TAX INVOICE
Hi Group Members,
Hope you are doing well.
Need your support and guidence in the below case.
Case: A2Z Media Services Group have 6 copmanies A, B C, D, E, F under this group .
- Our company rented out commercial property to company A.
- Company A requested us to issue tax invoice in the name of A2Z Media Services Group.
Q: Can we issue invoice to the A2Z Media Services Group against property rented out to Company A.If yes please give me the guideline or artcilce reference.
Replies
If A2Z Media Services Group is a Tax group then one can use the provisions of Article 12(e) of ER which states - "Any supply of Goods or Services to a member of the Tax Group from a Person who is not a member of the Tax Group is a supply to the representative member." So if you are naming the representative member of the Tax Group on the invoice justification can be made under this Article since representative member is the deemed recipient for the purposes of Article 59(1c) of ER.
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