{"id":50234,"date":"2019-02-05T07:45:15","date_gmt":"2019-02-05T06:45:15","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=16783"},"modified":"2024-09-19T09:56:39","modified_gmt":"2024-09-19T07:56:39","slug":"split-payment-obowiazkowy","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/split-payment-obowiazkowy\/","title":{"rendered":"Split payment obowi\u0105zkowy?"},"content":{"rendered":"Split payment ju\u017c od marca 2019 roku? Obowi\u0105zek ten ma dotyczy\u0107 bran\u017c najbardziej nara\u017conych na wy\u0142udzenia VAT. Jakie s\u0105 to bran\u017ce? Dla kogo b\u0119dzie split payment obowi\u0105zkowy? Zapraszam do wpisu.\r\n<!--more-->\r\n<strong>Split payment czyli mechanizm podzielonej p\u0142atno\u015bci<\/strong>.\u00a0 Oznacza to, \u017ce podatnik korzystaj\u0105cy z tego mechanizmu, przy przelewie za zobowi\u0105zanie wype\u0142nia komunikat przelewu i zadysponowana kwota netto i VAT zostaj\u0105 automatycznie podzielone przez system bankowy na kwot\u0119 netto i VAT. Kwota netto trafi na rachunek rozliczeniowy dostawcy. Kwota VAT na rachunek VAT, kt\u00f3ry jest otwierany dla ka\u017cdego rachunku rozliczeniowego podatnika.\r\nPrzypomnijmy, \u017ce split payment obowi\u0105zuje do 1 lipca 2018 r. Jednak funkcjonuje na <a href=\"https:\/\/www.infakt.pl\/blog\/split-payment-poki-co-tylko-dla-chetnych\/\">zasadzie dobrowolno\u015bci<\/a>. Podatnicy korzystaj\u0105cy z podzielonej p\u0142atno\u015bci mog\u0105 liczy\u0107 na preferencje.\r\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2019\/02\/vat_04-1024x576-1.jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-16794\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2019\/02\/vat_04-1024x576-1.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/a>\r\n<h3>Split payment jednak obowi\u0105zkowy<\/h3>\r\nPolski ustawodawca chc\u0105c na\u0142o\u017cy\u0107 obowi\u0105zek stosowanie mechanizmu podzielonej p\u0142atno\u015bci wyst\u0105pi\u0142 z wnioskiem o zgod\u0119 do Komisji Europejskiej. Komisja Europejska najprawdopodobniej ju\u017c w lutym wyrazi zgod\u0119 na stosowanie mechanizmu od marca 2019 roku. Otrzymanie zgody od marca nie oznacza, \u017ce zacznie on od razu obowi\u0105zywa\u0107. Niew\u0105tpliwie potrzebne b\u0119d\u0105 zmiany w przepisach m.in. w ustawie o VAT. Moim zdaniem stanie si\u0119 to nie szybciej ni\u017c 1 lipca 2019 r. Na ostateczny termin jednak musimy poczeka\u0107.\r\nMechanizm podzielonej p\u0142atno\u015bci ma mie\u0107\u00a0 zastosowanie dla bran\u017c najbardziej nara\u017conych na wy\u0142udzenia. Chodzi tutaj g\u0142\u00f3wnie o bran\u017ce w kt\u00f3rych obecnie stosowane jest odwrotne obci\u0105\u017cenie. Odwrotne obci\u0105\u017cenie, czyli \u017ce nabywca, a nie sprzedawca rozlicza VAT. W zwi\u0105zku z tym b\u0119dziemy m\u00f3wi\u0107 o takich bran\u017cach jak us\u0142ugi budowlane, czy te\u017c handel elektronik\u0105. Jednak na li\u015bcie obj\u0119t\u0105 mechanizmem podzielonej p\u0142atno\u015bci maj\u0105 znale\u017a\u0107 si\u0119 r\u00f3wnie\u017c sprzeda\u017c cz\u0119\u015bci samochodowych i motocyklowych, czy te\u017c w\u0119giel jaki i koks. Przedsi\u0119biorcy obj\u0119ci obowi\u0105zkowych split payment b\u0119d\u0105 musieli na fakturze zamieszcza\u0107 adnotacj\u0119 o tym, \u017ce dana p\u0142atno\u015b\u0107 ma by\u0107 wykonana poprzez split payment.\r\n<h3>Podsumowanie<\/h3>\r\nCzy obj\u0119cie mechanizmem przedsi\u0119biorc\u00f3w handluj\u0105cych towarami np. cz\u0119\u015bciami samochodowymi to dobry pomys\u0142? Przez taki zabieg wielu przedsi\u0119biorc\u00f3w b\u0119dzie mia\u0142o zamro\u017cony VAT a to mo\u017ce przyczyni\u0107 si\u0119 np. do ograniczenia handlu, a to z uwagi, \u017ce b\u0119dziemy dysponowa\u0107 mniejszymi kwotami, kt\u00f3re mog\u0105 by\u0107 przez przedsi\u0119biorce wykorzystywane na obr\u00f3t. Podatnicy b\u0119d\u0105 dysponowali tylko warto\u015bciami netto, kt\u00f3ra przy niskiej mar\u017cy b\u0119dzie spada\u0107.\r\n<a href=\"https:\/\/www.infakt.pl\/split-payment\/\">Kompendium wiedzy na temat split payment<\/a>","protected":false},"excerpt":{"rendered":"<p>Spli<\/p>\n","protected":false},"author":89,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-50234","post","type-post","status-publish","format-standard","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>Split payment obowi\u0105zkowy? - blog inFakt<\/title>\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.infakt.pl\/blog\/split-payment-obowiazkowy\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Split payment obowi\u0105zkowy? 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