Внасяме автомобили втора употреба от Италия.На фактурите,които получаваме от доставчика има текст"artt-36-37D.L 41-95;на други D.L 41-95 -38и "artt 56C.6 D.L.Знаем ,че втози случай в цената е включен ДДС определен по специален ред.Въпросът ми е от къде мога да получа информация за самите инециали на италианските фактури.Смущава ни различието в основанията след като ползват специален ред в една и съща държава на ЕС?

Член 38 съм срещала само заедно с 36, т.е. "36/38 D.L.41/95"

Ето малко официална информация, съжалявам, че е на английски.

All declarations are mandatory unless otherwise indicated.

Austria
Invoices may include the following declaration: ‘Differenzbesteuert gemäß §24 UStG 1994 (Margin Scheme supply per §24 UStG 1994) and / or ‘Berechtigt nicht zum Vorsteuerabzug’ (Input Tax may not be deducted). Neither declaration is mandatory.

Note: For goods purchased from a registered business which are not being supplied under the Margin Scheme (see paragraph 15.1) Austrian businesses must include a declaration on their sales invoice, for example ‘Steuerfreie innergemeinschaftliche Lieferung gemäß Art 6§1 UStG1994’ (Tax-free intra-community supply per Art 6§1 UStG1994).

Belgium
‘Livraison soumise au regime particulier d’imposition de la marge beneficiaire - TVA non deductible’ (Supply subject to the special arrangements for taxation of the profit margin - VAT non-deductible).

Denmark
Either, ‘Varerne saelges efter de saerlige regler for brugte varer m.v.’ (Goods are sold in accordance with the special VAT scheme for second-hand goods) or ‘Prisen er en samlet pris, inkl. moms’ (The price is a total price including VAT) or ‘Momsbelobet, der er indeholdt i prisen, kan ikke fradrages som kobsmoms’ (The purchaser cannot deduct the input tax).

Finland
‘Marginaaliverotus, ei sisällä vähennettävää veroa’ (Margin scheme, does not include deductible tax).

France
Either ‘TVA incluse’ (VAT included) or ‘Prix TTC’ (Price inclusive of all taxes) or ‘Livraison effectuee dans le cadre de la 7eme directive’ (Supply made under the terms of the 7th Directive). However, none of these declarations are mandatory.

Note: For goods purchased from a registered business which are not being supplied under the Margin Scheme (see paragraph 15.1) there is a compulsory statement which must be included on invoices issued by French businesses. This is “Exoneration TVA, article 262-ter-1 du code general des impots.” This is translated as “VAT Exemption, Article 262-ter-1 of the General Tax Code.”

Germany
There is no requirement for a declaration on Margin Scheme invoices.

Greece
Supply under the scheme of Article 36a of Law No 1642/86. (Contact your local VAT Business Advice Centre for an example of the Greek text).

Ireland
‘Margin Scheme - this invoice does not give the right to an input credit of VAT’. There is a separate declaration which must appear on invoices for sales of 2nd-hand cars - “Special Scheme - this invoice does not give the right to an input credit of VAT”.

Italy
Either ‘Operazione soggetta al regime del margine ai sensi dell’art. 36 del DL 23 febbraio 1995 No 41’ (Transaction subject to the margin scheme under the terms of Art. 36 of decree law 23.2.95 No 41) or ‘Operazione soggetta al regime del margine, ai sense dell’art. 36 del DL 41/95’ (Transaction subject to the margin scheme, under the terms of Art. 36 of decree law 41/95) or ‘IVA inclusa’ (VAT included).

Holland
‘Verkocht on der marge regeling’ (Sold under the margin scheme). This declaration is not mandatory.

Luxembourg
‘Regime particulier d’imposition de la marge beneficiare’ (Special arrangements for taxation of the profit margin).

Portugal
Either ‘IVA - bens em segunda mao’ (VAT - second-hand goods) or ‘IVA - Objectos de Arte’ (VAT - works of art).

Spain
‘Entrega con arreglo a lo dispuesto en la directiva 94/5/CE - IVA incluido’ (Supply in accordance with the provisions of Directive 94/5/EC - VAT included).

Sweden
Either ‘Begagnade varor’ (Second-hand goods) or ‘Vinstmarginalbeskattning’ (Margin scheme). Neither declaration is mandatory.

по-горе са различните означения относно специалния ред на облагане на стоки втора употреба, използвани, но не и задължителни за страните-членки.