Analiza procedury magazynu typu call-off stock w świetle znowelizowanych przepisów ustawy o VAT

Monitor Podatkowy | 10/2020
Moduł: prawo podatkowe
DOI: 10.32027/MOPOD.20.10.3
Wojciech Maruchin
Analiza procedury magazynu typu call-off stock w świetle znowelizowanych przepisów ustawy o VAT

W artykule omówiono zasady i warunki uznania konkretnej procedury za procedurę magazynu typu call-off stock. Analiza odnosi się do zasad dotyczących procedury magazynu typu call-off stock na obszarze RP, jak również innego państwa członkowskiego niż RP.



SUMMARY

Analysis of a procedure of a call-off stock warehouse in the light of amended regulations of the act on VAT

Changes in regulation of EU law regarding VAT, especially the amendment of regulations of Council Directive 2006/112/EC, became the reason to introduce to the act on goods and services tax a procedure of a call-off stock warehouse on the territory of the Republic of Poland and a procedure of a call-off stock warehouse outside the Republic of Poland. In the first analyzed example – not recognized as intra-community acquisition of goods – goods have to be sent or transported by a ­taxpayer of VAT or a third party acting on their behalf from a membership state other than the Republic of Poland to the territory of Poland. In order for the goods to be delivered it has to happen on a later stage and after the goods have been put in a warehouse in a procedure of a call-off stock warehouse of the other taxpayer, who is eligible to become the owner of the goods, according to a prior arrangement between those taxpayers. In the second example – not recognized as intra-community acquisition of goods – these goods have to be sent or transported by a taxpayer registered as a EU VAT taxpayer or by a third party acting on their behalf, from the territory of Poland to a territory of other member state, which will be delivered after they have been put in a warehouse in the procedure of a call-off stock warehouse of a taxpayer of VAT who has the right to manage the goods as the owner, according to a prior arrangement between those taxpayers. The lawmaker subjected the recognition of a specific procedure as a procedure of a call-off stock warehouse to cumulative conditions described in the present article which need to be met. Key words • new procedures on VAT • procedure of a call-off stock warehouse • call-off stock warehouse • call-off stock warehouse on the territory and outside the Republic of Poland • information corresponding to recapitulative statement