{"id":864,"date":"2021-06-02T18:23:00","date_gmt":"2021-06-02T16:23:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=864"},"modified":"2022-11-02T18:31:44","modified_gmt":"2022-11-02T17:31:44","slug":"slim-vat-2","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/slim-vat-2\/","title":{"rendered":"SLIM VAT 2"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">W dniu 26 maja Rz\u0105d przyj\u0105\u0142 pakiet du\u017cych zmian dotycz\u0105cych podatku od towar\u00f3w i us\u0142ug oraz Prawa Bankowego \u2013 Slim VAT 2. Jak informuje Ministerstwo Finans\u00f3w \u2013 jest to odpowied\u017a na postulaty przedsi\u0119biorc\u00f3w do Prezesa Rady Ministr\u00f3w oraz Ministerstwa Finans\u00f3w. Pakiet Slim VAT to kontynuacja pakietu Slim VAT, o kt\u00f3rym mo\u017cna przeczyta\u0107&nbsp;<a href=\"https:\/\/www.meritoros.pl\/blog\/slim-vat\">TUTAJ<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z informacj\u0105 podan\u0105 na stronie Ministerstwa Finans\u00f3w, pakiet przewiduje:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-pe\u0142niejsz\u0105 neutralno\u015b\u0107 VAT w transakcjach mi\u0119dzynarodowych,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-umo\u017cliwienie rozliczaj\u0105cemu podatek z tytu\u0142u importu towar\u00f3w, bezpo\u015brednio w deklaracji podatkowej, dokonania korekty, gdyby w pierwotnej deklaracji nie rozliczy\u0142 prawid\u0142owej wysoko\u015bci podatku. Wyd\u0142u\u017cenie czasu na skorzystanie z ulgi na z\u0142e d\u0142ugi i poszerzenie jej zastosowania,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-u\u0142atwienie odliczenia VAT na samochody wykorzystywane do dzia\u0142alno\u015bci gospodarczej poprzez wyd\u0142u\u017cenie terminu na z\u0142o\u017cenie informacji o poniesieniu pierwszego wydatku na pojazd,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-umo\u017cliwienie odliczenia VAT po up\u0142ywie terminu na odliczenie na \u201ebie\u017c\u0105co\u201d \u2013 rozszerzenie liczby okres\u00f3w rozliczeniowych, w&nbsp;kt\u00f3ry podatnik b\u0119dzie m\u00f3g\u0142 dokona\u0107 odliczenia przez korekt\u0119 deklaracji,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-dopuszczenie (opcjonalnie) mo\u017cliwo\u015bci sk\u0142adania zgodnego o\u015bwiadczenia dostawcy i nabywcy o wyborze opodatkowania nieruchomo\u015bci w akcie notarialnym,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-uregulowanie kwestii uwalniania \u015brodk\u00f3w przeksi\u0119gowanych z zamykanego rachunku VAT na tzw. rachunek techniczny,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-umo\u017cliwienie wydania zgody na uwolnienie \u015brodk\u00f3w z rachunku VAT, je\u017celi posiadane przez podatnika zaleg\u0142o\u015bci podatkowe zosta\u0142y odroczone lub roz\u0142o\u017cone na raty,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-umo\u017cliwienie przeznaczenia \u015brodk\u00f3w zgromadzonych na rachunku VAT, na uregulowanie sk\u0142adki na rzecz KRUS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mimo, \u017ce pierwotnie zapowiadano, \u017ce zmiany maj\u0105 wej\u015b\u0107 w \u017cycie od 1 stycznia 2022 roku, to planowane jest, cz\u0119\u015b\u0107 z nich b\u0119dzie obowi\u0105zywa\u0107 ju\u017c od&nbsp;1 pa\u017adziernika 2021 roku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0179r\u00f3d\u0142o: Ministerstwo Finans\u00f3w<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>W dniu 26 maja Rz\u0105d przyj\u0105\u0142 pakiet zmian dotycz\u0105cych podatku od towar\u00f3w i us\u0142ug oraz Prawa Bankowego \u2013 Slim VAT 2. Pierwotnie zapowiadano, \u017ce zmiany maj\u0105 wej\u015b\u0107 w \u017cycie od 1 stycznia 2022 roku, obecnie planowane jest, \u017ce cz\u0119\u015b\u0107 z nich b\u0119dzie obowi\u0105zywa\u0107 ju\u017c od 1 pa\u017adziernika br.<\/p>\n","protected":false},"author":4,"featured_media":1630,"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-864","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>SLIM VAT 2 - 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\/slim-vat-2\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SLIM VAT 2 - Meritoros\" \/>\n<meta property=\"og:description\" content=\"W dniu 26 maja Rz\u0105d przyj\u0105\u0142 pakiet zmian dotycz\u0105cych podatku od towar\u00f3w i us\u0142ug oraz Prawa Bankowego \u2013 Slim VAT 2. 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