Rząd za zwiększeniem do 40 tys. euro limitu zwolnienia z VAT
Na posiedzeniu 26 kwietnia 2016 r. Rada Ministrów zaakceptowała wniosek do Komisji Europejskiej który umożliwi przyznanie Polsce od 1 stycznia 2017 r. do 31 grudnia 2018 r. prawa do zwolnienia z podatku VAT podatników, których roczny obrót nie przekracza 40 tys. euro.
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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]Obecnie limit uprawniający do zwolnienia z VAT wynosi 30 tys. euro (150 tys. zł). Podwyższenie tego limitu obrotu do 40 tys. euro (200 tys. zł), ma ułatwić i uprościć prowadzenie działalności gospodarczej przez firmy osiągające niewielkie obroty, bo zmniejszy ich obciążenia administracyjne. Przedsiębiorstwa takie zostaną zwolnione z obowiązków: rejestracji dla potrzeb podatku VAT, prowadzenia szczegółowej ewidencji dotyczącej VAT oraz wystawiania faktur i rozliczania tego podatku. Regulacja taka wspiera zatem rozwój drobnej przedsiębiorczości. Zakłada się, że w przypadku podwyższenia tego limitu, ze zwolnienia z podatku VAT mogłoby skorzystać dodatkowo ok. 24 tys. podatników.
Po wprowadzeniu tego rozwiązania administracja podatkowa zostanie odciążona od kontroli części małych podatników i będzie mogła skoncentrować się na firmach mających większe obroty, przede wszystkim w branżach podatnych na oszustwa podatkowe. Rozwiązanie takie sprzyja uszczelnieniu systemu podatkowego.
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