{"id":20944,"date":"2018-01-04T06:07:30","date_gmt":"2018-01-04T05:07:30","guid":{"rendered":"https:\/\/www.seaoo.com\/blog\/?p=20944"},"modified":"2020-01-10T11:07:08","modified_gmt":"2020-01-10T10:07:08","slug":"vat-szybciej-wroci","status":"publish","type":null,"link":"https:\/\/www.seaoo.com\/blog\/vat-szybciej-wroci\/","title":{"rendered":"VAT szybciej wr\u00f3ci do wierzyciela. Wa\u017cna zmiana!"},"content":{"rendered":"\r\n\r\n\r\n\r\n

W g\u0105szczu zmian podatkowych na 2019 rok pojawi\u0142a si\u0119 jedna, kt\u00f3ra mo\u017ce bardzo u\u0142atwi\u0107 \u017cycie wierzycielom. Przedsi\u0119biorcy b\u0119d\u0105 mogli dosta\u0107 szybciej zwrot podatku VAT, kt\u00f3ry naliczyli z nale\u017cnych i nieop\u0142aconych im faktur<\/p>\r\n\r\n\r\n\r\n

Problem nieop\u0142acanych faktur dotyka w Polsce wielu przedsi\u0119biorc\u00f3w.<\/a> Bran\u017ca transportowa ma z tym spore problemy, bo brak rentowno\u015bci niekt\u00f3rych firm wi\u0105\u017ce si\u0119 z d\u0142ugami, kt\u00f3re generowane s\u0105 przez nieop\u0142acane faktury. Pojawi\u0142a si\u0119 szansa na cz\u0119\u015bciow\u0105 ulg\u0119 dla wierzycieli. Tzw. ulga za z\u0142e d\u0142ugi czyli zwrot VAT z nie uregulowanych faktur b\u0119dzie szybszy i prostszy!<\/p>\r\n\r\n\r\n\r\n

Zmiany w zwrocie VAT<\/h2>\r\n\r\n\r\n\r\n

Wszystkie nowe ustalenia wejd\u0105 w \u017cycie 1 stycznia 2019 roku. Najwa\u017cniejsza zmiana to wprowadzenie kr\u00f3tszego okresu, kt\u00f3ry trzeba odczeka\u0107 by wnioskowa\u0107 o zwrot zap\u0142aconego podatku VAT. Do 1 stycznia okres ten wynosi 150 dni. Wed\u0142ug nowych przepis\u00f3w ju\u017c po 90 dniach b\u0119dzie mo\u017cna skorzysta\u0107 z ulgi za z\u0142e d\u0142ugi i odzyska\u0107 stracony na fakturach VAT<\/a>. Nowy termin (90 dni) b\u0119dzie stosowany r\u00f3wnie\u017c do wierzytelno\u015bci powsta\u0142ych przed 1 stycznia 2019 r, kt\u00f3rych nie\u015bci\u0105galno\u015b\u0107 zosta\u0142a uprawdopodobniona po 31 grudnia 2018 r. Zdarza si\u0119, \u017ce podatek ten mo\u017ce da\u0107 przedsi\u0119biorcy oddech i czas na zdobycie kolejnych \u015brodk\u00f3w. <\/p>\r\n\r\n\r\n\r\n

To nie ostatnie zmiany skarbowe zwi\u0105zane z VAT ZD. Nowe przepisy okre\u015blaj\u0105, \u017ce nie b\u0119dzie ju\u017c wymogu odr\u0119bnego sk\u0142adania wraz z deklaracj\u0105 umotywowanego wniosku o zwrot podatku oraz wniosku o zwrot w przyspieszonym terminie. To zdecydowanie zmniejszy biurokracj\u0119 i problemy natury urz\u0119dowej w odzyskaniu naliczonego podatku. <\/p>\r\n\r\n\r\n\r\n

