{"id":5841,"date":"2018-07-02T20:00:00","date_gmt":"2018-07-02T18:00:00","guid":{"rendered":"http:\/\/pmr-restrukturyzacje.local\/pmr\/podzielona-platnosc-juz-od-niedzieli\/"},"modified":"2018-07-02T20:00:00","modified_gmt":"2018-07-02T18:00:00","slug":"split-payment-from-sunday","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/split-payment-from-sunday\/","title":{"rendered":"Split payment from Sunday"},"content":{"rendered":"

The Fiscal encourages the use of split payment with the promise of faster VAT refunds, but if taxpayers choose to do so, it is more likely for a different reason.<\/p>\n

Company A, which settles using the split payment system, pays company B for a service with a net amount of PLN 10,000 plus PLN 2,300 in value added tax (VAT). Although the latter does not use this mechanism, the money goes separately to its two bank accounts - current and VAT. In such a situation, entrepreneur B, paying for an invoice to another contractor (C), e.g. PLN 1 thousand net plus PLN 230 VAT, has to cover the receivable and the tax from the current account, even though his VAT sub-account is not empty. If B joins the system, he will be able to pay these dues from both accounts. This is an example of the practical effects of the new regulations, effective from next Sunday, presented by PMR Restructuring specialists.<\/p>\n

The Ministry of Finance reminds that the split payment mechanism (MPP), which comes into force on 1 July and was introduced by an amendment to the VAT Act, is voluntary. It is up to the entrepreneur to decide which invoice he will pay under this system, as well as in what proportion and to which supplier. He hints that the provisions as to how he is to be paid can be set out in mutual contracts. Indeed, it is up to the purchaser, i.e. the payer, to decide on the application of the MPP, which consists in the fact that from the gross value paid to the seller, the bank will automatically collect the tax into a separate VAT account (linked to the settlement account). From this source, the company will pay VAT in settlements with contractors and the tax authorities. In order to make other transactions from the sub-account, it will have to ask the tax office for permission to transfer money from there to the main account it uses to conduct its business. Some entrepreneurs are concerned that such a request may involve a tax audit.<\/p>\n

Therefore, lower amounts will be credited to the regular accounts and, if the vendor himself does not apply MPP to his own suppliers, he will have to send them both the net amount and the VAT from the current account. At the same time, overpayments will start to accumulate in the VAT sub-account, which cannot be freely traded.<\/p>\n

Ma\u0142gorzata Anisimowicz, president of PMR Restrukturyzacje, points out that the tax office encourages micro, small and medium-sized companies<\/a> to a faster transition to the split payment system, declaring a more efficient refund of overpaid VAT (within 25 days, not 60), but at the same time it forces changes from above. When one taxpayer uses the split payment, the VAT from him sent to another company will be blocked on the sub-account, which may mean for company problems<\/a> financial.<\/p>\n

\n– Split payment<\/a> will increase the transparency of money flow, transactions and is a good, long-term solution. However, in companies that currently use amounts corresponding to VAT for current expenses, e.g. salary payments or store supplies, there will be a problem with liquidity. This applies especially to those that have so far settled their taxes on a quarterly basis, and companies in worse condition, in arrears with paying VAT to the tax office - says Ma\u0142gorzata Anisimowicz.\n<\/div>\n
\nThe material appeared in the newspaper Puls Biznesu:
\n<\/b>
\n29 June 2018:
\n\" Split payment from Sunday<\/a>\n<\/div>","protected":false},"excerpt":{"rendered":"

