How to issue a one-time act over 25 thousand euros? Find out here.
If you need to issue a one-off act with a value greater than 25 thousand euros, these are the instructions to follow, according to the Tax and Customs Authority (AT).
Step by step guide on how to issue a standalone act of more than 25,000 euros.
AT, through a post on its official Facebook page, explained that the process starts with the delivery of a statement of commencement of activity, in which it must be indicated that it is an isolated act.
After the presentation of this declaration, the activity is automatically ceased, it is not necessary to submit a cessasion statement.
However, if in the same calendar year you decide to carry out another operation, even if occasional, it will be necessary to open again the activity.
In this case, when filling out the start of activity declaration, the indicated date must correspond to the date of the new operation, and the estimated amount for the turnover volume should not include the value of the previously issued isolated act.
For more details, please see the full information on the AT website.
Also find out: Isolated act over 25 thousand euros? You have to do this before issuing.
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