Ubranka i obuwie dla dzieci z 23 proc. VAT
Obniżenie podatku VAT na ubranka i obuwie dla dzieci uzależnione jest od decyzji Komisji Europejskiej. Taka zmiana w 2017 r. kosztowałaby budżet 1,7 mld zł - poinformował wiceminister finansów w odpowiedzi na interpelację poselską nr 7392/2016.
[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG /></o:OfficeDocumentSettings></xml><![endif]Zgodnie z art. 98 i art. 99 ust. 1 dyrektywy Rady 2006/112/WE z 28 listopada 2006 r. w sprawie wspólnego systemu podatku od wartości dodanej, państwa członkowskie mogą stosować jedną lub dwie obniżone stawki podatku VAT. Stawki obniżone określane są jako procent podstawy opodatkowania, który nie może być niższy niż 5 proc. Stawki obniżone mają zastosowanie wyłącznie do dostaw towarów i świadczenia usług, których kategorie są określone w załączniku III do dyrektywy. W załączniku tym nie zostały wymienione ubranka i obuwie dla dzieci, zatem podlegają one opodatkowaniu podstawową stawką VAT, której wysokość w Polsce obecnie wynosi 23 proc.
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W komunikacie Komisji Europejskiej z 7 kwietnia 2016 r. „W kierunku jednolitego unijnego obszaru VAT – czas na decyzje” przedstawiono propozycje przyznania państwom członkowskim większej elastyczności w kształtowaniu stawek VAT. Obniżone stawki VAT stosowane obecnie zgodnie z prawem przez poszczególne państwa członkowskie zostałyby utrzymane.
Jak poinformował wiceminister, z przeprowadzonych szacunków obniżenia stawki podatku VAT do 8 proc. na ubranka i obuwie dla dzieci wynika, że obniżka ta spowodowałaby ujemne skutki finansowe dla budżetu państwa w wysokości ok. 230 mln zł w skali roku.
