VAT payer definition

VAT payer means a taxable person registered by the tax administrator as the VAT payer.
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Examples of VAT payer in a sentence

  • In the case that the Seller is a VAT payer registered in the Czech Republic, the provisions of the Paragraph 9 to 12 in this Article shall be applied and be binding for the Seller.

  • If the Seller is a registered VAT payer in the Czech Republic, the Buyer shall pay the Seller the price plus the VAT in accordance with the applicable legislation.

  • If the seller becomes an unreliable VAT payer pursuant to section 160a of VAT act, the seller is obliged to inform the buyer about this fact in writing immediately, latest the next workday after the decision about this fact comes into legal force.

  • The buyer will pay VAT to the account of the relevant tax administrator in the following cases: If the seller publishes information that it is an unreliable VAT payer as of the day of taxable supplies or If the seller becomes an unreliable VAT payer before the price is paid or In case of any doubts of the buyer whether the seller is an unreliable VAT payer or not.

  • If the Seller is registered as a VAT payer in the Slovak Republic and decides for special tax arrangements on receipt of payment for the goods or services (hereinafter referred to as "special arrangement"), Seller is obliged to inform the Buyer about his decision in writing by the end of the calendar month in which he applied special arrangements.

  • The buyer will charge a contractual penalty of CZK 50,000.00 in case the seller does not inform the buyer that the seller has become an unreliable VAT payer or that proceedings have been commenced against the seller pursuant to section 106a of VAT act.

  • Should the Seller be a registered VAT payer in the Slovak Republic, the Seller shall also submit to the Buyer a copy of the certificate of the VAT payer registration.

  • If the Seller is a registered VAT payer in the Slovak Republic and decides for special tax arrangements on receipt of payment for the goods or services (hereinafter referred to as "Special Tax Arrangement"), the Seller is obliged to inform the Buyer about such decision in writing by the end of the calendar month in which it has applied the Special Tax Arrangement.

  • Should the Seller be a registered VAT payer in the Slovak Republic, the Seller shall also submit to the Buyer an officially authenticated copy of the certificate of the VAT payer registration.

  • The Buyer is also entitled to withdraw from the Contract in the event that, according to the data specified in the register of VAT payers, the Seller become an unreliable VAT payer.

Related to VAT payer

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • VAT Group means a group for the purposes of the VAT Grouping Legislation.

  • Unpaid withholding tax means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.

  • Payer means a natural or legal person who holds a payment account and allows a payment order from that payment account, or, where there is no payment account, a natural or legal person who gives a payment order;