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Strict Standards: Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context in /PEAR/HTML/QuickForm.php on line 603

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Jakie zmiany w przepisach podatkowych czekają przedsiębiorców w 2020 roku?

Gospodarka

Jakie zmiany w przepisach podatkowych czekają przedsiębiorców w 2020 roku?

Wtorek, 03 marca 2020
Uchwalona w 2019 roku nowelizacja ustawy o VAT zmodyfikowała sposób wystawiania faktur do towarów i usług, których sprzedaż została potwierdzona paragonem i zaewidencjonowana przy pomocy kasy rejestrującej. Od 1 stycznia 2020 roku faktura może zostać wystawiona wyłącznie, jeżeli paragon zawiera numer NIP nabywcy. Klient musi zatem już na etapie zakupu towarów lub usług określić swój status i poinformować sprzedawcę, czy dokonuje transakcji jako osoba fizyczna czy przedsiębiorca. W innym przypadku automatycznie zostanie potraktowany jako konsument, w efekcie czego sprzedawca nie będzie mógł wystawić faktury VAT na prowadzoną wskazaną przez kontrahenta działalność. Nowe regulacje dotyczą również umów sprzedaży zawieranych na kwotę mniejszą niż 450 zł lub 100 euro. W takim przypadku paragon oznaczony numerem NIP nabywcy staje się fakturą uproszczoną i ma taką samą moc księgową jak zwykła faktura.
W związku z tym, przedsiębiorcy prowadzący sprzedaż w modelu Business-to-Business wskazują, że jedną z najbardziej pożądanych funkcjonalności, jakich oczekują od stosowanych przez nich kas fiskalnych jest możliwość umieszczenia numeru NIP na paragonie.

OPINIE EKSPERTÓW

Nowelizacja, która miała ułatwić życie przedsiębiorców, stała się obiektem wielu dyskusji dotyczących skutków jej postanowień. Największe wątpliwości pojawiają się w przypadku faktur uproszczonych mających formę paragonu z numerem NIP.

Kwestia sporna dotyczy możliwości późniejszego wystawienia tradycyjnej faktury na podstawie takiego paragonu. Z interpretacji Ministerstwa Finansów wynika, że taka operacja nie jest możliwa. Paragon stanowiący fakturę uproszczoną stanowi wystarczający dowód zakupu, a wystawianie drugiego potwierdzenia tej samej transakcji w formie tradycyjnej faktury może narażać sprzedawcę na podwójne opodatkowanie. Zgodnie bowiem z przepisami ustawy o VAT, każdy, kto wystawi fakturę, w której wykazana jest kwota podatku, obowiązany jest do jego zapłaty.

Inne niejasności dotyczą identyfikacji numeru faktury uproszczonej na paragonie. Nie wiadomo bowiem, który z wielu znajdujących się na nim numerów stanowi numer faktury, który należy wpisać do JPK-VAT. Z wprowadzaniem danych do tego rejestru wiążą się zresztą kolejne pytania. Czy paragon z NIP-em, stanowiący fakturę uproszczoną, należy wprowadzić do ewidencji jako oddzielny dokument (jak w przypadku faktury), czy wystarczy, aby znajdował się w zestawieniu miesięcznym paragonów fiskalnych? Marcin Marciniuk, Product Manager firmy Dotykačka, zauważa, że odliczanie wszystkich paragonów z NIP-em z raportu miesięcznego może być pracą bardzo obciążającą, jednak, jak wynika z obecnych przepisów, konieczną. Również konieczne jest wykazanie paragonów z numerem NIP w JPK-VAT, niemniej jedynie tych, których kwota brutto nie przekracza 450 zł.

CO POWINNI ZROBIĆ PRZEDSIĘBIORCY?

Kłopotów może nastręczać również fakt, że w sprawie paragonów z numerem NIP będących de-facto fakturami uproszczonymi eksperci z różnych branż sugerują przedsiębiorcom odmienne rozwiązania. Brakuje jednej, jasnej interpretacji i określonego modelu działania. Ekspert Dotykački zaznacza, że kwestii, które są dyskusyjne i wymagają wyjaśnienia, jest rzeczywiście bardzo dużo, ale brak konkretnych odpowiedzi ze strony Ministerstwa Finansów znacząco utrudnia podejmowanie jakichkolwiek decyzji. Do czasu zajęcia przejrzystego stanowiska przez organy administracji państwowej najbezpieczniejszym rozwiązaniem dla przedsiębiorców wydaje się być występowanie do Ministerstwa z wnioskami o interpretacje indywidualne w zakresie problematycznych sytuacji – w ten sposób zyskają oni zabezpieczenie na wypadek kontroli skarbowej. Dodatkowo pojawienie się takich interpretacji pozwoliłoby na sprecyzowanie kierunku, w którym powinni podążać zarówno przedsiębiorcy, jak i organy skarbowe stosując nowe przepisy.



DOTYKACKA POLSKA – O FIRMIE:

Czeska spółka Dotykačka oferuje niezawodny system kasowy współpracujący z drukarkami fiskalnymi online. Jest on przeznaczony dla małych i średnich firm przede wszystkim z sektorów gastronomii, zakwaterowania, handlu i usług. System pomaga zwiększyć efektywność działalności poprzez maksymalizację zysków i oszczędność czasu. Jego zaletą jest bardzo prosta, intuicyjna obsługa. Aplikacja Dotykačka działa na urządzeniach z Androidem i w czasie rzeczywistym pozwala uzyskać dostęp do informacji o przychodach, zysku czy zapasach magazynowych.



tagi: faktura uproszczona, paragon, przepisy, prawo,


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