\" \u0420\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u0438\u0439 \u043f\u043b\u0430\u0442\u0456\u0436 \u0437 1 \u043b\u0438\u043f\u043d\u044f - \u0447\u0438 \u0431\u0443\u0434\u0443\u0442\u044c \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0437 \u043b\u0456\u043a\u0432\u0456\u0434\u043d\u0456\u0441\u0442\u044e?<\/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":"zespolpmr-%d0%bf%d0%b5%d1%80%d0%b5%d0%b1%d1%83%d0%b4%d0%be%d0%b2%d0%b0-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\/uk\/wp-json\/wp\/v2\/posts\/5840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/comments?post=5840"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts\/5840\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/media?parent=5840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/categories?post=5840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/tags?post=5840"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/ppma_author?post=5840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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