{"id":2006,"date":"2020-07-02T14:52:03","date_gmt":"2020-07-02T12:52:03","guid":{"rendered":"https:\/\/riediger-legal.com\/2020\/07\/02\/d-srodek-dotyczacy-korony-zmiana-podatku-vat-od-01-07-2020\/"},"modified":"2020-07-02T14:53:48","modified_gmt":"2020-07-02T12:53:48","slug":"d-srodek-dotyczacy-korony-zmiana-podatku-vat-od-01-07-2020","status":"publish","type":"post","link":"https:\/\/riediger-legal.com\/pl\/2020\/07\/02\/d-srodek-dotyczacy-korony-zmiana-podatku-vat-od-01-07-2020\/","title":{"rendered":"D: \u015arodek dotycz\u0105cy korony: zmiana podatku VAT od 01.07.2020"},"content":{"rendered":"<p>Stawki podatku obrotowego w celu wzmocnienia popytu krajowego maj\u0105 zosta\u0107 obni\u017cone z 19 % do 16 % oraz z 7 % do 5 % na czas okre\u015blony od dnia 1 lipca 2020 do dnia 31 grudnia 2020. Obni\u017cona stawka podatku w wysoko\u015bci 16 % lub 5 % ma by\u0107 stosowana do sprzeda\u017cy realizowanej od dnia wej\u015bcia w \u017cycie przepisu zmieniaj\u0105cego- tj. po dniu 30 czerwca 2020. Od 1 stycznia 2021 ponownie b\u0119d\u0105 obowi\u0105zywa\u0107 stawki podatkowe w wysoko\u015bci 19% i 7% (je\u017celi ustawodawca nie dokona \u017cadnych innych regulacji). Czas realizacji zale\u017cy od rodzaju obrotu:<\/p>\n<ul>\n<li><strong>Dostawy i nabycia wewn\u0105trzwsp\u00f3lnotowe<\/strong> uwa\u017ca si\u0119 za dokonane w momencie przekazania nabywcy uprawnie\u0144 do dysponowania.<\/li>\n<li>W przypadku <strong>dostawy prac<\/strong> data odbioru przez nabywc\u0119 okre\u015bla termin realizacji.<\/li>\n<li>W przypadku <strong>us\u0142ug<\/strong> (np. transport, doradztwo, naprawy) zako\u0144czenie us\u0142ugi decyduje o czasie jej wykonania.<\/li>\n<\/ul>\n<ul>\n<li><strong>Bezp\u0142atne wykorzystanie <\/strong>w celach niezwi\u0105zanych z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 odbywa si\u0119 w czasie fikcyjnego wykonania us\u0142ugi.<\/li>\n<\/ul>\n<p>Przy zawieraniu um\u00f3w, wystawianiu faktur lub pobieraniu op\u0142at, jest pytanie, jaka stawka podatkowa ma by\u0107 stosowana- 19% czy 16% lub 7% czy 5 % &#8211; bez znaczenia.<\/p>\n<p><strong>Uwaga!<\/strong> Szczeg\u00f3lne przepisy obowi\u0105zuja\u0105 w przypadku zaliczek, rzeczywistego opodatkowania, fakturowania us\u0142ug cz\u0119\u015bciowych, \u015bwiadcze\u0144 ci\u0105g\u0142ych i zmiany podstawy opodatkowania po 30.06.2020 i 01.01.2021. Szczeg\u00f3lne przepisy obowi\u0105zuj\u0105 r\u00f3wnie\u017c w <strong>gastronomii<\/strong>. Dla nich stawka podatku VAT dla da\u0144 zosta\u0142a obni\u017cona od 01.07.2020 z 19% do <strong>7%<\/strong>. Ustawodawca ustali\u0142 obni\u017ck\u0119 na jeden rok &#8211; tj. do 30 czerwca 2021. Po og\u00f3lnym obni\u017ceniu stawki VAT z 7 % do 5 %, stawka 5 % b\u0119dzie mia\u0142a zastosowanie r\u00f3wnie\u017c do restaurator\u00f3w do 31.12.2020. Od 1.01.2021 do 30.06.2021 obni\u017cona stawka podatkowa 7% b\u0119dzie mia\u0142a zastosowanie do da\u0144. Od 1.07.2021 stawka VAT ponownie wzro\u015bnie do podstawowej stawki 19 %, je\u017celi ustawodawca nie dokona \u017cadnych innych regulacji.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stawki podatku obrotowego w celu wzmocnienia popytu krajowego maj\u0105 zosta\u0107 obni\u017cone z 19 % do 16 % oraz z 7 % do 5 % na czas okre\u015blony od dnia 1 lipca 2020 do dnia 31 grudnia 2020. Obni\u017cona stawka podatku w wysoko\u015bci 16 % lub 5 % ma by\u0107 stosowana do sprzeda\u017cy realizowanej od dnia [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40,43,44],"tags":[],"class_list":["post-2006","post","type-post","status-publish","format-standard","hentry","category-d-pl","category-legal-pl","category-tax-pl"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>D: \u015arodek dotycz\u0105cy korony: zmiana podatku VAT od 01.07.2020 - RIEDIGER. legal | tax Rechtsanwaltsgesellschaft mbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D: \u015arodek dotycz\u0105cy korony: zmiana podatku VAT od 01.07.2020\" \/>\n<meta property=\"og:description\" content=\"Stawki podatku obrotowego w celu wzmocnienia popytu krajowego maj\u0105 zosta\u0107 obni\u017cone z 19 % do 16 % oraz z 7 % do 5 % na czas okre\u015blony od dnia 1 lipca 2020 do dnia 31 grudnia 2020. 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