Prorrateo de IVA en gastos comunes en la empresa Comercializando S.A.S.

Abstract

The apportionment of VAT on expenses is necessary in companies that have taxed, exempt, excluded and non-taxed income, it is very important to know how to apply article 490 ET, because if this article is applied erroneously, more value can be incurred to pay for part of the taxpayer or in lesser value to pay, entailing a sanction to be corrected. The apportionment of VAT on expenses is a procedure that must be carried out when the company must present VAT either bimonthly, quarterly or annually. Entities have the right to deduct the VAT that they have paid in the provision of services or the acquisition of goods that are not part of an inventory, for example, the VAT paid in the purchase of stationery, cleaning supplies, fuel, etc. It is also very important to know the purpose of the company for which the respective apportionment is going to be made, because if it is a production company and has exempt products, VAT can be deducted from these goods and services, but if it is a trading company and of services the exempt products and services that it commercializes are no longer exempt, if not excluded and for this proportion and corresponding VAT is an expense for the Company. According to what was stated above, the VAT apportionment in common expenses will be carried out in the company Comercializadora S.A.S.