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„Uwaga! Ważne zmiany dla sprzedawców internetowych i usługodawców!”

utworzone przez | cze 5, 2024 | aktualności | 619 Komentarze

  • Senat zatwierdził dzisiaj ustawę, która wprowadza dyrektywę DAC7. Teraz oczekuje ona tylko na podpis prezydenta. W wyniku tych zmian, urząd skarbowy otrzyma informacje o sprzedawcach internetowych, wynajmujących oraz tych, którzy oferują usługi transportowe. To jednak formalnie nie wprowadza nowych obciążeń podatkowych. Zbiór danych o sprzedawcach stanie się obowiązkiem platform, które ułatwiają sprzedaż towarów online dla osób i firm. Chodzi tu o platformy takie jak Allegro, OLX, Amazon, Booking itp. To one umożliwiają swoim użytkownikom zarabianie na udostępnianiu nieruchomości (np. Airbnb, Booking), udostępnianiu środków transportu (np. HoppyGo), sprzedaży towarów (np. Allegro, OLX, Vinted) czy też usługach wykonywanych osobiście przez osobę fizyczną na życzenie użytkownika online lub fizycznie offline po umożliwieniu jej wykonania za pośrednictwem platformy (np. Uber, BlaBlaCar).

Platformy cyfrowe będą zobowiązane do przekazywania fiskusowi dane o sprzedawcach (nie wszystkich, szczegóły wyjaśnione poniżej) i usługodawcach (bez żadnych wyjątków). Zostaną uwzględnione dane za 2024 rok, a także za 2023 rok. Podobne obowiązki mają również zagraniczne platformy cyfrowe działające w innych krajach UE, a także w Wielkiej Brytanii, Norwegii i Kanadzie. Te kraje wymieniają się automatycznie danymi podatkowymi na podstawie wcześniejszych porozumień.

Dyrektywa DAC7 miała być wdrożona do końca 2022 roku, a pierwsze raportowanie miało nastąpić za 2023 rok. Termin ten został jednak przesunięty. Obecnie przepisy mają wejść w życie od 1 lipca 2024 roku. Pierwsze raporty portale złożą w styczniu 2025 roku.

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