{"id":22656,"date":"2019-09-16T06:07:08","date_gmt":"2019-09-16T04:07:08","guid":{"rendered":"https:\/\/www.seaoo.com\/blog\/?p=22656"},"modified":"2020-01-09T13:43:29","modified_gmt":"2020-01-09T12:43:29","slug":"split-payment-kogo-dotyczy-ten-obowiazek","status":"publish","type":null,"link":"https:\/\/www.seaoo.com\/blog\/split-payment-kogo-dotyczy-ten-obowiazek\/","title":{"rendered":"Split payment \u2013 kogo dotyczy ten obowi\u0105zek?"},"content":{"rendered":"

Uwaga przedsi\u0119biorcy! Od 1 listopada rz\u0105d wprowadza nowy obowi\u0105zek. To tzw. split payment czyli rozdzielna p\u0142atno\u015b\u0107 VAT. Obowi\u0105zek by\u0142 dotychczas dobrowoln\u0105 form\u0105 op\u0142at podatk\u00f3w, a teraz b\u0119dzie dotyczy\u0142 wielu grup dzia\u0142alno\u015bci gospodarczej. W wielu wypadkach zwi\u0105zanych z transportem!<\/p>\n

<\/p>\n

Podzielona p\u0142atno\u015b\u0107 VAT (jak inaczej nazywa si\u0119 split payment) funkcjonuje ju\u017c od pewnego czasu. Banki mia\u0142y obowi\u0105zek za\u0142o\u017cy\u0107 przedsi\u0119biorcom osobne konto, na kt\u00f3re m\u00f3g\u0142 sp\u0142ywa\u0107 wy\u0142\u0105cznie podatek od towar\u00f3w i us\u0142ug. W opinii ekspert\u00f3w i samych w\u0142a\u015bcicieli firm \u2013 nieobowi\u0105zkowy system mia\u0142 przerodzi\u0107 si\u0119 w kolejne zobowi\u0105zanie. Tak te\u017c si\u0119 sta\u0142o.<\/p>\n

Od kiedy wchodzi split payment?<\/h2>\n

Obowi\u0105zkowy split payment wchodzi w \u017cycie od 1 listopada. To data nieodwracalna, bo przedsi\u0119biorcy s\u0105 do niego technicznie przygotowani ju\u017c od d\u0142ugiego czasu. Zapewni\u0142y to same banki zak\u0142adaj\u0105c wy\u017cej wspomniane konta do rozdzielnej p\u0142atno\u015bci.<\/p>\n

Ustawa o obowi\u0105zku split payment to z kolei wynik narzuconej przez Uni\u0119 Europejsk\u0105<\/a> polityki fiskalnej. System ten ma zmniejszy\u0107 dziur\u0119 podatkow\u0105 i zapewni\u0107 wi\u0119ksze wp\u0142ywy do europejskich bud\u017cet\u00f3w pa\u0144stw. Fiskus b\u0119dzie mia\u0142 wi\u0119ksz\u0105 kontrol\u0119 nad wydatkami, a dzi\u0119ki temu szybciej z\u0142apie skarbowych przest\u0119pc\u00f3w. Dyrektywa unijna sprawi\u0142a natomiast, \u017ce od wprowadzenia systemu nie by\u0142o odwrotu.<\/p>\n

Dla kogo rozdzielona p\u0142atno\u015b\u0107?<\/h2>\n

Powiniene\u015b wiedzie\u0107, \u017ce \u2013 cho\u0107 ten spos\u00f3b op\u0142acania VAT<\/a> b\u0119dzie obowi\u0105zkowy \u2013 to nie dotyczy ka\u017cdego. Podstaw\u0105 jest wymiana us\u0142ug lub towar\u00f3w w formie B2B. Kwota nale\u017cno\u015bci minimalnej ma przekracza\u0107 natomiast 15\u00a0000 z\u0142otych brutto (co de facto oznacza, \u017ce wi\u0119kszo\u015b\u0107 transakcji handlowo-transportowych b\u0119dzie obj\u0119ta rozdzieln\u0105 p\u0142atno\u015bci\u0105).<\/p>\n

