Mając na uwadze nadrzędność regulacji prawa unijnego nad prawem polskim w zakresie opodatkowania VAT, warto przeanalizować nowe zasady opodatkowania, które są wprowadzane etapami przez prawodawcę wspólnotowego.
Aktem prawa wspólnotowego objętym zakresem niniejszego artykułu jest Dyrektywa Rady (UE) 2017/2455 z 5.12.2017 r.
1) zasad obowiązujących od 1.1.2019 r., 2) zasad obowiązujących od 1.1.2021 r.
SUMMARYAnalysis of changes in regulations regarding right of community within the scope of VAT taxation
An EU employer implements new law regulations in stages in regard to the directive 2006/112/EC while modifying current rules on VAT taxation. The first stage requires necessary changes of regulations regarding supply of telecommunication, broadcasting, radio, television services and e-services, and services supplied on behalf of persons who are not taxpayers. It has been decided that invoicing should comply with current regulations of a member state, in which suppliers or providers are bound with a special scheme. Separate group of new law regulations regards taxpayers who use electronic interface in order to sell cross-border imported goods from third party territories or countries in deliveries of total value no more than 150 EUR. At the next stage the Polish lawmaker is obligated to implement rules regarding procedures connected with telecommunication services, broadcasting services or electronic services supplied by taxpayers who:
a. do not have a place of business on the territory of the Community b. have a place of business on the territory of the Community but do not have a place of business in a member state.
In the process of harmonization of the Polish tax law with EU law, the new rules regarding procedures connected with cross-border sale of imported goods from third party territories or countries are also crucial.
Key words • goods and services tax • VAT • telecommunication services • broadcasting services • radio services • television services • e-services • special scheme • taxpayer with no place of business on the territory of the Community • identification member state • intra-community cross-border sell of goods • cross-border sale of imported goods from third party territories or countries • electronic interface • moment of arising of tax obligation • tax requiredness • VAT records • taxation exemption • procedure regarding telecommunication services • broadcasting services or e-services • procedure regarding cross-border sale of imported goods from third party territories or countries.