{"id":1085,"date":"2018-10-16T09:39:13","date_gmt":"2018-10-16T09:39:13","guid":{"rendered":"https:\/\/forystek.pl\/?p=1085"},"modified":"2018-10-16T09:39:13","modified_gmt":"2018-10-16T09:39:13","slug":"odwrotne-obciazenie-a-faktury-korygujace","status":"publish","type":"post","link":"https:\/\/forystek.pl\/en\/prawo-podatkowe\/odwrotne-obciazenie-a-faktury-korygujace\/","title":{"rendered":"Odwrotne obci\u0105\u017cenie a faktury koryguj\u0105ce"},"content":{"rendered":"<p style=\"text-align: justify;\">Zgodnie z ustaw\u0105 o podatku od towar\u00f3w i us\u0142ug obni\u017caj\u0105c\u0105 faktur\u0119 koryguj\u0105c\u0105 zmniejszaj\u0105c\u0105 obr\u00f3t i kwot\u0119 podatku nale\u017cnego sprzedawca rozlicza w tym samym miesi\u0105cu co nabywca, po otrzymaniu potwierdzenia jej dor\u0119czenia.<\/p>\n\n\n\n<p style=\"text-align: justify;\">Przy wystawianiu korekt przy odwrotnym obci\u0105\u017ceniu VAT ustawodawca nie przewidzia\u0142 \u017cadnych szczeg\u00f3lnych unormowa\u0144, zatem zasadnym wydawa\u0142oby si\u0119 stosowanie tych samych regu\u0142. Jednak\u017ce to co dla jednych wydaje si\u0119 by\u0107 oczywiste, dla organ\u00f3w podatkowych oczywistym nie jest. Przyjmuj\u0105 one bowiem, \u017ce faktury koryguj\u0105ce przy odwrotnym obci\u0105\u017ceniu VAT, w zale\u017cno\u015bci od przyczyny ich wystawienia powinny by\u0107 ujmowane w rozliczeniach na bie\u017c\u0105co b\u0105d\u017a za okres w kt\u00f3rym uj\u0119to faktur\u0119 pierwotn\u0105. I tak w mniemaniu fiskusa faktury koryguj\u0105ce przy odwrotnym obci\u0105\u017ceniu VAT sprzedawca powinien \u00a0ujmowa\u0107 w okresie ich wystawienia je\u017celi przyczyna ich sporz\u0105dzenia powsta\u0142a na bie\u017c\u0105co (przyk\u0142adowo przy zwrocie towaru), a przez nabywc\u0119 w okresie ich otrzymania. Natomiast w przypadku, gdy przyczyna wystawienia korekt faktury tkwi w pierwotnej fakturze- korekt\u0119 nale\u017cy uj\u0105\u0107 w okresie rozliczenia faktury pierwotnej.<\/p>\n\n\n\n<p style=\"text-align: justify;\">Stanowisko przyj\u0119te przez fiskusa jest bardzo niekorzystne powoduj\u0105c przy tym wiele problem\u00f3w dla przedsi\u0119biorc\u00f3w. Co wi\u0119cej nie zosta\u0142o ono oparte na \u017cadnych ustawowych przes\u0142ankach. Pozostaje zatem jedynie mie\u0107 nadzieje, \u017ce organy podatkowe zmieni\u0105 podej\u015bcie na korzy\u015b\u0107 podatnik\u00f3w, co znacznie u\u0142atwi dokonywanie rozlicze\u0144.<\/p>\n<p style=\"text-align: justify;\">Co prawda od 1 listopada 2019r nast\u0105pi\u0142a zmiana przepis\u00f3w w zakresie likwidacji odwrotnego obci\u0105\u017cenia, to jednak nadal mog\u0105 pojawi\u0107 si\u0119 ryzyka zwi\u0105zane z kontrolami skarbowymi za okresy poprzedzaj\u0105ce powy\u017csz\u0105 dat\u0119.<\/p>","protected":false},"excerpt":{"rendered":"<p>Zgodnie z ustaw\u0105 o podatku od towar\u00f3w i us\u0142ug obni\u017caj\u0105c\u0105 faktur\u0119 koryguj\u0105c\u0105 zmniejszaj\u0105c\u0105 obr\u00f3t i kwot\u0119 podatku nale\u017cnego sprzedawca rozlicza w tym samym miesi\u0105cu co nabywca, po otrzymaniu potwierdzenia jej dor\u0119czenia. Przy wystawianiu korekt przy odwrotnym obci\u0105\u017ceniu VAT ustawodawca nie przewidzia\u0142 \u017cadnych szczeg\u00f3lnych unormowa\u0144, zatem zasadnym wydawa\u0142oby si\u0119 stosowanie tych samych regu\u0142. Jednak\u017ce to co [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":[12,27],"tags":[],"class_list":["post-1085","post","type-post","status-publish","format-standard","hentry","category-prawo-podatkowe","category-wszystkie-blogi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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