Fiskus zach\u0119ca do stosowania split paymentu obietnic\u0105 szybszych zwrot\u00f3w VAT, ale je\u015bli podatnicy si\u0119 na to zdecyduj\u0105, to raczej z innego powodu. Firma A, kt\u00f3ra rozlicza si\u0119 w systemie podzielonej p\u0142atno\u015bci (split payment), p\u0142aci firmie B za us\u0142ug\u0119 10 tys. z\u0142 netto plus 2,3 tys. z\u0142 podatku od towar\u00f3w i us\u0142ug (VAT). Chocia\u017c ta druga nie korzysta z tego mechanizmu, pieni\u0105dze trafiaj\u0105 osobno na jej dwa konta bankowe – bie\u017c\u0105ce i VAT. W takiej sytuacji przedsiebiorca B, p\u0142ac\u0105c za faktur\u0119 innemu kontrahentowi (C), np. 1 tys. z\u0142 netto plus 230 z\u0142 VAT, musi pokry\u0107 nale\u017cno\u015b\u0107 oraz podatek z rachunku bie\u017c\u0105cego, mimo \u017ce jego subkonto VAT-owskie nie jest puste. Je\u015bli B do\u0142\u0105czy do systemu, b\u0119dzie m\u00f3g\u0142 uregulowa\u0107 te nale\u017cno\u015bci z obu rachunk\u00f3w. To przyk\u0142ad praktycznych skutk\u00f3w nowych przepis\u00f3w, obowi\u0105zuj\u0105cych od najbli\u017cszej niedzieli, zaprezentowany przez specjalist\u00f3w PMR Restrukturyzacje. Resort finans\u00f3w przypomina, \u017ce wchodz\u0105cy w \u017cycie 1 lipca mechanizm podzielonej p\u0142atno\u015bci (MPP), wprowadzony nowelizacj\u0105 ustawy o VAT, jest dobrowolny. To przedsi\u0119biorca decyduje, kt\u00f3r\u0105 faktur\u0119 op\u0142aci w tym systemie, a tak\u017ce w jakiej cz\u0119\u015bci i wobec kt\u00f3rego dostawcy. Podpowiada, \u017ce postanowienia co do sposobu regulowania nale\u017cno\u015bci mog\u0105 by\u0107 okre\u015blone we wzajemnych umowach. Do nabywcy, czyli p\u0142atnika, nale\u017cy bowiem decyzja o zastosowaniu MPP, kt\u00f3ry polega na tym, \u017ce z p\u0142aconej sprzedawcy warto\u015bci brutto bank automatycznie pobierze podatek na osobny rachunek VAT-owski (powi\u0105zany z rozliczeniowym). Z tego \u017ar\u00f3d\u0142a firma op\u0142aci VAT w rozliczeniach z kontrahenteami i fiskusem. Aby dokona\u0107 innych transakcji z subkonta, b\u0119dzie musia\u0142a zwr\u00f3ci\u0107 si\u0119 do urz\u0119du skarbowego o zgod\u0119 na przelanie stamt\u0105d pieni\u0119dzy na g\u0142\u00f3wny rachunek, z kt\u00f3rego korzysta, prowadz\u0105c dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Niektorzy przedsi\u0119biorcy obawiaj\u0105 si\u0119, \u017ce taka pro\u015bba mo\u017ce wi\u0105za\u0107 si\u0119 z kontrol\u0105 podatkow\u0105. Na zwyk\u0142e konta b\u0119d\u0105 zatem wp\u0142ywa\u0107 ni\u017csze kwoty, a je\u015bli sprzedaj\u0105cy sam nie zastosuje MPP wobec w\u0142asnych dostawc\u00f3w, b\u0119dzie musia\u0142 wys\u0142a\u0107 im z konta bie\u017c\u0105cego zar\u00f3wno kwot\u0119 netto, jak i VAT. W tym samym czasie na subkoncie VAT-owskim zaczn\u0105 kumulowa\u0107 si\u0119 nadp\u0142aty, kt\u00f3rymi nie mo\u017cna swobodnie obraca\u0107. Ma\u0142gorzata Anisimowicz, prezes PMR Restrukturyzacje, zwraca uwag\u0119, \u017ce fiskus zach\u0119ca mikro, ma\u0142e i \u015brednie firmy do szybszego przej\u015bcia na system dzielonej p\u0142atno\u015bci, deklaruj\u0105c sprawniejszy zwrot nadp\u0142aconego VAT (w ci\u0105gu 25 dni, a nie do 60), ale jednocze\u015bnie wymusza zmiany odg\u00f3rnie. Gdy jeden podatnik skorzysta z MPP, to VAT od niego przes\u0142any innej firmie zostanie zablokowany na subkoncie, co mo\u017ce oznacza\u0107 dla sp\u00f3\u0142ki k\u0142opoty finansowe. – Split payment zwi\u0119kszy transparentno\u015b\u0107 przep\u0142ywu pieni\u0119dzy, transakcji i stanowi dobre, d\u0142ugofalowo rozwi\u0105zanie. Jednak w firmach, kt\u00f3re obecnie wykorzystuj\u0105 kwoty odpowiadaj\u0105ce VAT na bie\u017c\u0105ce wydatki, np. wyp\u0142at\u0119 pensji czy zaopatrzenie sklep\u00f3w, pojawi si\u0119 problem z p\u0142ynno\u015bci\u0105. Dotyczy to zw\u0142aszcza tych, kt\u00f3re do tej pory rozlicza\u0142y si\u0119 z podatku w systemie kwartalnym, i firm o gorszej kondycji, zalegaj\u0105cych z zap\u0142at\u0105 VAT fiskusowi – m\u00f3wi Ma\u0142gorzata Anisimowicz. Materia\u0142 ukaza\u0142 si\u0119 w gazecie Puls Biznesu: dnia 29 czerwca 2018: \u00bb Podzielona p\u0142atno\u015b\u0107 ju\u017c od niedzieli<\/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-5841","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\/5841","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=5841"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/5841\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=5841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=5841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=5841"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}