Definicja acquisition tax
An acquisition tax is due on the cross-border movement of goods and services within the European Union.
Acquisition tax must be applied by the receiving party at the local rate (but can also be posted as input tax). Any company that is entitled to reclaim input tax does not ultimately pay acquisition tax. When the incoming invoice is posted, the tax amount is posted both as a payable and as a receivable on the tax account.
Acquisition tax is calculated on the base amount of the invoice when it is issued (at the latest, on the 15th day of the month following the month when the goods or services were acquired (In Germany, at the end of this month.)
The tax rates vary between Member States, but correspond to the standard domestic rates in each country.
Słownik i definicje SAPa na A.