Je\u017celi natomiast twoje towary znajduj\u0105 si\u0119 na li\u015bcie obowi\u0105zkowej, to ka\u017cda transakcja musi obejmowa\u0107 split payment. S\u0105 w\u015br\u00f3d nich odpady, surowce, z\u0142om, metale, elektronika, paliwa, w\u0119giel, roboty budowlane, cz\u0119\u015bci motoryzacyjne czy prawo do emisji gaz\u00f3w cieplarnianych.<\/p>\n

Jak to si\u0119 odbywa?<\/h2>\n

Przedsi\u0119biorca wystawiaj\u0105cy faktur\u0119 b\u0119dzie mia\u0142 obowi\u0105zek umie\u015bci\u0107 na niej informacj\u0119 o sposobie op\u0142aty, (czyli poda\u0107 numer konta do wys\u0142ania podatku VAT). B\u0119dzie je wysy\u0142a\u0142 ze swojego konta tego typu. Sprzedawca us\u0142ug, kt\u00f3ry otrzyma swoj\u0105 nale\u017cno\u015b\u0107 nie b\u0119dzie m\u00f3g\u0142 obraca\u0107 \u015brodkami z tego rachunku. Wyj\u0105tkiem jest wysy\u0142ka podatku dla innego podmiotu, op\u0142acenie podatk\u00f3w do US (chodzi tu o VAT, ale te\u017c PIT czy CIT) oraz sk\u0142adek ZUS.<\/p>\n

Je\u017celi b\u0119dziesz chcia\u0142 wyj\u0105\u0107 pieni\u0105dze z konta, to konieczny b\u0119dzie odpowiedni wniosek do Urz\u0119du Skarbowego. Inaczej \u015brodki b\u0119d\u0105 \u201ezablokowane\u201d. Wad\u0105 takiego rozwi\u0105zania b\u0119dzie brak wi\u0119kszych \u015brodk\u00f3w do obrotu. W\u015br\u00f3d zalet eksperci wymieniaj\u0105 natomiast lepsz\u0105 \u015bci\u0105galno\u015b\u0107 op\u0142at (fiskus b\u0119dzie wiedzia\u0142 kto reguluje faktury, a kto zalega), co ma by\u0107 prze\u0142omem dla bran\u017cy transportowej. Korzy\u015bci\u0105 b\u0119dzie te\u017c klarowno\u015b\u0107 podatkowa i brak zaleg\u0142o\u015bci w tym zakresie.<\/p>\n

Warto przemy\u015ble\u0107 wprowadzenie split payment ju\u017c dzi\u015b. Przetestowanie tego obowi\u0105zku pozwoli p\u00f3\u017aniej na lepsze zrozumienie mechanizmu i przyzwyczajenie si\u0119 do nowego sposobu op\u0142at.<\/p>\n","protected":false},"excerpt":{"rendered":"

Uwaga przedsi\u0119biorcy! Od 1 listopada rz\u0105d wprowadza nowy obowi\u0105zek. To tzw. split payment czyli rozdzielna p\u0142atno\u015b\u0107 VAT. Obowi\u0105zek by\u0142 dotychczas dobrowoln\u0105 form\u0105 op\u0142at podatk\u00f3w, a teraz b\u0119dzie dotyczy\u0142 wielu grup dzia\u0142alno\u015bci gospodarczej. W wielu wypadkach zwi\u0105zanych z transportem!<\/p>\n","protected":false},"author":9,"featured_media":22665,"comment_status":"closed","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":[5,2,149],"tags":[82,2958,6360,33,112],"class_list":["post-22656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eksport","category-handel-zagraniczny","category-z-kraju","tag-handel","tag-podatki","tag-split-payment","tag-transport-2","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":"22665","_ht_page_sidebar":null,"_yoast_wpseo_metadesc":"Obowi\u0105zkowe split payment wchodzi od 1 listopada. 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