{"id":1357,"date":"2022-02-21T20:27:00","date_gmt":"2022-02-21T19:27:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1357"},"modified":"2022-11-02T13:37:34","modified_gmt":"2022-11-02T12:37:34","slug":"split-payment","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/split-payment\/","title":{"rendered":"Split payment"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Mechanizm podzielonej p\u0142atno\u015bci, czyli tak zwany split payment to jeden ze sposob\u00f3w zap\u0142aty w obrocie gospodarczym. Jest on obowi\u0105zkowy od&nbsp;<strong>1 listopada 2019<\/strong>&nbsp;roku i dotyczy tylko niekt\u00f3rych transakcji.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mechanizm podzielonej p\u0142atno\u015bci polega na zrealizowaniu p\u0142atno\u015bci za towar lub us\u0142ug\u0119 specjalnym przelewem, podczas kt\u00f3rego kwota p\u0142atno\u015bci (brutto) jest rozdzielona na&nbsp;<strong>dwie odr\u0119bne kwoty<\/strong>&nbsp;\u2013 kwot\u0119 netto oraz VAT. Kwota netto trafia na rachunek sprzedawcy, natomiast kwota VAT trafia na specjalny rachunek VAT nabywcy. Rachunek VAT tworzony jest automatycznie przez bank jako dodatkowe konto, do ka\u017cdego rachunku za\u0142o\u017conego w zwi\u0105zku z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przelewy w ramach mechanizmu podzielonej p\u0142atno\u015bci stosowa\u0107 mog\u0105 wy\u0142\u0105cznie&nbsp;podatnicy VAT, kt\u00f3rzy op\u0142acaj\u0105 transakcje przelewem w PLN. Oznacza to, \u017ce mechanizmu&nbsp;<strong>nie mog\u0105 stosowa\u0107<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>konsumenci (osoby nieprowadz\u0105ce dzia\u0142alno\u015bci gospodarczej),<\/li><li>przedsi\u0119biorcy, kt\u00f3ry otrzymuj\u0105 faktury bez kwoty podatku VAT (np. od podatnik\u00f3w zwolnionych z VAT, w takim wypadku kwota brutto = netto),<\/li><li>przedsi\u0119biorcy rozliczaj\u0105cy transakcj\u0119 got\u00f3wk\u0105 lub za pomoc\u0105 karty.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Warto jednak zwr\u00f3ci\u0107 uwag\u0119, \u017ce mechanizm podzielonej p\u0142atno\u015bci, w zale\u017cno\u015bci od warto\u015bci transakcji i rodzaju towar\u00f3w lub us\u0142ug, kt\u00f3rych ta transakcja dotyczy, mo\u017ce by\u0107<strong>&nbsp;dobrowolny<\/strong>&nbsp;lub&nbsp;<strong>obowi\u0105zkowy<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przedsi\u0119biorcy, podatnicy podatku VAT, kt\u00f3rzy kupuj\u0105 towary\/us\u0142ugi od innego przedsi\u0119biorcy mog\u0105 op\u0142aci\u0107 faktur\u0119 przy zastosowaniu&nbsp;<strong>dobrowolnego<\/strong>&nbsp;mechanizmu podzielonej p\u0142atno\u015bci. W ten spos\u00f3b mo\u017cna op\u0142aca\u0107 zar\u00f3wno wszystkie faktury od dostawc\u00f3w lub tylko wybrane (pozosta\u0142e regulowa\u0107 tradycyjnie). Wyj\u0105tkiem, przy zastosowaniu dobrowolnie mechanizmu podzielonej p\u0142atno\u015bci, jest sytuacja, gdy dostawca zastrze\u017ce w umowie, \u017ce&nbsp;nie chce stosowa\u0107 MPP. W takim przypadku zap\u0142at\u0119 za towar lub us\u0142ug\u0119 nale\u017cy zrealizowa\u0107 w spos\u00f3b tradycyjny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Obowi\u0105zkowy<\/strong>&nbsp;mechanizm podzielonej p\u0142atno\u015bci dotoczy sytuacji, gdy kontrahenci:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>sprzedaj\u0105 lub nabywaj\u0105&nbsp;towary lub us\u0142ugi &#8222;wra\u017cliwe&#8221;, czyli&nbsp;towary lub us\u0142ugi wymienione w za\u0142\u0105czniku nr 15 do ustawy o podatku od towar\u00f3w i us\u0142ug&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">oraz jednocze\u015bnie<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>kwota nale\u017cno\u015bci og\u00f3\u0142em z faktury, czyli warto\u015b\u0107 brutto ca\u0142ej faktury,&nbsp;przekracza 15 tys. z\u0142.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Metoda podzielonej p\u0142atno\u015bci jest obowi\u0105zkowa, nawet je\u015bli wy\u0142\u0105cznie jedna pozycja na fakturze, kt\u00f3rej ca\u0142kowita warto\u015b\u0107 brutto przekracza 15 tys. z\u0142, dotyczy towar\u00f3w lub us\u0142ug wra\u017cliwych. W takim przypadku p\u0142atno\u015b\u0107 podzielona dotyczy wy\u0142\u0105cznie kwoty nale\u017cno\u015bci z tytu\u0142u nabycia towar\u00f3w lub us\u0142ug wra\u017cliwych. Pozosta\u0142\u0105 cz\u0119\u015b\u0107 nale\u017cno\u015bci mo\u017cna uregulowa\u0107 dowolnie \u2013 z zastosowaniem mechanizmu podzielonej p\u0142atno\u015bci luz przelewem tradycyjnym.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mechanizm podzielonej p\u0142atno\u015bci, czyli tak zwany split payment to jeden ze sposob\u00f3w zap\u0142aty w obrocie gospodarczym. Jest on obowi\u0105zkowy od 1 listopada 2019 roku i dotyczy tylko niekt\u00f3rych transakcji.<\/p>\n","protected":false},"author":4,"featured_media":1451,"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-1357","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>Split payment - 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\/split-payment\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Split payment - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Mechanizm podzielonej p\u0142atno\u015bci, czyli tak zwany split payment to jeden ze sposob\u00f3w zap\u0142aty w obrocie gospodarczym. 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