{"id":1898,"date":"2019-11-15T14:08:23","date_gmt":"2019-11-15T14:08:23","guid":{"rendered":"https:\/\/www.apexnet.com.pl\/blog\/?p=1898"},"modified":"2021-01-18T08:19:56","modified_gmt":"2021-01-18T08:19:56","slug":"split-payment","status":"publish","type":"post","link":"https:\/\/www.apexnet.com.pl\/blog\/newsy-prawne\/split-payment\/","title":{"rendered":"Split payment \u2013 jakie zmiany czekaj\u0105 po 1.11.2019 r.?"},"content":{"rendered":"<p><strong>Split payment,<\/strong> czyli mechanizm podzielonej p\u0142atno\u015bci, funkcjonuje w\u00a0przepisach o\u00a0VAT od lipca 2018\u00a0r. Powodem wdro\u017cenia takiego rozwi\u0105zania, jest powi\u0119kszaj\u0105ca si\u0119 luka podatkowa w VAT. Nale\u017cy jednak podkre\u015bli\u0107, \u017ce do tej pory to podatnicy decydowali sami o\u00a0tym, czy p\u0142atno\u015bci b\u0119d\u0105 dokonywa\u0107 w\u00a0mechanizmie podzielonej p\u0142atno\u015bci, czy te\u017c nie.<\/p>\n<h2>Split payment \u2013 istota<\/h2>\n<p>Istota split payment jest wynikiem zastosowania systemu p\u0142atno\u015bci, w kt\u00f3rym kwota podatku VAT, wydzielona z nale\u017cnej sprzedawcy kwoty brutto wynagrodzenia, trafia na wyodr\u0119bniony rachunek bankowy o ograniczonej dost\u0119pno\u015bci dla sprzedawcy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1899 size-full\" title=\"Split payment \u2013 jakie zmiany czekaj\u0105 po 1.11.2019 r.?\" src=\"https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/coins-948603_1280n.jpg\" alt=\"Split payment \u2013 jakie zmiany czekaj\u0105 po 1.11.2019 r.?\" width=\"1280\" height=\"853\" srcset=\"https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/coins-948603_1280n.jpg 1280w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/coins-948603_1280n-300x200.jpg 300w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/coins-948603_1280n-768x512.jpg 768w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/coins-948603_1280n-1024x682.jpg 1024w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h2><strong>Split payment \u2013 dla kogo obowi\u0105zkowy?<\/strong><\/h2>\n<p>Metoda split payment od 1 listopada 2019\u00a0r. zosta\u0142a wprowadzona jako obowi\u0105zkowa dla niekt\u00f3rych podatnik\u00f3w w tym zamawiaj\u0105cych i wykonawc\u00f3w dokonuj\u0105cy transakcji, kt\u00f3rych przedmiotem b\u0119d\u0105 towary i us\u0142ugi z za\u0142\u0105cznika nr 15 do ustawy o VAT.<\/p>\n<p>Podsumowuj\u0105c, kiedy dok\u0142adnie powstaje obowi\u0105zek stosowania Split payment? Obowi\u0105zkowe zastosowanie split payment wyst\u0105pi, gdy \u0142\u0105cznie spe\u0142nione zostan\u0105 warunki:<\/p>\n<ul>\n<li><em>obowi\u0105zek podatkowy, dostawa towar\u00f3w lub \u015bwiadczenie us\u0142ug oraz data wystawienia faktury przypada po 31 pa\u017adziernika 2019 roku,<\/em><\/li>\n<li><em>warto\u015b\u0107 brutto transakcji wynosi powy\u017cej 15 tys. z\u0142 lub r\u00f3wnowarto\u015b\u0107 tej kwoty,<\/em><\/li>\n<li><em>co najmniej jedna pozycja z faktury zawarta zosta\u0142a w za\u0142\u0105czniku 15 znowelizowanej ustawy o VAT,<\/em><\/li>\n<li><em>sprzedawca oraz odbiorca s\u0105 podatnikami (transakcja B2B, niezale\u017cnie czy nabywc\u0105 jest podatnik VAT czynny czy zwolniony).<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1900 size-full\" title=\"Split payment \u2013 jakie zmiany czekaj\u0105 po 1.11.2019 r.?\" src=\"https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/vat-4184607_1280.jpg\" alt=\"Split payment \u2013 jakie zmiany czekaj\u0105 po 1.11.2019 r.?\" width=\"1280\" height=\"825\" srcset=\"https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/vat-4184607_1280.jpg 1280w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/vat-4184607_1280-300x193.jpg 300w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/vat-4184607_1280-768x495.jpg 768w, https:\/\/www.apexnet.com.pl\/blog\/wp-content\/uploads\/2019\/11\/vat-4184607_1280-1024x660.jpg 1024w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Co w takiej sytuacji ma zrobi\u0107 nabywca? Na pewno b\u0119dzie musia\u0142 zap\u0142aci\u0107 metod\u0105 split payment za towary i us\u0142ugi \u201ewra\u017cliwe\u201d. \u00a0A co z reszt\u0105 zakup\u00f3w? W odniesieniu do nich split payment b\u0119dzie nieobowi\u0105zkowy. Charakteryzuje si\u0119 to tym, \u017ce b\u0119dzie mo\u017cna zap\u0142aci\u0107 za nie metod\u0105 podzielonej p\u0142atno\u015bci, lecz nie b\u0119dzie z g\u00f3ry narzuconego obowi\u0105zku. Wi\u0119cej informacji na temat split payment przeczytasz w <a href=\"https:\/\/www.apexnet.com.pl\/edustrefa\/\">EduStrefie<\/a>, w najnowszym e-booku naszej ekspertki Wioletty Bajdy.