Uwaga na oszustwa z odwróconym VAT
Na rządowej stronie pojawiło się ostrzeżenie przed nowym rodzajem wyłudzeń na elektronice.

Odwrotne obciążenie VAT nie eliminuje oszustw. Może być przyczyną nieprawidłowości nowego typu – wynika z informacji w serwisie Kancelarii Prezesa Rady Ministrów.
"Analiza dłuższego funkcjonowania odwróconego obciążenia stosowanego na podstawie przepisów ustawy o podatku od towarów i usług wykazała, że co prawda mechanizm ten nastawiony jest na eliminację oszustw, szczególnie typu karuzelowego, to w dłuższej perspektywie sam w sobie może być przyczyną powstawania nieprawidłowości nowego rodzaju i w efekcie rozrostu szarej strefy. Mechanizm ten może być wręcz wykorzystywany do dokonywania oszustw." – stwierdzono w publikacji dotyczącej projektu wprowadzenia obowiązkowego split payment.
Jako przykład podano telefony komórkowe i tablety.
"Jeżeli nieuczciwy podmiot spełnia warunki do zastosowania wobec niego odwróconego obciążenia, wówczas może nabyć telefony komórkowe bez konieczności finansowania kwoty VAT przy nabyciu telefonów, nie musi wykazywać VAT naliczonego w swojej deklaracji i ma w związku z tym silny bodziec, żeby sprzedać te telefony w szarej strefie, czyli bez rozliczenia VAT należnego." – wyjaśnia w serwisie KPRM.
Zauważono, że telefony komórkowe są towarem łatwo zbywalnym, więc nie ma problemu ze sprzedażą sprzętu np. na internetowej platformie e-commerce, w konkurencyjnej cenie wobec uczciwych przedsiębiorców, którzy rozliczają VAT.
Publikacja wskazuje też, że tzw. odwrócony VAT eliminuje nieprawidłowości w jednej branży, ale oszuści przenoszą się wówczas do innej, więc systemowo nie zapobiega wyłudzeniom.
Solidarna odpowiedzialność: problem, ale nie dla oszustów
Stwierdzono ponadto, że zastosowanie solidarnej odpowiedzialności (obejmuje m.in. handel HDD i SSD oraz tonerami i atramentami do drukarek) również nie jest barierą dla oszustów. Otóż w ramach tego mechanizmu stosowana jest kaucja gwarancyjna. Złożenie jej przez sprzedawcę uwalnia nabywcę od konsekwencji podatkowych, gdyby kontrahent nie odprowadził daniny od transakcji.
Okazało się jednak, że złożenie (i ewentualny przepadek) kaucji gwarancyjnej nie jest przeszkodą dla oszustów karuzelowych, bo ten "koszt" mogą sobie z nawiązką zrekompensować na wyłudzeniach.
"Zdarzały się przypadki składania tej kaucji przez nowo powstałe podmioty mogące brać czynny udział w karuzelach VAT, w celu uwiarygodnienia prowadzonej przez nie sprzedaży towarów objętych odpowiedzialnością solidarną." – informuje komentarz w serwisie KPRM. Dodano, że podwyższenie kaucji gwarancyjnych nie jest rozwiązaniem, bo mogłoby stanowić zbyt duże obciążenie dla uczciwych podmiotów, a oszustów i tak byłoby stać na taki wydatek.
Według autorów publikacji rozliczenie w obowiązkowej podzielonej płatności jest pozbawione opisanych ryzyk. W takim układzie na zwykłe konto przedsiębiorcy trafia kwota netto z zapłaty za fakturę, a VAT jest blokowany na osobnym subkoncie, z którego obecnie – w ramach dobrowolnego split payment – można regulować tylko należności VAT. Według projektu ta opcja zostanie poszerzona o zapłatę innych podatków.
Z informacji wynika, że rząd zamierza przyjąć nowelizację w III kw. br. Zgodnie z projektem obowiązkowy split payment w handlu elektroniką wejdzie w życie 1 stycznia 2020 r.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.