Split payment: zagmatwana sprawa adnotacji
Wpisywanie przez sprzedawców na każdej fakturze "mechanizm podzielonej płatności" budzi wątpliwości. Skarbówka zabrała głos.

Ze stanowiska KIS wynika, że nadal można na wszelki wypadek oznaczać „MPP” każdą fakturę.
Czy wpisywanie na każdej fakturze informacji „mechanizm podzielonej płatności”, nie patrząc na to, co się sprzedaje, jest prawidłowe? Tą częstą praktyką zajęła się Krajowa Informacja Skarbowa, o czym informuje prawo.pl. Wydana kilka dni temu interpretacja nie jest jednak jasna. Otóż w jednym zdaniu KIS stwierdza, że nie jest prawidłową praktyką odznaczanie każdej faktury adnotacją o MPP, niezależnie od tego, czy widniejące na niej towary i usługi podpadają pod obowiązkową podzieloną płatność czy też nie. Za chwilę jednak dodaje, że oprócz obowiązkowych elementów na fakturze podatnik ma prawo dopisać inne informacje. No to można czy nie można? Specjalista od VAT Witold Modzelewski komentując interpretację KIS w prawo.pl, stwierdza, że przedsiębiorca na każdej fakturze może zamieścić dopisek „mechanizm podzielonej płatności”.
Jednakże według wcześniejszej interpretacji KIS, jeżeli na fakturze z informacją o MPP nie ma towaru, który objęty jest obowiązkowym split payment (albo nie został przekroczony limit kwotowy dla obligatoryjnego MPP, czyli 15 tys. zł), to mimo takiego napisu na fakturze nabywca nie musi stosować split payment. Nie grożą mu wówczas sankcje.
Jak wynika z wytycznych resortu finansów dotyczących nowego JPK VAT, który wejdzie w życie 1 października br., prawdopodobnie skończy się swoboda w dopisywaniu do faktur informacji o MPP. Otóż resort chce, by w nowym JPK oznaczenie „mechanizm podzielonej płatności” dotyczyło wyłącznie transakcji, które faktycznie objęto obowiązkowym split payment. Wymaga to wdrożenia procedur, które umożliwią identyfikację transakcji z obligatoryjnym MPP.
Podobne aktualności
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$image_meta is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_metadata is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$_wp_attachment_image_alt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_date_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$ping_status is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_password is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_name is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$to_ping is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$pinged is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_modified_gmt is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_content_filtered is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$guid is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$menu_order is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$post_mime_type is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$comment_count is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Deprecated: Creation of dynamic property Timber\Image::$filter is deprecated in /home/sarotaq/crn/wp-content/plugins/timber-library/lib/Core.php on line 71
Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.