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TAX POINT

Spanish translation: Devengo del impuesto


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:TAX POINT
Spanish translation:Devengo del impuesto
Options:
- Contribute to this entry
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21:16 Dec 26, 2011
    The asker opted for community grading. The question was closed on 2011-12-30 11:54:10 based on peer agreement (or, if there were too few peer comments, asker preference.)


English to Spanish translations [PRO]
Accounting / FACTURA
English term or phrase: TAX POINT
Es una factura. Aparece "Invoice Date"; "Tax Point"; "Invoice Number".


Gracias y felices fiestas a todos!
Pilar Guzmán
Local time: 22:44
Devengo del impuesto
Explanation:
Es el momento en el que nace la obligación tributaria y es exigible el impuesto.
Selected response from:

Amaya Irabeni
Spain
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3Devengo del impuestoAmaya Irabeni
5 +1fecha de emisión de la factura (fecha en la que el proveedor está obligaco a cargar el IVA)alina nastase
Summary of reference entries provided
Álida Gándara

  

Answers


11 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
tax point
fecha de emisión de la factura (fecha en la que el proveedor está obligaco a cargar el IVA)


Explanation:
Mira esto..

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Note added at 14 minute (2011-12-26 21:31:17 GMT)
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(o fecha de factura)


    Reference: http://www.bytestart.co.uk/content/taxlegal/9_17/vat-guide-t...
alina nastase
Spain
Local time: 22:44
Works in field
Native speaker of: Native in SpanishSpanish, Native in RomanianRomanian

Peer comments on this answer (and responses from the answerer)
agree  Maria Gabriela Zunino
12 hrs
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12 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +3
tax point
Devengo del impuesto


Explanation:
Es el momento en el que nace la obligación tributaria y es exigible el impuesto.

Amaya Irabeni
Spain
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Mercedes Marta Moreno
1 hr
  -> Thank you, Mercedes

agree  Alistair Ian Spearing Ortiz
2 hrs
  -> Thank you, Alistair

agree  Maria Garcia
7 hrs
  -> Gracias María
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Reference comments


8 mins
Reference

Reference information:
hth

The time of supply, often referred to as the tax point, is the date when a transaction takes place for VAT purposes. This date is not necessarily the date the supply physically takes place. Generally, you must pay or reclaim VAT in the VAT period (usually quarterly) in which the time of supply occurs, and use the correct rate of VAT in force on that date. This means you'll need to know the time of supply for every transaction, so you can put it on the right VAT Return.


See Also http://www.proz.com/kudoz/english_to_spanish/finance_general...


    Reference: http://www.hmrc.gov.uk/vat/managing/returns-accounts/tax-poi...
Álida Gándara
Mexico
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 16
Note to reference poster
Asker: Many thanks for your answer. kind regards, Pilar

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