{"id":5840,"date":"2018-06-26T20:00:00","date_gmt":"2018-06-26T18:00:00","guid":{"rendered":"http:\/\/pmr-restrukturyzacje.local\/pmr\/split-payment-od-1-lipca\/"},"modified":"2018-06-26T20:00:00","modified_gmt":"2018-06-26T18:00:00","slug":"split-payment-from-july-1","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/split-payment-from-july-1\/","title":{"rendered":"Split payment from 1 July"},"content":{"rendered":"

Split payment comes into force for all companies in Poland, obligatory for large ones from 1 July this year and for all others from the beginning of next year. The Ministry of Finance is encouraging small and medium-sized companies to also join the system from July. Accountants across Poland confirm that many companies are already preparing for this option. However, PMR Restructuring SA specialists warn that some entrepreneurs may experience temporary liquidity problems.<\/p>\n

Split payment<\/a>, or split payment, will obligatorily cover large companies in the first instance, i.e. those employing at least 250 people and with a turnover of at least EUR 50 million per year (or employing at least 250 people and having total balance sheet assets of at least EUR 43 million). Smaller companies can also join this system from 1 July, but they will be included obligatorily from the beginning of next year.<\/p>\n

The tax office encourages micro, small and medium-sized companies<\/a> to move faster to the split payment system, committing to more efficient return of overpaid VAT \u2013 not within 60 days, as it was so far, but only within 25 days. At the same time, however, it forces changes from above, because if one of the companies use<\/a> from the split payment mechanism, VAT from this company sent to the other company will be blocked in a special account. Such a rule will lead to blocking of funds and will force VAT financing from the net revenues of many companies<\/a> \u2013 indicate PMR Restrukturyzacje SA specialists who analyse business threats to enterprises, including liquidity problems.<\/p>\n

Accountants from all over Poland confirm that banks send this information moment to companies<\/a> being their clients, information about changes in the management of accounts, which will enable handling of payments in the split payment system. A special sub-account will be added to the main accounts, to which VAT will be paid. The taxpayer will be able to transfer funds from this mechanism only to the VAT account of another entrepreneur or to pay VAT liabilities to the tax office. In order to make other transactions from this sub-account, the entrepreneur will have to ask the tax office for permission to make a transfer to the current bank account used for conducting business activity. However, some entrepreneurs expect that such a request may be associated with an inspection by the Tax Office.<\/p>\n

The material appeared on BiznesTuba.co.uk:
\n<\/b>
\n20 June 2018:
\n\" Split payment from 1 July - will there be liquidity problems?<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Split payment wchodzi w \u017cycie dla wszystkich firm w Polsce, obligatoryjnie dla du\u017cych od 1 lipca br., a dla wszystkich pozosta\u0142ych od pocz\u0105tku przysz\u0142ego roku. Ministerstwo Finans\u00f3w zach\u0119ca, aby r\u00f3wnie\u017c ma\u0142e i \u015brednie przedsi\u0119biorstwa do\u0142\u0105czy\u0142y do systemu od lipca. Ksi\u0119gowi w ca\u0142ej Polsce potwierdzaj\u0105, \u017ce wiele firm ju\u017c teraz przygotowuje si\u0119 do tej opcji. Specjali\u015bci PMR Restrukturyzacje SA ostrzegaj\u0105 jednak, \u017ce u cz\u0119\u015bci przedsi\u0119biorc\u00f3w mog\u0105 wyst\u0105pi\u0107 chwilowe problemy z p\u0142ynno\u015bci\u0105. Split payment, czyli dzielona p\u0142atno\u015b\u0107, obejmie obligatoryjnie w pierwszym rz\u0119dzie du\u017ce firmy, tj. te zatrudniaj\u0105ce co najmniej 250 os\u00f3b i z obrotem co najmniej 50 mln euro rocznie (lub zatrudniaj\u0105ce co najmniej 250 os\u00f3b i maj\u0105cych sum\u0119 aktyw\u00f3w bilansu na poziomie co najmniej 43 mln Euro). Mniejsze firmy r\u00f3wnie\u017c mog\u0105 ju\u017c od 1 lipca do\u0142\u0105czy\u0107 do tego systemu, jednak obligatoryjnie b\u0119d\u0105 w\u0142\u0105czone od pocz\u0105tku przysz\u0142ego roku. Fiskus zach\u0119ca mikro, ma\u0142e i \u015brednie firmy do szybszego przej\u015bcia na system dzielonej p\u0142atno\u015bci, zobowi\u0105zuj\u0105c si\u0119 do sprawniejszego oddawania nadp\u0142aconego VAT-u \u2013 nie do 60 dni, jak to by\u0142o do tej pory, lecz zaledwie do 25. Jednocze\u015bnie jednak wymusza zmiany odg\u00f3rnie, gdy\u017c je\u015bli jedna z firm korzysta z mechanizmu podzielonej p\u0142atno\u015bci, VAT od tej firmy przes\u0142any drugiej firmie zostanie zablokowany na specjalnym koncie. Taka zasada doprowadzi do blokowania \u015brodk\u00f3w i zmusi do finansowania VAT-u z przychod\u00f3w netto wielu firm \u2013 wskazuj\u0105 specjali\u015bci PMR Restrukturyzacje SA, kt\u00f3rzy analizuj\u0105 zagro\u017cenia biznesowe przedsi\u0119biorstw, w tym r\u00f3wnie\u017c problemy z p\u0142ynno\u015bci\u0105. Ksi\u0119gowi z ca\u0142ej Polski potwierdzaj\u0105, \u017ce banki wysy\u0142aj\u0105 w tej chwili do firm b\u0119d\u0105cych ich klientami informacje o zmianach w prowadzeniu rachunk\u00f3w, kt\u00f3re b\u0119d\u0105 umo\u017cliwia\u0142y obs\u0142ug\u0119 p\u0142atno\u015bci w systemie split payment. Do kont g\u0142\u00f3wnych do\u0142\u0105czone b\u0119dzie specjalne subkonto, na kt\u00f3re sp\u0142ywa\u0107 b\u0119dzie podatek VAT. \u015arodki z tego mechanizmu podatnik b\u0119dzie m\u00f3g\u0142 przekaza\u0107 jedynie na rachunek VAT innego przedsi\u0119biorcy albo op\u0142aci\u0107 zobowi\u0105zania VAT wobec urz\u0119du skarbowego. Chc\u0105c dokona\u0107 innych transakcji z tego subkonta, przedsi\u0119biorca b\u0119dzie musia\u0142 zwr\u00f3ci\u0107 si\u0119 do urz\u0119du skarbowego o zgod\u0119 na dokonanie przelewu na bie\u017c\u0105cy rachunek bankowy, z kt\u00f3rego korzysta, prowadz\u0105c dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Niekt\u00f3rzy przedsi\u0119biorcy spodziewaj\u0105 si\u0119 jednak, \u017ce taka pro\u015bba mo\u017ce si\u0119 wi\u0105za\u0107 z kontrol\u0105 US. Materia\u0142 ukaza\u0142 si\u0119 w serwisie BiznesTuba.pl: dnia 20 czerwca 2018: \u00bb Split payment od 1 lipca \u2013 czy b\u0119d\u0105 problemy z p\u0142ynno\u015bci\u0105?<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[30],"class_list":["post-5840","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"teampmr-restructuring-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/5840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=5840"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/5840\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=5840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=5840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=5840"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}