<\/p>\n<h2>Split payment- jakie konsekwencje dla obu stron ?<\/h2>\n<p>Je\u017celi sprzedawca wystawi faktur\u0119 bez adnotacji \u201emechanizm podzielonej p\u0142atno\u015bci\u201d, a nabywca nie dokona p\u0142atno\u015bci za pomoc\u0105 split payment, to naczelnik urz\u0119du skarbowego lub naczelnik urz\u0119du celno-skarbowego ustala dodatkowe sankcje podatkowe w wysoko\u015bci 30% kwoty podatku wykazanej na tej fakturze. Jednak\u017ce sankcja b\u0119dzie naliczana wy\u0142\u0105cznie od warto\u015bci podatku VAT przypadaj\u0105cej na dostaw\u0119 towar\u00f3w lub \u015bwiadczenie us\u0142ug wymienionych w za\u0142\u0105czniku nr 15 do ustawy o VAT.<\/p>\n<p>Podsumowuj\u0105c, metoda split payment ( mechanizm podzielonej p\u0142atno\u015bci), wdra\u017ca nowe mo\u017cliwo\u015bci jakimi s\u0105:<\/p>\n<ul>\n<li><em>dokonywanie jednym komunikatem przelewu zap\u0142aty za wi\u0119cej ni\u017c jedn\u0105 faktur\u0119, tzw. zbiorczej p\u0142atno\u015bci;<\/em><\/li>\n<li><em>stosowanie mechanizmu podzielonej p\u0142atno\u015bci do zaliczek wnoszonych przed wystawieniem faktury;<\/em><\/li>\n<li><em>przeznaczenie \u015brodk\u00f3w zgromadzonych na rachunku VAT dodatkowo na zap\u0142at\u0119 zobowi\u0105zania z tytu\u0142u:podatku dochodowego od os\u00f3b prawnych, podatku dochodowego od os\u00f3b fizycznych, podatku akcyzowego, nale\u017cno\u015bci celnych, sk\u0142adek ZUS;<\/em><\/li>\n<li><em>powy\u017csze dotyczy r\u00f3wnie\u017c zap\u0142aty odsetek za zw\u0142ok\u0119 oraz wszystkich dodatkowych zobowi\u0105za\u0144 ustalonych w podatku VAT.<\/em><\/li>\n<\/ul>\n<p>Wpis powsta\u0142 na podstawie materia\u0142\u00f3w przygotowanych przez <strong>Wiolett\u0119 Bajd\u0119, eksperta ApexNet<\/strong> tym samym radc\u0119 prawnego z wieloletnim do\u015bwiadczeniem w kompleksowej obs\u0142udze prawnej zamawiaj\u0105cych i wykonawc\u00f3w.<\/p>\n<p>Je\u015bli chcesz usystematyzowa\u0107 posiadan\u0105 ju\u017c wiedz\u0119 w przedmiocie stosowania <strong>Pzp<\/strong> w zakresie zam\u00f3wie\u0144 dotycz\u0105cych <strong>dostaw i us\u0142ug informatycznych<\/strong> przyjd\u017a na nasze <a href=\"https:\/\/www.apexnet.com.pl\/szkolenie\/2781\/praktyczne-aspekty-zamowien-publicznych-na-dostawy-i-uslugi-informatyczne-w-dobie-elektronizacji\">szkolenie<\/a> i b\u0105d\u017a na najwy\u017cszym poziomie w zam\u00f3wieniach publicznych.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Split payment, czyli mechanizm podzielonej p\u0142atno\u015bci, funkcjonuje w\u00a0przepisach o\u00a0VAT od lipca 2018\u00a0r. Powodem wdro\u017cenia takiego rozwi\u0105zania, jest powi\u0119kszaj\u0105ca si\u0119 luka podatkowa w VAT. Nale\u017cy jednak podkre\u015bli\u0107, \u017ce do tej pory to podatnicy decydowali sami o\u00a0tym, czy p\u0142atno\u015bci b\u0119d\u0105 dokonywa\u0107 w\u00a0mechanizmie podzielonej p\u0142atno\u015bci, czy te\u017c nie. Split payment \u2013 istota Istota split payment jest wynikiem zastosowania [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[499,135,501,500,379,55,102],"class_list":["post-1898","post","type-post","status-publish","format-standard","hentry","category-newsy-prawne","tag-nowe-prawo","tag-pzp","tag-split-payment","tag-vat","tag-wykonawca","tag-zamawiajacy","tag-zamowienia-publiczne"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Split Payment - najnowsze zmiany w listopadzie 2019 roku<\/title>\n<meta name=\"description\" content=\"Split payment - jaki obowi\u0105zek maj\u0105 wykonawcy i zamawiaj\u0105cy w zwi\u0105zku z nowym prawem w ustawie o VAT? 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