Nowa ustawa o VAT może zachwiać finansami firm
Jedną z głównych konsekwencji zmian w przepisach dotyczących VAT-u będzie negatywny wpływ na przepływy finansowe w przedsiębiorstwach – twierdzi Sage.

Producent zauważa, że zgodnie z nowymi regulacjami wiele firm będzie płacić należny VAT o 30 dni szybciej niż obecnie. Jeśli przedsiębiorca nie uzyska należności na czas, podatek będzie musiał uregulować z własnej kieszeni. Nowa ustawa o VAT zwiększy skalę kredytowania podatku przez przedsiębiorstwa – uważa Sage. – Punktem odniesienia w rozliczeniach VAT nie będzie już data wystawienia faktury, lecz moment dostawy lub wykonania usługi. Zmiana spowoduje m.in. to, że przedsiębiorcy będą musieli odprowadzić podatek o 30 dni szybciej, niż obecnie – mówi Bogdan Zatorski, kierownik konsultingu biznesowego w Sage. Zdaniem firmy nowa ustawa negatywnie wpływnie na cash flow tysięcy przedsiębiorstw, które rozliczają podatek od towarów i usług.
Przykład: Firma świadczyła usługi w styczniu i wystawiła za nie fakturę 1 lutego. Według aktualnych przepisów moment powstania obowiązku podatkowego wypada w lutym, a podatek należny z tej faktury został rozliczony w deklaracji 25 marca.
Od stycznia 2014 r. firma świadcząca usługi w styczniu nadal będzie mogła wystawić za nie fakturę w lutym (do 15. dnia miesiąca), ale obowiązek podatkowy przypadnie już na styczeń, ponieważ to w styczniu usługi były świadczone. W konsekwencji VAT należny będzie musiał być rozliczony miesiąc wcześniej i ujęty w deklaracji składanej 25 lutego.
– Jeśli zestawimy zmianę przepisów z problemem zatorów płatniczych, będzie oczywiste, że od stycznia wiele firm napotka dodatkowe problemy z płynnością finansową. Jeśli kontrahent nie zapłaci należności za fakturę do 25-ego dnia miesiąca, VAT z tego tytułu trzeba będzie i tak odprowadzić z własnych środków – przypomina Bogdan Zatorski.
Zdaniem Sage, aby uchronić firmę przed pogorszeniem płynności po zmianie przepisów, trzeba dobrze zrozumieć zasady powstawania obowiązku podatkowego. – Ustalenie w umowie np. kwestii dostawy będzie miało bezpośredni skutek podatkowy. Warto tak planować działania, by moment powstawania obowiązku podatkowego przypadał wtedy, kiedy dla firmy jest to korzystniejsze – mówi Bogdan Zatorski. Inną sprawą jest motywowanie kontrahentów do terminowego regulowania zobowiązań. Jeśli będą płacili je na czas, w firmach nie powstaną dziury budżetowe. Problem w tym, że w niektórych sektorach płatności dłuższe niż 30 dni to standard.
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