Here’s how you can prepare a VAT-free, withholding-tax receipt for a private refund.
In previous articles, we dealt deeply with the topic of private training by working teachers (who can be taxed to facilitate income) and non-incumbent teachers. In this article, we will try to explain how to issue a receipt without adding VAT and withholding tax by answering a question from a reader:
I read your article “Private Re: Authorization, Notification and Taxation” and was wondering how to publish a receipt subject to VAT or withholding tax. There is a completed document before downloading or you have to follow another procedure
Receipt without VAT and without tax withholding
As we wrote in the article you quoted, when he receives money from students (or parents), the teacher who wants to regulate the private education he gives must provide a regular receipt.
However, on the receipt, there is no VAT (one does not have to be a private re-holder of a VAT number) or a withholding tax because the customer (student or his family) is not a withholding agent. Then pays the tax used.
How to properly set up a receipt without VAT and withholding tax? Specify the name, address and tax code of the payer, and specify the name, surname, address and tax code of the payer. Note that the receipt indicates the total amount in the body (equivalent to the amount received) and if the salary received is more than 77.47 euros 2 euro stamp duty must be applied to the receipt / note.
For the convenience of the readers, we are attaching a facelift facelift receipt below which you can fill out: Private Recurring Receipt
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