Bez zwolnienia z VAT w handlu elektroniką
Rząd zapowiedział uszczelnienie systemu.

Zostanie zlikwidowana możliwość zwolnienia podmiotowego VAT w internetowym handlu elektroniką – według projektu zmian w ustawie o podatku od towarów i usług, przyjętym przez rząd. Zwolnienie dotyczy obrotu do 200 tys. zł rocznie. Regulacja ma zapobiec procederowi sprzedaży bez faktur sprzętu objętego odwrotnym obciążeniem, kupowanym przy wykorzystaniu tego limitu.
Zmiany dotyczą też zasad wystawiania faktur na podstawie paragonu. Będzie to możliwe tylko wtedy, gdy na paragonie będzie widniał NIP. Za złamanie tego zakazu sprzedawcy grozi kara w wysokości 100 proc. VAT z faktury.
Ponadto możliwe będzie obniżenie wysokości dodatkowego zobowiązania podatkowego do 15 proc. w przypadku, jeżeli podatnik złoży korektę deklaracji po wszczęciu kontroli celno-skarbowej. Zmiany mają wejść w życie 1 września br.
Podobne aktualności
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.