Съобщение за грешка

  • Deprecated function: Creation of dynamic property SchemaArticleType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaPersonOrgBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaDateBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaMainEntityOfPageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaOrganizationType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaImageBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Use of "static" in callables is deprecated in SchemaNameBase->getElement() (line 98 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebPageType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaItemListElementBreadcrumbBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaWebSiteType::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaUrlBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Creation of dynamic property SchemaNameBase::$options is deprecated in SchemaNameBase->getElement() (line 80 of sites/all/modules/schema_metatag/src/SchemaNameBase.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::current() should either be compatible with Iterator::current(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::next() should either be compatible with Iterator::next(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::key() should either be compatible with Iterator::key(): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::valid() should either be compatible with Iterator::valid(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).
  • Deprecated function: Return type of crumbs_PluginSystem_PluginMethodIterator::rewind() should either be compatible with Iterator::rewind(): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 4 of sites/all/modules/crumbs/lib/PluginSystem/PluginMethodIterator.php).

Вие сте тук

НАП публикува становище относно намалената от 1 юли на 9% ДДС ставка

НАП публикува становище относно намалената от 1 юли на 9% ДДС ставка

НАП публикува становище по прилагането на намалена ДДС ставка в размер на 9% за ресторантьорските и кетъринг услуги, книгите и учебниците, бебешките храни и пелени, която съгласно обнародваните в бр.55 на ДВ промени в ЗДДС ще се прилага за периода от 1 юли 2020 г. до до 31 декември 2021 г.

В разясненията на приходната агенция е разгледан обхватът на нормата в детайли, включително определянето на мястото на изпълнение на доставката на стоки и услуги, които се облагат с намалената ставка, приспадането на данъчен кредит, документирането и отчитането съгласно разпоредбите на действащото законодателство.

Пълният текст на становището е достъпен в интернет страницата на НАП, в рубриката Законодателство » Данъци » Становища, указания, наръчници, както и тук:

Становище за прилагането на намалената ставка на данък добавена стойност от 9 %, съгласно разпоредбата на чл. 66, ал. 2 от ЗДДС от 29.06.2020 г.


Източник: НАП