Zwrot VAT dla 3. Batalionu Łączności NATO
Od nabycia przez 3. Batalion Łączności NATO na terytorium kraju towarów i usług przeznaczonych na jego użytek służbowy oraz na zaopatrzenie kasyn, klubów, restauracji i kantyn zlokalizowanych na jego terenie, o ile zaopatrzenie to jest niezbędne do ich działalności, przysługiwał będzie zwrot podatku VAT.
Zmiany w rozporządzeniu w sprawie przypadków i trybu zwrotu podatku od towarów i usług siłom zbrojnym, wielonarodowym kwaterom i dowództwom oraz ich personelowi cywilnemu umożliwią także zwrot VAT z tytułu nabycia na terytorium kraju towarów i usług, o ile będą to ilości niewskazujące na przeznaczenie handlowe, osobom należącym do personelu 3. Batalionu Łączności NATO, z wyłączeniem osób mających stałe miejsce zamieszkania na terytorium RP.
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Zwrot podatku ww. podmiotom będzie dokonywany przez Kujawsko-Pomorski Urząd Skarbowy w Bydgoszczy, na zasadach analogicznych do obowiązujących w stosunku do Centrum Szkolenia Sił Połączonych w Bydgoszczy i Centrum Eksperckiego Policji Wojskowych NATO oraz osób upoważnionych.
Ponieważ uprawnienie do zwrotu VAT przysługuje również w odniesieniu do towarów i usług nabytych przez 3. Batalion Łączności NATO, od momentu jego aktywowania jako części byłej Agencji NATO do Spraw Eksploatacji Systemów Łączności i Informatyki (NCSA), tj. od 19 kwietnia 2010 r., a w przypadku towarów i usług nabytych na terytorium kraju przez osoby należące do personelu od 21 sierpnia 2015 r., w przepisie przejściowym zawarto uprawnienie do otrzymania zwrotu podatku odpowiednio od 19 kwietnia 2010 r. i od 21 sierpnia 2015 r. do dnia wejścia w życie rozporządzenia.
W rozporządzeniu dokonano także zmiany o charakterze redakcyjnym w definicji Centrum Eksperckiego Policji Wojskowych NATO.
Rozporządzenie ministra rozwoju i finansów z 22 lutego 2017 r. zmieniające rozporządzenie w sprawie przypadków i trybu zwrotu podatku od towarów i usług siłom zbrojnym, wielonarodowym kwaterom i dowództwom oraz ich personelowi cywilnemu (Dz. U. poz. 544) wejdzie w życie 30 marca 2017 r.
