Z tytułu opłaty za dostęp do Google Play nie potrącamy podatku u źródła
Z tytułu dokonania opłaty za dostęp do platformy Google Play, o której mowa, firma nie jest obowiązana do potrącania podatku u źródła. W konsekwencji nie jest też konieczne sporządzanie przez tę firmę informacji IFT-2R - wyjaśnia ekspert Vademecum Głównego Księgowego.
Pytanie
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Firma zapłaciła (płatność kartą firmową) za dostęp (opłata rejestracyjna) do platformy Google Play. Opłata jest jednorazowa. Firma za umieszczanie na platformie swoich aplikacji nie będzie pobierać żadnych opłat. Dokument jaki otrzymaliśmy zawiera cenę netto bez podatku VAT. Wystawca dokumentu ma siedzibę w USA. Nie posiadamy certyfikatu rezydencji.
Czy należy pobrać podatek u źródła i wystawić deklarację IFT-2R?
Odpowiedź
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Uważam, że z tytułu dokonania opłaty, o której mowa, firma nie jest obowiązana do potrącania podatku u źródła. W konsekwencji uważam, że nie jest konieczne sporządzanie przez tę firmę, o której mowa, informacji IFT-2R.
Uzasadnienie
W określonych przepisami przypadkach podatek z tytułu przychodów uzyskiwanych na terytorium Rzeczypospolitej Polskiej przez podatników objętych ograniczonym obowiązkiem podatkowym (w uproszczeniu – nierezydentów) pobierany jest w formie ryczałtu (zob. art. 21 ust. 1 ustawy z 15 lutego 1992 r. o podatku dochodowym od osób prawnych - dalej u.p.d.o.p. oraz art. 29 ust. 1 ustawy z 26 lipca 1991 r. o podatku dochodowym od osób fizycznych - dalej u.p.d.o.f.). W przypadkach takich do pobrania zryczałtowanego podatku dochodowego obowiązani są, jako płatnicy, polskie osoby prawne, jednostki organizacyjne niemające osobowości prawnej oraz będące przedsiębiorcami osoby fizyczne (zob. art. 26 ust. 1 u.p.d.o.p. oraz art. 41 ust. 4 w zw. z art. 41 ust. 1 u.p.d.o.f.).
Opłata, o której mowa, nie stanowi jednak według mnie przychodu, do którego mają zastosowanie te przepisy. W szczególności uważam, że opłata ta nie stanowi jednego z przychodów, o których mowa w art. 29 ust. 1 pkt 5 u.p.d.o.f. oraz art. 21 ust. 1 pkt 2a u.p.d.o.p., tj. przychodów z tytułu świadczeń doradczych, księgowych, badania rynku, usług prawnych, usług reklamowych, zarządzania i kontroli, przetwarzania danych, usług rekrutacji pracowników i pozyskiwania personelu, gwarancji i poręczeń oraz świadczeń o podobnym charakterze.
Uważam w związku z tym, że z tytułu dokonania opłaty, o której mowa, firma nie jest obowiązana do potrącania podatku "u źródła". W konsekwencji uważam, że nie jest konieczne sporządzanie przez tę firmę, o której mowa, informacji IFT-2R.
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Podatki dochodowe. 522 wyjaśnienia i interpretacje
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