Podzielona płatność w VAT przyniesie także korzyści
Podatnicy stosujący tzw. podzieloną płatność (split payment) uzyskają większą ochronę przed posądzeniem ich o udział w przestępczym procederze. Zwiększenie bezpieczeństwa będzie szczególnie istotne dla przedsiębiorców działających w branżach wrażliwych - uważa Rada Podatkowa Konfederacji Lewiatan.
Podzielona płatność będzie systemowym i skutecznym narzędziem uszczelniającym system podatkowy. Ministerstwo Finansów liczy, że w ten sposób wyeliminuje oszustwa polegające na pobraniu przez sprzedawcę od nabywcy zapłaty wraz z należnym państwu podatkiem VAT i jego nieprzekazaniu do urzędu skarbowego. Proponowany mechanizm budzi wiele wątpliwości przedsiębiorców. Najpoważniejsze to pozbawienie podatnika prawa do swobodnego dysponowania podatkiem VAT, sankcja za dokonanie płatności na rzecz innego podatnika niż dostawca towaru lub usługi, a także długi, bo aż 90 dniowy termin na wydanie postanowienia przez naczelnika urzędu skarbowego zwalniającego środki zablokowane na koncie VAT.
Zobacz: Nadchodzi podzielona płatność w VAT >>
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W ocenie Rady Podatkowej Konfederacji Lewiatan pomimo istotnych zastrzeżeń, należy mieć na uwadze, że dla wielu przedsiębiorców, mechanizm split payment będzie ratunkiem przed posądzeniem o uczestniczenie w przestępczym procederze wyłudzenia podatku VAT. Towary, będące przedmiotem oszustwa, mogą być nabywane lub odsprzedawane uczciwym firmom, które nie są świadome działania swoich klientów. W takiej sytuacji przedsiębiorcy stają się ofiarą oszustwa i ponoszą konsekwencje finansowe. Ograny podatkowe dążąc do odzyskania wyłudzonego podatku VAT, bardzo często oskarżają ich o niezachowanie należytej staranności w weryfikacji kontrahentów i pozbawiają prawa do odliczenia VAT naliczonego albo do stosowania stawki 0% przy sprzedaży towarów za granicę.
Deklarowane przez Ministerstwo Finansów przyjęcie domniemania, że podmiot płacący w mechanizmie split payment dochowuje należytej staranności przy weryfikacji kontrahenta, stanowić będzie dla podatników łatwy i skuteczny sposób na uwolnienie się od ryzyka posądzenia o współpracę z oszustami podatkowymi. Rozwiązanie to, w połączeniu z uwolnieniem podatnika od solidarnej odpowiedzialności (stosowanej w obrocie tzw. towarami wrażliwymi - niektóre wyroby stalowe, paliwa, niektóre metale szlachetne i wyroby elektroniczne), niestosowaniem sankcji podatkowej lub podwyższonych odsetek za zwłokę, stanowić będą atrakcyjną zachętę do stosowania nowego mechanizmu.
Podatnicy dostrzegają w split payment szansę na uproszczenie rozliczeń towarów i usług objętych odwrotnym obciążeniem, jednak jak deklaruje MF wymaga to sprawdzenia systemu w ramach dobrowolnego jego stosowania. Wprowadzenie tego mechanizmu zamiast odwrotnego obciążenia znacząco uprości dokonywanie rozliczeń.
