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Own Use
Own Use
Own Use
Taxable persons are required to report issues for the private purposes,
non-business purposes and own use separately in the tax
calculation form according to the law and the Regulations on
implementation of the VAT law.
For this purpose, the document of the document type of
issue for own consumption are created.
The account of the customer and the accounts of goods are not
used in this type of document, so you do not have to enter them. In the lines of
document, enter
all the usual data and the account of the expenses (MANDATORY!!!), which will be
a contra-posting to the posting to the tax account from the VAT tab.
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In this form, the form and functions are the same as in an issue
invoice. The only difference is that the automatic
posting of issued invoices for own uses only posts off the amount of tax from
the document and that goods movements of this kind are shown in the
VAT records in a different manner. |
Posting lines:
If you also define an account for posting and consumption of material in the
Document Types register, you can also post material movements with the
automatic posting of material consumption.
Such material movements are shown:
| FORM DDV-O - info section |
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| Form DDV - O -calculation section |
According to the record in the Tax bulletin 6/2001:
- "In case of taking of goods, which has been build, processed,
purchased or imported by the taxable person in frame of carrying out the
activities for own use, it is counted as taxable goods movement,
carried out to taxable persons"
(Conclusion: documents of own use with marked type of sales as
"Own use" are placed in chapters 11 to 14 of the book of issued invoices
(sales to taxable persons), while the calculated VAT is placed
subsequentially in chapters 31 or 32 of the DDV-O form)
- "In cases, when the taxable person uses the goods or
services for non-business purposes, it is counted as taxable goods
movement, carried out to taxable person."
(Conclusion: documents of own use, where
the method of sales is not marked, or the "Personal" or "Non-business"
method is chosen, are placed in the chapters 15 to 18 of the book of
issued invoices (sales to final customers), while the VAT is placed in
the chapters 33 or 24 of the DDV-O form.)
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Business gifts/entertainment, sales to employees of the
company
- If this is about the gift of own product (for
example to the business partner for the entertainment purposes) the
procedure is closed by that.
- If this is about sales, revenue on sales and charges (or
received payments), it is posted MANUALLY!
Let's suppose we have charged our employee €1,600 for
10 pieces of goods produced by your company.
See also:
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