Nowe ceny paliw dla potrzeb VAT
Minister rozwoju i finansów ogłosił ceny paliw dla potrzeb obliczenia i wpłacenia podatku od towarów i usług z tytułu wewnątrzwspólnotowego nabycia paliw, na okres od 13 marca do 26 marca 2017 r.
Pakiet paliwowy zakłada, że VAT jest płacony w przypadku sprowadzenia do kraju paliwa nabytego wewnątrzwspólnotowo. Obowiązek zapłaty podatku z tytułu wewnątrzwspólnotowego nabycia paliw zasadniczo powstaje w ciągu 5 dni od momentu wprowadzenia paliwa do kraju. Zapłacony w ten sposób podatek pomniejsza podatek należny do zapłaty wynikający z deklaracji podatkowej.
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Zgodnie z art. 30a ust. 2a ustawy o VAT, podstawą naliczania podatku jest aktualna cena paliwa, ogłaszana w Biuletynie Informacji Publicznej resortu finansów i udostępniana na okresy dwutygodniowe. Ceny uwzględniają ceny hurtowe paliw silnikowych w Polsce.
Resort finansów opublikował ceny paliw na okres od 13 marca do 26 marca 2017 r. Cena benzyny bezołowiowej 95 określona została na 1958 zł za m3, benzyny bezołowiowej 98 na 2175 zł/m3, oleju napędowego (typu Eurodiesel, Ekodiesel) na 2126 zł/m3, oleju napędowego (typu Arktyczny 2, I Z-40) na 2306 zł/m3, a gazu płynnego LPG na 1271 zł/m3.
Ministerstwo w Biuletynie Informacji Publicznej nie udostępnia już ceny paliwa silnikowego – olej napędowy typu B 100 i BIO 100. Decyzja ta wynika z faktu, że producenci paliw silnikowych z początkiem 2017 r. zaniechali publikacji cen hurtowych dla tego rodzaju paliwa.
