{"id":2405,"date":"2024-09-13T15:00:00","date_gmt":"2024-09-13T13:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2405"},"modified":"2025-04-25T07:32:09","modified_gmt":"2025-04-25T05:32:09","slug":"zmiany-w-podatku-vat-dla-najmniejszych-podatnikow","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/09\/13\/zmiany-w-podatku-vat-dla-najmniejszych-podatnikow\/","title":{"rendered":"Zmiany w podatku VAT dla najmniejszych podatnik\u00f3w"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Zmiany w podatku VAT dla najmniejszych podatnik\u00f3w<\/strong>&nbsp;&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-09-13T15:00:00+02:00\">\n\t\t13 wrze\u015bnia, 2024 3:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-scaled.jpg\" class=\"wp-image-1864 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cena\" class=\"toc__link js-toc-link\">Kluczowe propozycje zmian<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Rz\u0105d wprowadza zmiany w podatku VAT, kt\u00f3re maj\u0105 na celu u\u0142atwienie funkcjonowania najmniejszych przedsi\u0119biorc\u00f3w, zw\u0142aszcza w kontek\u015bcie dzia\u0142alno\u015bci transgranicznej w Unii Europejskiej. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Przyj\u0119ty przez Rad\u0119 Ministr\u00f3w projekt dostosowuje polskie prawo do przepis\u00f3w unijnych, dzi\u0119ki temu m.in. ma\u0142e polskie firmy b\u0119d\u0105 mog\u0142y korzysta\u0107 ze zwolnienia z&nbsp; VAT w innych pa\u0144stwach cz\u0142onkowskich UE. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Projekt przewiduje tak\u017ce, \u017ce VAT od wszystkich transmisji internetowych&nbsp; wydarze\u0144 sportowych, rozrywkowych czy kulturalnych,&nbsp; b\u0119dzie nale\u017cny pa\u0144stwom, w kt\u00f3rych zlokalizowani s\u0105 odbiorcy tych us\u0142ug.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"cena\" class=\"heading h-30\"><strong><strong><strong><strong>Kluczowe propozycje zmian<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">1. Zwolnienie z VAT dla ma\u0142ych firm w ca\u0142ej UE<\/p>\n\n\n\n<p id=\"wstep\" class=\"text\">Obecnie polscy przedsi\u0119biorcy o obrotach do 200 tys. z\u0142 mog\u0105 korzysta\u0107 ze zwolnienia z VAT w Polsce. Jednak\u017ce, podejmuj\u0105c dzia\u0142alno\u015b\u0107 w innych krajach UE, musz\u0105 p\u0142aci\u0107 VAT od pierwszej transakcji. Nowa dyrektywa (2020\/285) zmienia te zasady, wprowadzaj\u0105c zwolnienie dla ma\u0142ych firm tak\u017ce w innych krajach Unii. B\u0119dzie to du\u017ce u\u0142atwienie dla ma\u0142ych przedsi\u0119biorc\u00f3w dzia\u0142aj\u0105cych na rynkach zagranicznych.<\/p>\n\n\n\n<p class=\"text\">2. Wymogi raportowania i limity<\/p>\n\n\n\n<p class=\"text\">Firmy korzystaj\u0105ce ze zwolnienia z VAT w innym pa\u0144stwie UE b\u0119d\u0105 musia\u0142y spe\u0142nia\u0107 pewne warunki, takie jak sk\u0142adanie kwartalnych raport\u00f3w o obrotach w poszczeg\u00f3lnych krajach. Limit obrotu, powy\u017cej kt\u00f3rego przedsi\u0119biorca b\u0119dzie zobowi\u0105zany do zap\u0142aty VAT w UE, wyniesie 100 tys. euro.<\/p>\n\n\n\n<p class=\"text\">3. Nowe zasady dotycz\u0105ce opodatkowania us\u0142ug online<\/p>\n\n\n\n<p class=\"text\">Nowelizacja ustawy o VAT uwzgl\u0119dnia r\u00f3wnie\u017c zmiany w opodatkowaniu us\u0142ug streamingowych i dost\u0119pu do wydarze\u0144 wirtualnych. Nowe przepisy doprecyzowuj\u0105 zasady, zgodnie z kt\u00f3rymi podatek VAT b\u0119dzie naliczany w kraju konsumpcji us\u0142ugi, tj. tam, gdzie znajduje si\u0119 konsument.<\/p>\n\n\n\n<p class=\"text\">4. Zmiany w miejscu opodatkowania us\u0142ug<\/p>\n\n\n\n<p class=\"text\">Zmienia si\u0119 tak\u017ce definicja miejsca \u015bwiadczenia niekt\u00f3rych us\u0142ug, w tym dost\u0119pu do wydarze\u0144 kulturalnych, artystycznych czy rozrywkowych, w sytuacjach, gdy s\u0105 one transmitowane online. Podatek b\u0119dzie rozliczany w kraju, w kt\u00f3rym znajduje si\u0119 odbiorca us\u0142ugi. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"wyrok-tk-dot-raportowania-schematow-podatkowych-mdr-i-tajemnicy-zawodowej-doradcow-podatkowych-2\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Rosn\u0105ce ryzyko przekwalifikowania um\u00f3w B2B na umow\u0119 o prac\u0119<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"metody\" class=\"metody heading h-30 lh-150\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Zmiany, kt\u00f3re planuje Ministerstwo Finans\u00f3w s\u0105 elementem wdro\u017cenia dyrektywy unijnej i nale\u017cy je oceni\u0107 pozytywnie.<\/p>\n\n\n\n<p class=\"text\">Nowelizacja ustawy, cho\u0107 jeszcze nie uchwalona przez Sejm, ma wej\u015b\u0107 w \u017cycie 1 stycznia 2025 roku.<\/p>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-09-13T15:00:00+02:00\">\n\t\t\t\t2024-09-13\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a 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