Wednesday, March 23, 2016

Facilitation of VAT for small businesses – Interia

Fiskus wants simplified lump-sum form of taxation VAT / © 123RF / Picsel

Review PROGRAM PIT 2015

Currently, any company whose revenues in a tax year exceed 150 thousand. zł, automatically becomes a VAT payer. Those who have less turnover, may be liable to VAT, if you opt for such a solution. Ministry of Finance took a look at these solutions and decided it was time for a change.



Half of taxpayers pay only 121 million zł

Such small businesses that pay tax VA and whose turnover does not exceed 150 thousand. zł per year, is up to 880 thousand. – As calculated the Ministry of Finance – as much as 51% of VAT payers. Except that this huge number does not bring special revenue budget. In 2014. Of this powerful group of taxpayers received only 121 million zł (for comparison – the value of the proceeds of the budget of tax on goods and services in 2014. Amounted to over 124 billion zł, and so a thousand times more).

Resort apparently decided that the game is not worth the candle, and reflects on solutions that would relieve the smallest sheep VAT.

the Resort is considering changing the threshold above which the taxpayer becomes VAT-owcem. With the current 150 thousand. zł per year can be raised to 200 thousand. zł. Those who, despite lower revenues actually decide to pay VAT, they could benefit from simplified billing. The Ministry of Finance announced that it is considering the introduction of a lump sum, calculated either by amount or percentage.



Brussels must agree

Resort acknowledges that the changes will require negotiations with Brussels. Their introduction will derogation from the rules on VAT, which are valid throughout the European Union. Resort hopes to get EU approval for new regulations.

The new solutions will bring the benefits yourself Treasury. Service tax because, exempt from the obligation to deal with the settlement of the contributors to the budget relatively small amounts, will be able to concentrate on the control and monitoring of large taxpayers.

The Ministry has informed it intends to make these changes. Given the right, they can be introduced at any time, as in indirect taxes not rule that changes in the laws should be ready at least one month before the beginning of the new fiscal year.

Marek siuda , Tax Care

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MF: possible simplification of VAT for taxpayers?

MF explained that EU countries limit the release is at a different level. In Poland it is 150 thousand. zł, ie. about 37 thousand. 333 euro, in a number of countries is lower, but eg. In France ranges from 82 thousand. 200 to 32 thousand. 900 euros (depending on the type of activity), Ireland, 75 thousand. or 37 thousand. 500 euros per year. The Ministry has reserved that under the increased limit taxpayers would pay the VAT in a simplified form.

– The new rules would be completely the principle of simplification and sealing, which is guided by the Ministry of Finance. With the release of hundreds of thousands of taxpayers from the administrative requirements could concentrate its tax administration to monitor taxpayers with higher speed, which is where it formed an essential part of the gap VAT – commented quoted in the statement finance minister Paul Szałamacha.

Ministry Finance is considering the introduction of a simplified, flat tax forms for these taxpayers (global quota or percentage of turnover). Another change under consideration is to raise the threshold of liability to VAT from the current 150 thousand. zł to 200 thousand. zł “- written in the message.

According to the Ministry of Finance considered the changes require a derogation from the general principles of the VAT from the European Commission. The finance ministry believes that they correspond to Art. 395 of the VAT Directive, under which a member state may obtain a derogation from the general rules of the directive.

PAP

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