Przestępcy bardziej skuteczni – luka VAT urośnie
W tym roku luka w VAT wzrośnie do rekordowego poziomu 3 proc. PKB – wynika z szacunku PwC. Ubiegłoroczne zmniejszenie braków okazało się przejściowe, przestępcy znowu okazują się bardziej efektywni niż organy państwa.

Według PwC powrót do sytuacji z 2007 r., kiedy luka w VAT była najniższa i wynosiła 0,6 proc. PKB, mógłby przynieść budżetowi państwa ponad 42 mld zł dodatkowych wpływów. Jednak od tamtej pory manko na vatowskim rachunku fiskusa ciągle się zwiększa. Wyjątkiem był tylko rok 2014, kiedy dziura zmniejszyła do 2,4 proc. PKB z 2,9 proc. w 2013 r.
Dlaczego znowu jest gorzej? Zdaniem ekspertów mechanizmy mające zapobiegać wyłudzeniom, takie jak odwrócony VAT, m.in., elektronikę oraz solidarna odpowiedzialność (obejmuje m.in. materiały eksploatacyjne do drukarek i aparaty fotograficzne) czy lepsza analityka i trafniejsze typowanie firm do kontroli okazują się niewystarczające. Co więcej, mają negatywne konsekwencje – skutkami oszustw obciążani są uczciwi podatnicy, zaś przestępcy przenoszą się na inne towary i branże.
W branży IT, jak alarmuje ZIPSEE, przestępcy przerzucili się z towarów objętych odwrotnym obciążeniem (telefony, laptopy, tablety, konsole) na komponenty, takie jak procesory czy dyski twarde i na obrocie tym towarem tworzą karuzele.
Zdaniem PwC opanowanie sytuacji utrudnia międzynarodowy charakter wyłudzeń – stoją za nimi międzynarodowe grupy przestępcze, jak i sama konstrukcja systemu VAT. Potrzebne są natomiast rozwiązania na międzynarodowym szczeblu (jak reforma VAT) i krajowym (poprawa efektywności działań organów ścigania i skarbowych).
W kolejnych latach Ministerstwo Finansów planuje zmiany, które mają zmniejszyć lukę podatkową. Trwają dyskusje nad wprowadzeniem tzw. modelu podzielonej płatności (split payment – należność netto i VAT wędrują na osobne konta) oraz stworzeniem centralnej bazy monitorującej VAT, do której trafiałyby wszystkie faktury. Zdaniem PwC wprowadzenie jednego lub kilku rozwiązań systemowych jest nieuniknione.
– Wyłudzenia VAT niosą ze sobą negatywne efekty dla najbardziej zainfekowanych nimi branż. Przedsiębiorcy nie tylko spotykają się z nieuczciwą konkurencją, muszą także poświęcać czas i zasoby na dogłębną weryfikację partnerów biznesowych. Dla mniejszych przedsiębiorstw jest to szczególnie uciążliwe, może być też w praktyce niewykonalne – podkreśla Mateusz Walewski, starszy ekonomista w PwC.
W ocenie PwC będzie gorzej – wygląda na to, że luka w VAT urośnie.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.