VAT Declaration and Tax Integration for April 2024

Extract

[...] VAT must be declared on the CA3 of March 2024, at the effective rental. 6. Setting up the invoice of the Opac company for public relations advice: ? Amount: 12,000 ? ? VAT: Foreign advice subject to self-assessment. VAT must be declared on the CA3 of April 2024. 7. Invoice adjustment for GPS installation: ? Amount: 15,000 ? ? VAT: VAT is payable upon GPS installation. Must be declared on the CA3 of April 2024. 8. Setting up telephone communication invoices: ? Amount: 16,000 ? ? [...]

[...] VAT must be declared on the CA3 of April 2024. 2. SA Z File Tax Integration Scope and Overall Result: Tax Integration Scope: - SA Z (parent company) holds 95% of SARL A of SAS and 95% of SNC C. - SARL A holds 30% of SAS B. Conditions of Tax Integration: - Subsidiaries must be subject to IS and the parent company must hold at least 95% of the capital of the subsidiaries. - SNC C is excluded because it has not opted for IS. [...]

[...] VAT: The self-delivery of real estate built by the company for its own use is subject to VAT. VAT must be declared on the CA3 of April 2024. 3. Invoice for fees of a Luxembourgish lawyer: ? Amount: 10,000 ? ? Billing date: February 2024, payable in May 2024 ? VAT: The services of a foreign lawyer are subject to VAT self-assessment. VAT must be declared on the CA3 of April 2024. 4. Adjustment of the repair invoice for a truck: ? [...]

[...] Must be declared on the CA3 of April 2024. 9. Receipt of a passenger transport bus: ? Value: 100,000 ? ? Advance paid: 50,000 ? in February 2024 ? Balance to be paid in June 2024 ? VAT: VAT due at the delivery of the bus. Must be declared on the CA3 of April 2024. 10. Receipt of a Mercedes for the manager: ? Value: 30,000 ? ? VAT: VAT payable upon delivery of the vehicle. Must be declared on the CA3 of April 2024. [...]