{"id":1301,"date":"2022-03-07T20:19:00","date_gmt":"2022-03-07T19:19:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1301"},"modified":"2022-11-02T13:34:19","modified_gmt":"2022-11-02T12:34:19","slug":"pomoc-humanitarna-dla-ukrainy-z-0-vat","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/pomoc-humanitarna-dla-ukrainy-z-0-vat\/","title":{"rendered":"Pomoc humanitarna dla Ukrainy z 0% VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Zgodnie z Rozporz\u0105dzeniem Ministra Finans\u00f3w z dnia 3 marca 2022 r. zmieniaj\u0105cym rozporz\u0105dzenie w sprawie towar\u00f3w i us\u0142ug, dla kt\u00f3rych obni\u017ca si\u0119 stawk\u0119 podatku od towar\u00f3w i us\u0142ug, oraz warunk\u00f3w stosowania stawek obni\u017conych od 5 marca obni\u017cony zosta\u0142 podatek VAT w zwi\u0105zku z sytuacj\u0105 w Ukrainie. Rozporz\u0105dzenie wprowadzi\u0142o zerow\u0105 stawk\u0119 podatku VAT na dla wszystkich nieodp\u0142atnych dostaw towar\u00f3w i \u015bwiadcze\u0144 oferowanych na cele zwi\u0105zane z pomoc\u0105 ofiarom skutk\u00f3w dzia\u0142a\u0144 wojennych w Ukrainie. Rozporz\u0105dzenie jest ograniczone czasowo &#8211;&nbsp;<strong>0% stawk\u0119 VAT<\/strong>&nbsp;b\u0119dzie mo\u017cna stosowa\u0107 do&nbsp;<strong>30 czerwca 2022 r<\/strong>. wy\u0142\u0105cznie do okre\u015blonych transakcji. Termin ten mo\u017ce jednak zosta\u0107 przed\u0142u\u017cony.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obni\u017con\u0105, zerow\u0105 stawk\u0105 VAT obj\u0119te zosta\u0142y \u015bwiadczenia realizowane na rzecz:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Agencji rezerw Strategicznych<\/strong>,<\/li><li><strong>Podmiot\u00f3w leczniczych<\/strong>&nbsp;oraz<\/li><li><strong>Jednostek Samorz\u0105du Terytorialnego<\/strong>.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0105 to podmioty stanowi\u0105ce istotne ogniwo w organizacji pomocy i dystrybucji \u015bwiadcze\u0144 niezb\u0119dnych dla ludzi w sytuacji powstania zagro\u017ce\u0144.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">0% VAT zastosowa\u0107 b\u0119d\u0105 mog\u0142y podmioty wy\u0142\u0105cznie pod warunkiem zawarcia&nbsp;<strong>pisemnej umowy<\/strong>&nbsp;mi\u0119dzy podatnikiem, a jednym ze wskazanych wy\u017cej podmiot\u00f3w. Z zawartej umowy musi jasno wynika\u0107, \u017ce darowane towary lub us\u0142ugi b\u0119d\u0105 zwi\u0105zane z pomoc\u0105 poszkodowanym w wyniku wojny w Ukrainie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jak wskazuje Ministerstwo Finans\u00f3w \u2013 \u201e<strong>umowa darowizny<\/strong>&nbsp;mo\u017ce mie\u0107 przyk\u0142adowo posta\u0107 podpisanego elektronicznie o\u015bwiadczenia woli lub skanu odr\u0119cznie podpisanej przez darczy\u0144c\u0119 umowy, przes\u0142anych mailem do podmiotu, na rzecz kt\u00f3rego wykonywane s\u0105 nieodp\u0142atne \u015bwiadczenia. Przes\u0142ane w taki spos\u00f3b dokumenty powinny by\u0107 podpisane r\u00f3wnie\u017c przez odbiorc\u00f3w tych \u015bwiadcze\u0144. Z posiadanej dokumentacji powinno jasno wynika\u0107, \u017ce o\u015bwiadczenie woli zosta\u0142o z\u0142o\u017cone przez obydwie strony.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>W zwi\u0105zku z sytuacj\u0105 w Ukrainie, od 5 marca w \u017cycie wesz\u0142y przepisy rozporz\u0105dzenia wprowadzaj\u0105ce 0% stawk\u0119 VAT w przypadku pomocy dla Ukrainy.<\/p>\n","protected":false},"author":4,"featured_media":1441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pomoc humanitarna dla Ukrainy z 0% VAT - Meritoros<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/pomoc-humanitarna-dla-ukrainy-z-0-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pomoc humanitarna dla Ukrainy z 0% VAT - Meritoros\" \/>\n<meta property=\"og:description\" content=\"W zwi\u0105zku z sytuacj\u0105 w Ukrainie, od 5 marca w \u017cycie wesz\u0142y przepisy rozporz\u0105dzenia wprowadzaj\u0105ce 0% stawk\u0119 VAT w przypadku pomocy dla Ukrainy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/pomoc-humanitarna-dla-ukrainy-z-0-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"Meritoros\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-07T19:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-02T12:34:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/03\/ukraina.png\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"520\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kacper Z\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kacper Z\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/\"},\"author\":{\"name\":\"Kacper Z\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"headline\":\"Pomoc humanitarna dla Ukrainy z 0% VAT\",\"datePublished\":\"2022-03-07T19:19:00+00:00\",\"dateModified\":\"2022-11-02T12:34:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/\"},\"wordCount\":305,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/ukraina.png\",\"articleSection\":[\"Informacje podatkowo-ksi\u0119gowe\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/pomoc-humanitarna-dla-ukrainy-z-0-vat\\\/\",\"name\":\"Pomoc humanitarna dla Ukrainy z 0% VAT - 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