The problem of deducting travel expenses is something that is causing headaches for many companies . And one of the most difficult expenses to justify is parking tickets .
With the entry into force of the Invoicing Regulation on January 1, 2013 , tickets have been replaced by simplified invoices , whose probative value for tax purposes is greater, since they must also include greater detail in their content.
A simplified invoice must contain , as a minimum, the following information:
Number and series.
Date of issue.
Date on which the operations were carried out (if different from the date on which the invoice was issued).
Name or company name phone number directory singapore and Tax Identification Number of the issuer.
Description of the service provided or the goods delivered.
Tax rate applied, optionally including the expression “VAT included” (if different VAT rates have been applied, the taxable bases will be indicated separately).
Total consideration.
However, in order to be considered deductible, the simplified invoice must also contain the Tax Identification Number and the address of the recipient, as well as the tax rate recorded separately.
Therefore, we can deduce that a ticket issued by a machine is not deductible, since it cannot contain the data required by the Regulation and tax regulations. So, what can we do with the tickets? Well, from a formal point of view, we can try to get the issuing company to issue us an invoice, a task that is quite complicated. The Invoicing Regulation exempts the obligation to issue an invoice for parking and vehicle parking services when the amount of the operation does not exceed 3,000 euros, VAT included, unless the recipient requires it to comply with their tax obligations.