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In the amendments of this year to the instruction on tax procedures, the Ministry of Finance has published a new tax document as well, the accompanying document.
This accompanying document will help the entrepreneurs and is used when the seller sells the goods the buyer who on the other hand sells these goods to another buyer (the third).
A taxable person (the seller) sells the goods to another taxable person (the buyer), but the goods are not transported in the direction of the taxable person buyer-reseller, but in the direction of a third person (receiver/third buyer).
In such case the selling taxable person, when the goods are transported to the destination of the third person shall issue the accompanying document for the goods where he identifies the taxable person that has bought the goods and his identifying data, as well as the data of the goods receiver, NUIS and address where the goods are destined to be transported.
This accompanying document for the goods shall accompany the goods throughout the transport and shall be issued in three copies, where:
The sales invoice of the goods is issued by the supplying taxable person (who sells) to the buying taxable person (reseller).
The latter shall immediately issue the sales tax invoice and shall make it available to the third person, who is the final buyer, as well as simultaneously the receiver of the goods, the person whom the goods are destined to.
The sales tax invoice issued by the buying-reseller for the receiver of the goods, is attached by the latter to the accompanying document by which the goods have been transported and made available.
In any case the transactions shall be documented with the respective contracts which clearly identify who is the seller, buyer and receiver of the goods.