Polski Ład: fiskus objaśnia ryczałt od dochodów spółek
Od 2022 r. będzie można rozliczyć podatek według "estońskiego CIT" na nowych zasadach. Resort finansów opublikował objaśnienia dla firm w tej kwestii.

Od 2022 r. złagodzono kryteria dla ryczałtu od dochodów spółek i poszerzono katalog firm, które mogą z niego skorzystać.
Marne zainteresowanie tzw. „estońskim CIT” wprowadzonym na początku 2021 r. skłoniło resort finansów do modyfikacji tego sposobu rozliczeń.
Od 1 stycznia 2022 r. w związku z Polskim Ładem wchodzi w życie ryczałt od dochodów spółek. Jest to – jak to określa resort finansów – fakultatywny model opodatkowania dla podatników CIT, wzorowany na modelu obowiązującym w Estonii.
„Podatek od dystrybucji zysków”
Jak tłumaczy wiceminister finansów Jan Sarnowski, nowa opcja pozwala firmom na zastąpienie dotychczasowych zasad rozliczania CIT „podatkiem od dystrybucji zysków”.
„Zamiast płacić podatek co miesiąc, co kwartał czy co rok, od osiągniętego w tym okresie dochodu, estoński podatnik płaci go jedynie od kwoty, którą sam zdecyduje się przenieść poza biznes, np. w formie dywidendy. W ten sposób przedsiębiorca ma 100 proc. kontroli nad wysokością i terminem opodatkowania” – twierdzi wiceminister.
Efektywna stawka nowego estońskiego CIT-u – spółki i wspólnika łącznie – wyniesie dla małych podatników (o przychodach do 2 mln euro rocznie) 20 proc., a dla pozostałych 25 proc. – według obliczeń Arena Tax.
Fiskus odpuścił niektóre wymagania
W ramach Polskiego Ładu w tzw. estońskim CIT od 2022 r. złagodzono kryteria. Zniesiony zostanie m.in. limit przychodowy (dotychczas 100 mln zł rocznie) i obowiązek ponoszenia nakładów inwestycyjnych (należało wyłożyć środki na konkretne cele w określonej wysokości).
Obok spółek akcyjnych i z o.o., od nowego roku z ryczałtu będą mogły skorzystać również spółki komandytowe, komandytowo-akcyjne oraz proste spółki akcyjne.
Nadal pozostał m.in. warunek zatrudniania przez firmę na pełnym etacie co najmniej 3 osób (nie mogą to być wspólnicy) przez minimum 300 dni w roku podatkowym.
MF: stosujcie się do objaśnień, to was ochroni
Resort finansów opublikował objaśnienia związane z ryczałtem od dochodów spółek (czyli „estońskim CIT” po zmianach).
„Podatnicy, którzy będą stosować się do objaśnień podatkowych, mogą skorzystać z ich mocy ochronnej” – deklaruje fiskus.
W dokumencie można znaleźć m.in. szczegółowe informacje o tym, jakie podmioty i na jakich warunkach mogą skorzystać z ryczałtu, jak wejść w nowy podatek i jak z niego wyjść, jakie są zasady opodatkowania, co grozi za naruszenie warunków rozliczenia wg estońskiego CIT i in.
Objaśnienia Ministerstwa Finansów do ryczałtu od dochodów spółek są dostępne tutaj.
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Polski Ład jak nowy. Będą zmiany w CIT
Rząd wycofuje się z niektórych przepisów dotyczących CIT wprowadzonych Polskim Ładem.
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Polski Ład: zanosi się na zawieszenie podatku minimalnego
Krytykowanej daniny nie będzie w 2022 r. Ale powróci zmieniona w przyszłym roku - wynika z zapowiedzi.