Obowiązkowy split payment zatwierdzony
Bruksela wydała definitywną zgodę na obowiązkowy split payment w obrocie elektroniką w Polsce. Trzeba przygotować się do zmian.

Rada ds. gospodarczych i finansowych UE (ECOFIN) zgodnie z oczekiwaniami zatwierdziła projekt KE wprowadzenia obligatoryjnego mechanizmu podzielonej płatności (MPP) w Polsce. Zgoda obejmuje m.in. obrót elektroniką: notebooki, laptopy, tablety, telefony komórkowe (w tym smartfony), konsole do gier wideo, dyski HDD i SSD, procesory, tusze, tonery, aparaty fotograficzne, kamery cyfrowe i telewizory. Split payment może zostać wprowadzony już 1 marca 2019 r., aż do 28 lutego 2022 r.
Obowiązek MPP obejmie transakcje B2B. W handlu produktami objętymi split payment nie będzie możliwy już inny sposób rozliczeń. Będą musieli go stosować wszyscy podatnicy VAT, w tym także firmy, które nie mają siedziby w Polsce. Takie podmioty mają obowiązek otworzyć w kraju rachunek bankowy. MPP może być stosowany tylko w ramach przelewów na konta bankowe. Obecnie np. drobni przedsiębiorcy rozliczający się poprzez prywatne rachunki osobiste, są poza mechanizmem split payment (jest możliwy tylko na kontach firmowych). Trzeba więc jeszcze poczekać na krajowe regulacje, dostosowujące polskie prawo do decyzji KE. Według aktualnie obowiązujących przepisów MPP nie jest możliwy także np. przy płaceniu kartą oraz w rozliczeniach w innych walutach niż PLN. Są jednak postulaty zmiany tych zasad.
Pozostanie 25 dni na zwrot VAT
Polska starając się o derogację KE zadeklarowała, że pozostawi w mocy krótszy termin zwrotu VAT, stosowany obecnie w ramach dobrowolnego MPP – do 25 dni. Głównym argumentem władz za MPP jest zapobieganie oszustwom na VAT dzięki temu rozwiązaniu. Obecnie MPP jest dobrowolny od 1 lipca 2018 r.
Ze swoje strony Bruksela wymaga, by w trakcie obowiązywania split paymentu, po 18 miesiącach od jego wejścia w życie, Polska przedstawiła sprawozdanie na temat wpływu MPP na przychody z VAT i na podatników.
Termin wejścia w życie obowiązkowego MPP na razie nie jest znany. W ub.r. resort finansów zakładał, że może to nastąpić w połowie br. Trzeba jeszcze poczekać na wprowadzenie odpowiednich zmian w polskich przepisach.
Tak czy inaczej obligatoryjny MPP w obrocie elektroniką stanie faktem zapewne w ciągu kilku miesięcy. Dotychczas zwłaszcza małe firmy z własnej woli niechętnie korzystały z tego mechanizmu, obawiając się problemów z płynnością finansową (kwota VAT z płatności na fakturę jest w praktyce zamrażana na osobnym subkoncie). Warto już jednak teraz uwzględnić obowiązkowy split payment w przewidywanych w tym roku transakcjach.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.