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Instructions on how to apply value-added tax to taxi and car rental (VAT assessment 700/25)
The Communication sets out how value added taxes should be applied to taxis and privately rented vehicles. Among the personal rental vehicles are so-called Mini-Cabs. Tariffs that you calculate for your customers for taxi or personal trips are subject to value added taxes. The value added tax levied on the sale of a passenger or commercial automobile or street fuels is subject to specific arrangements for the application of value added taxes.
Guidelines on the application of these provisions to taxi and car rental services can be found in the value added tax on car costs (Notice 700/64). When you have purchased or rented your own car and run it independently, you are usually in the shop on your own behalf. That means that you can make rateable deliveries in the format of:
If you are transporting your own guests, you can use the mediation service of a taxi company (see section 3) or a taxi federation (see section 4) to win them. However, if you are driving as an employer for a taxi or privately hired car, you are not subject to sales tax.
When you supply goods subject to tax, you must be registered for value added tax if the total amount you receive for those goods exceeds the value added tax identification thresholds. In order to do this, you will need to recalculate any amount the taxi company deducts, such as car and taxi rental or agent fees, before it pays you.
When you run such a company, unless you act as a representative of one of your chauffeurs for some or all of the work they do, you are a client when it comes to delivering shipments to the client. If you are a taxi or privately owned landlord, you can carry out 2 different kinds of work.
When all your chauffeurs are salaried workers, you are a contracting authority and must comply with section 3. But if your driver is self-employed, you can act as their money management agents and, in some cases, bank accounts agents, subject to the arrangements you have made with them. Your ability to act as an agency will depend on the conditions of a verbal or writing agreement between you and the driver and the way your company actually operates.
More information on how to choose whether to act as an Agent or Client can be found in the section on Sales Force Representatives in the Value Added Tax Handbook (Note 700). You' ll probably be your driver's agent: They can also offer them other rental car or radio service.
When you act as an intermediary, your clients are eligible for the full rates they pay, even if the cost of your brokerage service can be subtracted from the bank charges you levy on them. If you act as your agents, the driver takes over the transportation supply.
Unless the driver is identified for value added tax, you may not calculate value added tax on their name, or make out a value added tax bill for customers' tariffs. If you are issuing bills on your own initiative, see the section on sales representatives in the Value Added Tax guidelines (Note 700) for more information on how to bill for value added tax.
They may act as both, subject to the conditions of a verbal or writing agreement between you and the driver and the way your company actually operates: But if you want to calculate value added tax on this base, you must be able to enable us to do so: When you are a cashless payment agents and bank client, you must continue to pay value added tax at the normal rates on the full fee for renting cars, radio sets or other service you provide for them to them.
A number of independant and self-employed taxi operators set up taxi unions to offer taxi service to individuals. Those sevices may comprise the following: Deliveries to members are always valued by default, regardless of whether they are paid for through regular subscriptions or by deducting or charging fare accumulated on members' behalf. However, the price of a ticket is not calculated by default. Taxis must be subject to value added tax if the sum of all these fees together with the fees for all other deliveries they make exceeds the value added tax identification limit.
Supplementary deliveries may involve an administrative charge for customer service, such as a break down or analyse of the trips made, see section 3. You will not make a chargeable delivery if you have your taxi or your personal rental vehicle because you are selling or transferring your company, provided certain requirements are fulfilled.
For more information, please refer to the value added tax notice 700/9: Assignment of a company as a going concern. 2. When you buy a substitute, if you swap or swap a taxi or a personal rental automobile, you must charge value added tax in the same way as if you had paid the old automobile for it.
They must handle the replacement or trade-in bonus you get as a sales prize.