Nowe przepisy ws. zwolnień od podatku VAT
13 sierpnia br. wejdą w życie zmiany w przepisach w sprawie zwolnień od podatku od towarów i usług oraz warunków stosowania tych zwolnień. Nowe regulacje związane są ze zmianą nazewnictwa procedur celnych w Unijnym Kodeksie Celnym.
[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Przepisy Unijnego Kodeksu Celnego wprowadziły od 1 maja 2016 r. nowe nazewnictwo procedur celnych. Procedura składu celnego została zastąpiona procedurą składowania celnego, zaś procedura przetwarzania pod kontrolą celną została zlikwidowana.
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W rozporządzeniu ministra finansów z 18 lipca 2016 r. zmieniającym rozporządzenie w sprawie zwolnień od podatku od towarów i usług oraz warunków stosowania tych zwolnień(Dz. U. poz. 1140) wykreślono procedurę przetwarzania pod kontrolą celną i zastąpiono procedurę składu celnego procedurą składowania celnego. Zgodnie z przepisem przejściowym, dla zachowania ciągłości dotychczasowych rozwiązań w odniesieniu do importu towarów objętych przed wejściem w życie rozporządzenia procedurą składu celnego lub procedurą przetwarzania pod kontrolą celną, zwolnienie importu tych towarów będzie nadal uzależnione od spełnienia warunku, że na podstawie przepisów celnych nie powstał obowiązek uiszczenia cła.
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