Rząd za odwróconym VAT-em na telefony i laptopy
Rada Ministrów przyjęła projekt ustawy, który wprowadza od 1 kwietnia 2015 r. tzw. odwrócony VAT na telefony komórkowe, tablety, laptopy i konsole do gier.

Według Centrum Informacyjnego Rządu nowe regulacje mają pomóc w zwalczaniu nadużyć na VAT i poprawić sytuację przedsiębiorców, którym oszuści robią nieuczciwą konkurencję. Skala wyłudzeń podatku w 2013 r. na samych telefonach komórkowych mogła sięgnąć nawet 1,8 mld zł (jak podaje raport ZIPSEE).
Zgodnie z zatwierdzonym przez rząd projektem mechanizm odwróconego obciążenia dotyczy przedsiębiorców zarejestrowanych jako podatnicy VAT czynni. Wprowadzono też limit kwotowy – 20 tys. zł netto w ramach jednolitej gospodarczo transakcji. Jest to dostawa wiążąca się z realizacją jednej umowy (także ustnej), nawet gdy obejmuje kilka zamówień i kilka faktur. Po przekroczeniu limitu dostawa elektroniki zostanie objęta tzw. odwróconym VAT-em. Sprzedawcy będą składać skarbówce informacje o transakcjach przeprowadzanych w ramach nowej regulacji, co pozwoli kontrolerom sprawdzić, czy nabywcy odprowadzili należny podatek.
Według planu nowe prawo ma wejść w życie z dniem 1 kwietnia 2015 r.
Podobne aktualności
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.