{"id":808,"date":"2021-04-10T18:05:00","date_gmt":"2021-04-10T16:05:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=808"},"modified":"2022-11-02T18:37:06","modified_gmt":"2022-11-02T17:37:06","slug":"faktura-vat-marza","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/faktura-vat-marza\/","title":{"rendered":"Faktura VAT mar\u017ca"},"content":{"rendered":"\n<p>Faktura VAT mar\u017ca to faktura, z kt\u00f3rej mog\u0105 skorzysta\u0107 podatnicy przy sprzeda\u017cy okre\u015blonych towar\u00f3w i us\u0142ug. Jest to korzystna forma rozliczenia dla sprzedawc\u00f3w, ze wzgl\u0119du na to, \u017ce VAT nie jest obliczany na podstawie ca\u0142ej kwoty faktury.&nbsp;<strong>Opodatkowaniu podlega jedynie kwota naliczonej prowizji<\/strong>. Na samej fakturze VAT mar\u017ca nie ma kwoty podatku VAT, widnieje tam jedynie cena sprzeda\u017cy brutto. Mimo to, sprzedawca zobowi\u0105zany jest do obliczenia i odprowadzenia VAT do Urz\u0119du Skarbowego.&nbsp;<\/p>\n\n\n\n<p>Podatnicy, kt\u00f3rzy:<\/p>\n\n\n\n<p>-\u015bwiadcz\u0105 us\u0142ugi turystyczne,<\/p>\n\n\n\n<p>-dokonuj\u0105 dostaw towar\u00f3w u\u017cywanych,<\/p>\n\n\n\n<p>-dokonuj\u0105 dostaw przedmiot\u00f3w kolekcjonerskich,<\/p>\n\n\n\n<p>-dokonuj\u0105 dostaw antyk\u00f3w,<\/p>\n\n\n\n<p>-dokonuj\u0105 dostaw dzie\u0142 sztuki,<\/p>\n\n\n\n<p>maj\u0105 mo\u017cliwo\u015b\u0107 zastosowania procedury mar\u017cy przy sprzeda\u017cy. Opr\u00f3cz tego, w ustawie o VAT zosta\u0142y opisane warunki, jakie musz\u0105 spe\u0142nia\u0107 towary i us\u0142ugi, aby mo\u017cna je by\u0142o uzna\u0107 i opodatkowa\u0107 w procedurze mar\u017cy.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.meritoros.pl\/uploads\/ckeditor\/Czerwony%20Zdj%C4%99cie%20Kwiaty%20Instagram%20Post%20(2).png\" alt=\"\" title=\"\"><\/figure>\n\n\n\n<p>Jak okre\u015blono w ustawie, towar u\u017cywany, aby mo\u017cna by\u0142o do niego zastosowa\u0107 procedur\u0119 VAT mar\u017ca, musi by\u0107 nabyty od:<\/p>\n\n\n\n<p>-os\u00f3b innych ni\u017c podatnicy podatku VAT,<\/p>\n\n\n\n<p>-podatnik\u00f3w podatku VAT zwolnionych &#8211; je\u017celi dostawa towar\u00f3w by\u0142a zwolniona z VAT (zwolnienia przedmiotowe &#8211; art. 43 ust. 1 pkt 2 ustawy o VAT lub zwolnienia ze wzgl\u0119du na wysoko\u015b\u0107 sprzeda\u017cy do 200&nbsp;tys. z\u0142),<\/p>\n\n\n\n<p>-podatnik\u00f3w, je\u017celi dostawa tych towar\u00f3w podlega\u0142a procedurze VAT-mar\u017ca.<\/p>\n\n\n\n<p>Przedsi\u0119biorca, odprowadzaj\u0105c podatek VAT jedynie od naliczonej mar\u017cy, nie mo\u017ce odliczy\u0107 podatku VAT z faktur dokumentuj\u0105cych zakup odsprzedawanego towaru. Natomiast podatnik, dla kt\u00f3rego faktura VAT mar\u017ca jest faktur\u0105 zakupu, nie ma mo\u017cliwo\u015bci odliczenia z niej kwoty VATu. Dla takiego podatnika, kwota brutto na fakturze b\u0119dzie stanowi\u0142a koszt uzyskania przychodu.<\/p>\n\n\n\n<p>Podatnicy, kt\u00f3rzy skorzystali z procedury mar\u017cy, maj\u0105 tak\u017ce obowi\u0105zek zastosowania obowi\u0105zkowych oznacze\u0144 w ramach nowego pliku JPK_V. Faktury VAT mar\u017ca musz\u0105 posiada\u0107 kody MR_T dla us\u0142ug turystycznych oraz MR_UZ dla dostawy towar\u00f3w u\u017cywanych, towar\u00f3w&nbsp;kolekcjonerskich, antyk\u00f3w i dzie\u0142 sztuki.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sprzedajesz u\u017cywane samochody albo dzie\u0142a sztuki? Koniecznie przeczytaj, czy mo\u017cesz skorzysta\u0107 z procedury VAT mar\u017ca i odprowadza\u0107 do Urz\u0119du Skarbowego ni\u017cszy podatek VAT.<\/p>\n","protected":false},"author":4,"featured_media":1650,"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-808","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faktura VAT mar\u017ca - 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\/faktura-vat-marza\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faktura VAT mar\u017ca - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Sprzedajesz u\u017cywane samochody albo dzie\u0142a sztuki? 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