Czy trzeba to zg\u0142asza\u0107 d\u0142u\u017cnikowi?<\/h2>\r\n\r\n\r\n\r\n

O skorzystaniu z VAT ZD nie trzeba informowa\u0107 d\u0142u\u017cnika. Ten dostanie od Urz\u0119du Skarbowego nakaz korekty faktury o naliczony podatek VAT. VAT mo\u017cna odliczy\u0107 od nale\u017cnego podatku, a je\u017celi przekracza on zobowi\u0105zanie wobec skarb\u00f3wki to przys\u0142uguje potencjalnemu wierzycielowi zwrot podatku. Trzeba jednak pami\u0119ta\u0107, \u017ce po op\u0142aceniu zaleg\u0142ej faktury ten musi zn\u00f3w doliczy\u0107 j\u0105 do swoich dochod\u00f3w i wnie\u015b\u0107 podatek. <\/p>\r\n\r\n\r\n\r\n

Ulga za z\u0142e d\u0142ugi nie obowi\u0105zuje w przypadku podatku dochodowego. Niekt\u00f3re \u017ar\u00f3d\u0142a podaj\u0105, \u017ce ministerstwo finans\u00f3w chce, aby podobna ulga przys\u0142ugiwa\u0142a r\u00f3wnie\u017c w przypadku tego zobowi\u0105zania. Ulga za z\u0142e d\u0142ugi w PIT i CIT ma zacz\u0105\u0107 obowi\u0105zywa\u0107 od 1 stycznia 2020. Warto doda\u0107, \u017ce wielu przedsi\u0119biorc\u00f3w nie korzysta z VAT ZD poniewa\u017c nie wie jak dzia\u0142a procedura i nie jest \u015bwiadom mo\u017cliwo\u015bci odzyskania zap\u0142aconego VAT. Zablokowanie odliczenia podatku d\u0142u\u017cnikowi mo\u017ce by\u0107 te\u017c drog\u0105 do regulacji ewentualnej faktury. Niekiedy taka korekta jest pocz\u0105tkiem kontroli skarbowej u d\u0142u\u017cnika. <\/p>\r\n\r\n\r\n\r\n

Nie wszystko jest pozytywne<\/h2>\r\n\r\n\r\n\r\n

Niestety, nie wszystkie zapowiadane zmiany s\u0105 korzystne dla przedsi\u0119biorc\u00f3w. Najbardziej uderza w nich zmiana zasad zwrotu podatku przy leasingu samochod\u00f3w. Nie do\u015b\u0107, \u017ce nie b\u0119dzie mo\u017cna odliczy\u0107 auta dro\u017csze ni\u017c 150 tysi\u0119cy z\u0142otych (w przypadku aut osobowych spalinowych oraz hybrydowych) oraz 225 tysi\u0119cy z\u0142otych dla aut elektrycznych, to niekt\u00f3re wydatki eksploatacyjne, czyli serwis, naprawy, paliwo – b\u0119d\u0105 kosztem tylko w 75%.<\/p>\r\n\r\n\r\n\r\n

Umowy leasingowe, kt\u00f3re zosta\u0142y podpisane przed 1 stycznia 2019 roku b\u0119d\u0105 opodatkowane na starych zasadach. Szcz\u0119\u015bliwie zmiany nie dotycz\u0105 samochod\u00f3w, kt\u00f3re b\u0119d\u0105 u\u017cywane wy\u0142\u0105cznie s\u0142u\u017cbowo. S\u0105 te\u017c pozytywy \u2013 od pocz\u0105tku roku pensja wsp\u00f3\u0142ma\u0142\u017conka b\u0119dzie kosztem pracodawcy, a status ma\u0142ego podatnika b\u0119d\u0105 mog\u0142y uzyska\u0107 firmy, kt\u00f3rych doch\u00f3d nie przekracza 2 milion\u00f3w euro (a nie jak dotychczas 1,2 miliona). Zostanie te\u017c podniesiony limit amortyzacji w przypadku nabycia pojazd\u00f3w osobowych ( obecnie 20 tysi\u0119cy euro ) do kwoty 150 tysi\u0119cy z\u0142otych dla pojazd\u00f3w spalinowych i hybrydowych oraz 225 tysi\u0119cy z\u0142otych dla samochod\u00f3w elektrycznych.<\/p>\r\n","protected":false},"excerpt":{"rendered":"

