Nie trzeba dokładnie sprawdzać wystawcy faktury
Od 1 lipca odbiorca faktury nie musi sprawdzać, czy wystawca jest rzeczywiście płatnikiem VAT-u. Nadal jednak ma obowiązek upewnić się, czy kontrahent ma firmę.

Znowelizowana ustawa o VAT umożliwia odliczenie podatku także w sytuacjach, gdy kontrahent nie jest płatnikiem VAT-u, ale wystawił fakturę. W takiej sytuacji konsekwencje ponosi wystawca. Odbiorca nie ma obowiązku sprawdzania, czy sprzedawca albo usługodawca złożył deklarację VAT-owską. Musi jednak upewnić się, czy kontrahent w ogóle zarejestrował działalność gospodarczą albo ma wpis do KRS. Nie można bowiem odliczać VAT-u z dokumentu sprzedaży wystawionego przez tzw. podmiot nieistniejący. W praktyce nowe przepisy mogą być przydatne np. na aukcjach, kiedy kupujemy coś u nieznanego sprzedawcy. Jeśli wystawi fakturę, mimo że nie jest płatnikiem VAT-u, można odliczyć podatek (o ile ma firmę).
Podobne aktualności
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1000 firm podejrzanych o udział w obrocie fikcyjnymi fakturami
Służby weszły do ponad 100 mieszkań i firm w 6 województwach. Zatrzymano 33 osoby. Sprawa ma jednak szerszy wymiar.
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Fiskus nie poczeka na dowody niewinności
W czasie kontroli przedsiębiorca będzie musiał spieszyć się z pokazaniem skarbówce dowodów, świadczących na jego korzyść.