{"id":49258,"date":"2015-11-27T10:42:49","date_gmt":"2015-11-27T09:42:49","guid":{"rendered":"http:\/\/www.infakt.pl\/blog\/?p=21"},"modified":"2015-11-27T10:42:49","modified_gmt":"2015-11-27T09:42:49","slug":"import-uslug-podatnika-zwolnionego-vat","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/import-uslug-podatnika-zwolnionego-vat\/","title":{"rendered":"Import us\u0142ug przez podatnika zwolnionego z VAT"},"content":{"rendered":"Jestem podatnikiem zwolnionym podmiotowo z VAT. W najbli\u017cszym czasie chcia\u0142bym zakupi\u0107 us\u0142ug\u0119 elektroniczn\u0105 od firmy z siedzib\u0105 w Unii Europejskiej. O czym musz\u0119 pami\u0119ta\u0107 w zwi\u0105zku z tym zakupem ?\n<!--more-->\n<strong>Zakup us\u0142ugi elektronicznej od firmy stanowi\u0107 b\u0119dzie dla Pana import us\u0142ug. Przed zakupem nale\u017cy dokona\u0107 rejestracji do tzw. VATu unijnego. Import us\u0142ug spowoduje u Pana konieczno\u015b\u0107\u00a0zap\u0142aty podatku oraz z\u0142o\u017cenia\u00a0deklaracji.\u00a0<\/strong>\n<iframe title=\"Import us\u0142ug elektronicznych - Akademia Ksi\u0119gomo\u015bcia\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/d0Kfzy7PxQI?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<h2>Obowi\u0105zki podatnika przed pierwszym importem us\u0142ug.<\/h2>\nZgodnie z art. 97 ust. 3 ustawy o VAT podatnicy przed dokonaniem pierwszego importu us\u0142ug z innego kraju Unii Europejskiej s\u0105 zobligowani do z\u0142o\u017cenia naczelnikowi urz\u0119du skarbowego zg\u0142oszenia rejestracyjnego do tzw. VATu unijego. W tym celu nale\u017cy z\u0142o\u017cy\u0107 dokument VAT-R. Podatnik zwolniony z VAT na formularzu VAT-R (11) powinien zaznaczy\u0107 kwadrat 61. a w polu 62.\u00a0 wskaza\u0107 przewidywan\u0105 dat\u0119 od kt\u00f3rej zamierza dokonywa\u0107 importu us\u0142ug.\nWarto zaznaczy\u0107, \u017ce podmiot zwolniony z VAT (podmiotowo czy przedmiotowo) dokonuj\u0105c rejestracji do VATu unijnego zachowuje krajowe zwolnienie.\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/11\/Import-uslug-przez-podatnika-zwolnionego-z-VAT.jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-10633\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/11\/Import-uslug-przez-podatnika-zwolnionego-z-VAT.jpg\" alt=\"Import us\u0142ug przez podatnika zwolnionego z VAT\" width=\"1280\" height=\"720\" \/><\/a>\n<h2>Rozliczenie importu us\u0142ug u podatnika zwolnionego z VAT<\/h2>\nRozliczenie importu us\u0142ug u podatnika zwolnionego z VAT b\u0119dzie polega\u0142o na naliczeniu do podstawy opodatkowania kwoty VAT wed\u0142ug stawki jaka obowi\u0105zuje na dan\u0105 us\u0142ug\u0119 w Polsce.\nZak\u0142adaj\u0105c, \u017ce podatnik naby\u0142 us\u0142ug\u0119 elektroniczn\u0105 za 500 z\u0142, na kt\u00f3r\u0105 obowi\u0105zuje w Polsce 23 % stawka VAT b\u0119dzie zobligowany do naliczenia 115 z\u0142 VAT (0,23*500 z\u0142). Wyliczon\u0105 kwot\u0119 podatku podatnik b\u0119dzie zobowi\u0105zany wp\u0142aci\u0107 na konto Urz\u0119du Skarbowego do 25. dnia miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu, w kt\u00f3rym wyst\u0105pi\u0142 obowi\u0105zek podatkowy. W tym samym terminie podatnik b\u0119dzie zobowi\u0105zany do z\u0142o\u017cenia do Urz\u0119du Skarbowego deklaracji VAT-9M. Import us\u0142ug z kraj\u00f3w Unii Europejskiej na aktualnej wersji deklaracji (4) nale\u017cy wykaza\u0107 w pozycji 12. i 13.\nZap\u0142acona kwota podatku z tytu\u0142u importu us\u0142ug jest\u00a0dla podatnika zwolnionego z VAT \u00a0kosztem podatkowym w dacie zap\u0142aty.","protected":false},"excerpt":{"rendered":"<p>Jest<\/p>\n","protected":false},"author":107,"featured_media":10633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Import us\u0142ug przez podatnika zwolnionego z VAT - blog inFakt<\/title>\n<meta name=\"description\" content=\"Zakup us\u0142ug elektronicznych od firmy stanowi import us\u0142ug. 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