Deklaracje VAT odchodzą do lamusa
Zmiana obejmie najpierw duże firmy.

Zbliża się koniec deklaracji VAT. Rząd przyjął projekt zmian w tej sprawie. Od 1 stycznia 2020 r. z deklaracjami rozstaną się duże przedsiębiorstwa (zatrudniają ponad 250 osób, mają obroty ponad 50 mln euro rocznie lub aktywa warte ponad 43 mln euro). Od 1 lipca 2020 r. zmiana obejmie pozostałych płatników VAT (dobrowolnie mogą jednak przejść na nowy system już od początku przyszłego roku).
Zgodnie z przyjętą nowelizacją, nowy Jednolity Plik Kontrolny zastąpi deklaracje VAT-7 i VAT-7K, załączniki VAT-ZZ, VAT-ZD, VAT-ZT. Nie będzie także potrzeby składania VAT-27. Wszystkie dane z tych dokumentów zostaną uwzględnione w nowym pliku JPK_VAT. Tak jak dotychczas obejmie on również ewidencję podatku od towarów i usług.
Celem likwidacji deklaracji jest walka z nadużyciami podatkowymi i uproszczenie rozliczeń. W sumie zmiana obejmie ok. 1,8 mln przedsiębiorców.
Ponadto – według projektu – od 1 stycznia 2020 r. PIT, CIT, VAT i inne daniny trzeba będzie wpłacać na rachunek urzędu skarbowego przy użyciu indywidualnego rachunku podatkowego, identyfikującego podatnika lub płatnika (tzw. indywidualny rachunek podatkowy).
Podobne aktualności
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.