{"id":937,"date":"2021-08-23T18:40:00","date_gmt":"2021-08-23T16:40:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=937"},"modified":"2022-11-02T14:58:18","modified_gmt":"2022-11-02T13:58:18","slug":"obowiazek-podatkowy-w-vat","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/obowiazek-podatkowy-w-vat\/","title":{"rendered":"Obowi\u0105zek podatkowy w VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Co do zasady, obowi\u0105zek podatkowy w VAT powstaje w dacie dostawy towar\u00f3w lub wykonania us\u0142ugi. Przepisy ustawy o podatku VAT wyr\u00f3\u017cniaj\u0105 jednak wyj\u0105tki od tej zasady, kt\u00f3re warto zna\u0107.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z art. 19a&nbsp;ust. 1&nbsp;ustawy o VAT obowi\u0105zek podatkowy powstaje z&nbsp;<strong>chwil\u0105 dokonania dostawy towar\u00f3w lub wykonania us\u0142ugi<\/strong>. Zasada ta ma tak\u017ce odniesienie do przyjmowanych cz\u0119\u015bciowo us\u0142ug. Us\u0142ug\u0119 uznaje si\u0119 za wykonan\u0105, je\u015bli dla wykonanej cz\u0119\u015bci us\u0142ugi okre\u015blono zap\u0142at\u0119. Natomiast, gdy us\u0142ug\u0119, dla kt\u00f3rej w zwi\u0105zku z jej \u015bwiadczeniem ustalane s\u0105 nast\u0119puj\u0105ce po sobie terminy p\u0142atno\u015bci lub rozlicze\u0144, uznaje si\u0119 za wykonan\u0105 z up\u0142ywem ka\u017cdego okresu, do kt\u00f3rego odnosz\u0105 si\u0119 te p\u0142atno\u015bci lub rozliczenia, do momentu zako\u0144czenia \u015bwiadczenia tej us\u0142ugi. Us\u0142ug\u0119 \u015bwiadczon\u0105 w spos\u00f3b ci\u0105g\u0142y przez okres d\u0142u\u017cszy ni\u017c rok, dla kt\u00f3rej w zwi\u0105zku z jej \u015bwiadczeniem w danym roku nie up\u0142ywaj\u0105 terminy p\u0142atno\u015bci lub rozlicze\u0144, uznaje si\u0119 za wykonan\u0105 z up\u0142ywem ka\u017cdego roku podatkowego, do momentu zako\u0144czenia \u015bwiadczenia tej us\u0142ugi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Powstanie obowi\u0105zku podatkowego dotyczy tak\u017ce zap\u0142aty&nbsp;<strong>zaliczki, przedp\u0142aty, zadatku, raty w ca\u0142o\u015bci lub w cz\u0119\u015bci<\/strong>&nbsp;przed dokonaniem dostawy towar\u00f3w czy \u015bwiadczeniem us\u0142ugi. W takich przypadkach obowi\u0105zek podatkowy powstaje w dacie otrzymania ca\u0142o\u015bci lub cz\u0119\u015bci \u015brodk\u00f3w finansowych. Wi\u0119cej na temat podatku VAT przy zaliczkach&nbsp;<strong><a href=\"https:\/\/www.meritoros.pl\/blog\/faktura-zaliczkowa\">TUTAJ<\/a>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ustawa o podatku od towar\u00f3w i us\u0142ug wprowadzi\u0142a r\u00f3wnie\u017c liczne&nbsp;<strong>szczeg\u00f3lne przypadki&nbsp;<\/strong>powstania obowi\u0105zku podatkowego w VAT, kt\u00f3re s\u0105 uzale\u017cnione m.in.&nbsp;<strong>od momentu otrzymania p\u0142atno\u015bci<\/strong>&nbsp;czy&nbsp;<strong>wystawienia faktury<\/strong>. Dotyczy to mi\u0119dzy innymi takich czynno\u015bci jak: wydanie&nbsp;towar\u00f3w przez komitenta komisantowi na podstawie umowy komisu (obowi\u0105zek podatkowy powstaje z chwil\u0105 otrzymania ca\u0142o\u015bci lub cz\u0119\u015bci zap\u0142aty) oraz \u015bwiadczenie&nbsp;us\u0142ug budowlanych lub budowlano-monta\u017cowych (obowi\u0105zek podatkowy powstanie w momencie wystawienia faktury).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inne zasady dotycz\u0105 ustalania momentu powstania obowi\u0105zku podatkowego u tzw. ma\u0142ych podatnik\u00f3w rozliczaj\u0105cych si\u0119&nbsp;<strong>metod\u0105 kasow\u0105<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co do zasady, obowi\u0105zek podatkowy w VAT powstaje w dacie dostawy towar\u00f3w lub wykonania us\u0142ugi. Przepisy ustawy o podatku VAT wyr\u00f3\u017cniaj\u0105 jednak wyj\u0105tki od tej zasady, kt\u00f3re warto zna\u0107.<\/p>\n","protected":false},"author":4,"featured_media":1393,"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-937","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>Obowi\u0105zek podatkowy w 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\/obowiazek-podatkowy-w-vat\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obowi\u0105zek podatkowy w VAT - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Co do zasady, obowi\u0105zek podatkowy w VAT powstaje w dacie dostawy towar\u00f3w lub wykonania us\u0142ugi. Przepisy ustawy o podatku VAT wyr\u00f3\u017cniaj\u0105 jednak wyj\u0105tki od tej zasady, kt\u00f3re warto zna\u0107.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/obowiazek-podatkowy-w-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"Meritoros\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-23T16:40:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-02T13:58:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/04\/komputer.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=\"2 minuty\" \/>\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\\\/obowiazek-podatkowy-w-vat\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/\"},\"author\":{\"name\":\"Kacper Z\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"headline\":\"Obowi\u0105zek podatkowy w VAT\",\"datePublished\":\"2021-08-23T16:40:00+00:00\",\"dateModified\":\"2022-11-02T13:58:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/\"},\"wordCount\":385,\"commentCount\":1,\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/komputer.png\",\"articleSection\":[\"Informacje podatkowo-ksi\u0119gowe\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/obowiazek-podatkowy-w-vat\\\/\",\"name\":\"Obowi\u0105zek podatkowy w VAT - 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