Ministerstwo Finansów: sprzedając w Internecie nie zawsze trzeba płacić podatki
Resort ogłosił Krajowy Plan Dyscypliny Podatkowej 2011, który dotyczy m.in. e-handlu. Sprecyzowano, w jakich sytuacjach sprzedawców obejmuje obowiązek podatkowy.

Według ministerstwa e-handlowcy muszą płacić podatek dochodowy w sytuacji, gdy sprzedaż za pośrednictwem Internetu ma charakter ciągły (powtarzalny) i zorganizowany, tzn. w oparciu o stałe kontakty handlowe. W takiej sytuacji fiskus traktuje sprzedawców tak jak osoby prowadzące działalność gospodarczą, niezależnie od tego, czy została ona zarejestrowana.
Opodatkowaniu podlega ponadto sprzedaż rzeczy ruchomych w Internecie (nawet, gdy nie jest powtarzalna ani zorganizowana), jeżeli nastąpiła przed upływem pół roku od ich nabycia. Transakcje trzeba ujawnić w zeznaniu, także wtedy, gdy handlowiec poniósł stratę. Fiskus nie będzie natomiast domagał się zapłacenia podatku dochodowego, gdy sprzedaż ruchomości przez Internet miała miejsce po pół roku od jej nabycia. Zasada ta nie dotyczy jednak osób prowadzących działalność gospodarczą albo sprzedawców traktowanych dla celów podatkowych tak jak przedsiębiorcy, ze względu na dużą liczbę zorganizowanych transakcji.
Jeśli chodzi o VAT, to w przypadku podmiotów prowadzących działalność gospodarczą, w rozumieniu przepisów o VAT, transakcja za pośrednictwem Internetu podlega opodatkowaniu. Niezależnie od sposobu zamówienia towaru (przez Internet czy w inny sposób) do sprzedaży w kraju, za granicą oraz importu stosuje się identyczne zasady. Resort finansów nie daje jednoznacznej odpowiedzi, jak opodatkowane VAT-em są usługi świadczone drogą elektroniczną (np. dostarczanie oprogramowania, muzyki, gier itd., tworzenie stron internetowych). Według ministerstwa w takiej sytuacji ważne jest, czy nabywca usługi jest podatnikiem VAT, gdzie ma swoją siedzibę (lub miejsce zamieszkania) – w Unii albo poza jej terytorium.
W przypadku, gdy w Internecie sprzedaje osoba nie prowadząca działalności gospodarczej, od umowy sprzedaży rzeczy wartej ponad 1 tys. zł trzeba zapłacić podatek od czynności cywilnoprawnych (2 proc.). Zwolnienie podatkowe od kwoty do 1 tys. zł dotyczy jednej umowy, niezależnie od tego, ile przedmiotów ona obejmuje.
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