Situatia de fapt:
Am platit in februarie 2021 un abonament la un soft informatic in suma de 4200 usd pe o perioada de un an la un furnizor din SUA. Pe factura avem descrierea de mai jos
,,Quantity Description Unit Price Amount
1 CIWUNL-SUB
Lighthouse Studio 1 Year General Interviewing Subscription
Unlimited data fields
Serial #1314652
Renewal Period: January 12, 2021 - January 12, 2022
$6,000.00 $6,000.00
Early Renewal Discount
Early Renewal Discount
-30% $-1,800.00
Subtotal $4,200.00
Tax (0%) $0.00
Total $4,200.00
Amount Due $4,200.00
Note: All Prices are in US Dollars. Unless otherwise indicated, all subscriptions have a one year duration.
Taxes: Sales tax is only collected on transactions for addresses with the states of Indiana and Utah, USA. Purchases outside these states or in
different countries may be liable for additional taxes or fees. These taxes and fees are the responsibility of the purchaser, and the full invoiced amount is due payable to ….. Taxes and fees withheld from the full invoice amount will result in the invoice receiving late fees or an interruption of service as described below.
Payment: Failure to pay according to the terms of the sale may result in (1) suspension of the software and services, (2) late payment fees of up
to 1.5% per month, and (3) action by a collection agency, whose service fees become the liability of the purchaser and become an additional amount owed to……."
Mentionez faptul ca noi am platit integral suma din factura, pentru ca el mentioneaza clar ca taxele si impozitele sunt in sarcina cumparatorului (These taxes and fees are the responsibility of the purchaser, and the full invoiced amount is due payable to….
Intrebare:
1. Acest abonament la soft informatic este supus impozitului pe veniturile obtinute de nerezidenti, avand in vedere ca serverul unde noi avem acces este in SUA?
2. Daca ar trebui sa retinem la sursa impozitul pe nerezidenti, avand in vedere ca am platit integral factura la furnizorul extern putem aplica conventia dublei impuneri cu SUA daca solicitam certificat de rezidenta fiscala si daca il primim?
Procentul ar fi de 10% in loc de 16% la calculul impozitului.
3. Stiu ca pentru a putea fi aplicate prevederile conventiei de evitare a dublei impuneri, nerezidentul trebuie sa prezinte platitorului de venit, la momentul platii, certificatul de rezidenta fiscala. Daca nu ne da certificat atunci trebuie sa platim cota de 16% in loc de 10% in cazul nostru?
