Kolejne ważne zmiany w VAT
Na początku miesiąca zmieniły się przepisy dotyczące VAT-u, m.in. w przypadku transakcji wewnątrz UE i opodatkowania materiałów reklamowych.

Nowelizacja obowiązuje od 1 kwietnia br., ale na razie nie wszystkie zmiany weszły w życie. Aktualne nowości dotyczą przede wszystkim transakcji wewnątrzunijnych. Otóż w przypadku przywozu towarów z krajów UE określono na nowo wyjątki, kiedy nie wykazuje się podatku VAT. Będzie tak np. w sytuacji, gdy towar, który trafi do Polski zostanie wyeksportowany dalej. Zniesiono obowiązujący do tej pory limit czasowy. Do niedawna przedsiębiorcy mieli 90 dni na przemieszczenie danego towaru. Teraz już nie ma takiego ograniczenia.
Wprowadzono również duże ułatwienia dla firm spoza Unii Europejskiej, które dokonują transakcji w Polsce. – W ich imieniu będzie działać przedstawiciel podatkowy, od teraz zobowiązany do rozliczania VAT-u w imieniu podatnika. Do tej pory było to uprawnienie przysługujące agencjom celnym. Za błędy i uchybienia odpowiada on solidarnie razem z firmą, którą reprezentuje – informuje Jacek Pukaluk, ekspert współpracujący z platformą Eduself.pl.
W nowych przepisach poruszono także problem opodatkowania materiałów promocyjnych i informacyjnych. Zmieniono definicję „próbki”. Obecnie jest nią egzemplarz towaru, który umożliwia jego ocenę, a jednocześnie służy celom promocyjnym, a nie zaspokajaniu potrzeb konsumentów. „Próbki” nie podlegają opodatkowaniu. VAT-em obciążony jest natomiast druk materiałów informacyjnych i reklamowych, chyba że będą mieściły się w definicji „małego prezentu” (o wartości do 10 zł).
Kolejną zmianą, która już obowiązuje, jest nowa definicja gruntów pod zabudowę. Jest to obecnie „teren przeznaczony pod zabudowę, zgodnie z miejscowym planem zagospodarowania przestrzennego lub – w przypadku jego braku – zgodnie z decyzją o warunkach zabudowy i zagospodarowania terenu”. Dotychczas z powodu niejasnej definicji dochodziło do częstych sporów w tej sprawie z urzędami skarbowymi.
W 2014 r. wejdzie w życie więcej zmian w Vacie (dotyczących momentu powstania obowiązku podatkowego, fakturowania, podstawy opodatkowania).
Podobne aktualności
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.