Od 2017 roku obowiązkowa centralizacja rozliczeń VAT
Ustanowienie przepisów, które zapewnią jednostkom samorządu terytorialnego oraz ich jednostkom organizacyjnym zminimalizowanie obciążeń związanych z wyrokiem TSUE, zmieniającym sposób rozliczania VAT przez samorządy jest celem przygotowanego przez resort finansów projektu nowej ustawy.
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mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif][if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]W konsekwencji zapadłego wyroku Trybunał Sprawiedliwości Unii Europejskiej z 29 września 2015 r. w sprawie C-276/14 Gmina Wrocław przeciwko Ministrowi Finansów, samorządowe jednostki budżetowe nie posiadają odrębności podatkowej na gruncie przepisów o podatku od towarów i usług, zatem wszelkie czynności przez nie dokonywane powinny być rozliczane przez jednostkę samorządu terytorialnego, która je utworzyła. Wyrok TSUE co prawda nie dotyczył samorządowych zakładów budżetowych, jednakże tezy w nim zawarte znajdują odpowiednie zastosowanie do samorządowych zakładów budżetowych.
Zobacz: [if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]TSUE: gminna jednostka budżetowa nie może zostać uznana za podatnika VAT >>
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Projekt ustawy o zasadach rozliczeń w podatku od towarów i usług oraz dokonywania zwrotu środków europejskich przez jednostki samorządu terytorialnego oraz o zmianie ustawy o finansach publicznych wprowadza regulacje, które zagwarantują samorządom brak konieczności zwrotu środków w przypadku korzystania przez nie z programów finansowanych ze środków europejskich w takim zakresie, w jakim wskutek wyroku TSUE nastąpiła zmiana kwalifikowalności wydatku związanego z zakupem tych towarów i usług pod warunkiem, że nie dokonano obniżenia kwoty podatku należnego o kwotę podatku naliczonego.
Przyjęta w projekcie koncepcja zakłada obowiązkową centralizację rozliczeń „wprzód” od 1 stycznia 2017 r. W sytuacji więc złożenia przez jednostkę samorządu terytorialnego stosownego oświadczenia o wyborze rozliczania przez utworzone przez nią jednostki organizacyjne - odrębnie od niej - podatku VAT rozliczenia dokonane do 31 grudnia 2016 r. nie będą kwestionowane. Proponowane przepisy porządkują też sytuacje przejściowe związane z obowiązkową od 1 stycznia 2017 r. centralizacją rozliczeń oraz wprowadzają zasady korygowania rozliczeń w okresach przed tą datą.
Projekt przewiduje też możliwość dalszego ewidencjonowania obrotu przy pomocy kas, których fiskalizacji dokonały jednostki organizacyjne, jednak nie dłużej niż do 31 grudnia 2018 r. Regulacja ta zwolni samorządy z obowiązku wymiany tych kas (lub ich pamięci fiskalnych) i umożliwi ewidencjonowanie obrotu za pomocą kas już posiadanych. Równocześnie projektowane przepisy utrzymują do 31 grudnia 2016 r. zwolnienie z obowiązku ewidencjonowania obrotu za pomocą kas fiskalnych dla tych jednostek organizacyjnych, które w dniu poprzedzającym dzień centralizacji, korzystały z takiego zwolnienia.
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