W g\u0105szczu zmian podatkowych na 2019 rok pojawi\u0142a si\u0119 jedna, kt\u00f3ra mo\u017ce bardzo u\u0142atwi\u0107 \u017cycie wierzycielom. Przedsi\u0119biorcy b\u0119d\u0105 mogli dosta\u0107 szybciej zwrot podatku VAT, kt\u00f3ry naliczyli z nale\u017cnych i nieop\u0142aconych im faktur Problem nieop\u0142acanych faktur dotyka w Polsce wielu przedsi\u0119biorc\u00f3w. Bran\u017ca transportowa ma z tym spore problemy, bo brak rentowno\u015bci niekt\u00f3rych firm wi\u0105\u017ce si\u0119 z …<\/p>\n","protected":false},"author":9,"featured_media":20964,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[149],"tags":[6187,2587,1448,3004,112],"class_list":["post-20944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-z-kraju","tag-nowosc","tag-oplata","tag-podatek","tag-przedsiebiorstwo","tag-vat"],"_wp_page_template":null,"_publicize_pending":null,"publicize_twitter_user":null,"_wpas_done_4647298":null,"_publicize_done_external":null,"_wpas_skip_4647132":null,"_wpas_skip_4647298":null,"_wp_attached_file":null,"_wp_attachment_metadata":null,"publicize_facebook_url":null,"publicize_twitter_url":null,"_wpas_mess":null,"_wpas_done_4647132":null,"_menu_item_type":null,"_menu_item_menu_item_parent":null,"_menu_item_object_id":null,"_menu_item_object":null,"_menu_item_target":null,"_menu_item_classes":null,"_menu_item_xfn":null,"_menu_item_url":null,"_ht_post_sidebar":null,"_ht_post_view_single":null,"_ht_pf_gallery_post_title":null,"_ht_pf_gallery_post_excerpt":null,"_ht_pf_image_post_title":null,"_ht_pf_image_post_excerpt":null,"_ht_pf_video_post_title":null,"_ht_pf_video_post_excerpt":null,"_ht_pf_audio_post_title":null,"_ht_pf_audio_post_excerpt":null,"_ht_pf_quote_post_title":null,"_ht_pf_quote_post_excerpt":null,"_ht_pf_link_post_title":null,"_ht_pf_link_post_excerpt":null,"_ht_pf_status_post_title":null,"_ht_pf_status_post_excerpt":null,"_ht_pf_chat_post_title":null,"_ht_pf_chat_post_excerpt":null,"_thumbnail_id":"20964","_ht_page_sidebar":null,"_yoast_wpseo_metadesc":"Polscy przedsi\u0119biorcy b\u0119d\u0105 mogli korzysta\u0107 ze zmienionych zasad VAT ZD czyli tzw. ulgi za z\u0142e d\u0142ugi. 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szybciej wr\u00f3ci do wierzyciela. Wa\u017cna zmiana! - \u2705 Seaoo.com | Blog<\/title>\n<meta name=\"description\" content=\"Polscy przedsi\u0119biorcy b\u0119d\u0105 mogli korzysta\u0107 ze zmienionych zasad VAT ZD czyli tzw. ulgi za z\u0142e d\u0142ugi. To oddech dla wielu os\u00f3b\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.seaoo.com\/blog\/vat-szybciej-wroci\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT szybciej wr\u00f3ci do wierzyciela. Wa\u017cna zmiana! - \u2705 Seaoo.com | Blog\" \/>\n<meta property=\"og:description\" content=\"Polscy przedsi\u0119biorcy b\u0119d\u0105 mogli korzysta\u0107 ze zmienionych zasad VAT ZD czyli tzw. ulgi za z\u0142e d\u0142ugi. 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