A new interpretation of the Minister
“(…) meals sold by various catering establishments, which are intended for direct consumption, can not use the 5-percent. the rate of tax on goods and services “- as stated in its interpretation of the Minister of Finance. This is an absolute novelty, because so far the interpretations of the tax authorities were favorable for entrepreneurs. If someone ran a roadside kiosk with food or food truck, could take advantage of the lower VAT rate – 5 percent. The condition was one – no waiter service. Recognized then that we are not dealing with the provision of services, and delivery of goods.
Minister in his interpretation It emphasizes the fundamental difference, which is only now noticed. The essence here is whether the products offered are fully prepared and served to place the ready meal, or maybe they are packed or frozen products for later consumption. Lawyers emphasize that the interpretation is not the end of problems related to the application of VAT rates.
– No arguing essentially with the content of interpretations, regrettable that, she appeared only now. This subject has long been controversial. In order to avoid them and present Minister of a long-standing institution interpreting general. It should be recalled that the application to give the taxpayer protection and, consequently, restful sleep – emphasizes Konrad Turzyński of office Kolibski Nikończyk Dec & Partners.
– released early is so for him to guarantee the accuracy of billing. Now the taxpayers have a right to feel surprised by the unfavorable position of minister. Some probably nervously calculate, if too little of VAT they paid in the past 5 years. The only consolation is the fact that the interpretation is not binding authorities and courts and can still be on this issue argue with the tax authorities – he added.
a problem with the interpretation of rules in this sector is large. One of the owners of roadside booths with Belgian fries in the Tri wishing to remain anonymous, says in an interview with Onet:
– came to us once a controller from the IRS. He accused me that I have no right to sell chips to the VAT rate of 5 percent. My hut is down the road and can not be consumed on the premises. Each takes chips in hand goes on and on. I appealed to the head office and that said I was right. The law in Poland is poorly constructed. It gives freedom of interpretation officials. The Minister also can afford to interpret as he wants – he said.
Key in the interpretation plays Polish Classification of Products and Services (PCGS). This is what it indicates that the rate of the goods or services will be covered. However, the entrepreneur on the basis of CPA classifies, into which category the product or service. Hence the many differences and problems of interpretation.
– Prepared meals and dishes that can benefit from 5-percent. rates, are classified as Class PKWiU 10.85, where it is crucial that the meal was frozen, vacuum packed, placed in a jar or in a can – emphasizes Marek siuda of Tax Care.
– Meanwhile, there is Chapter 56 in PKWiU, which includes service activities relating to the provision of full board for direct consumption, regardless of whether the premises are places for seats. So fries, sandwiches and other ready-made takeaway are included in Chapter 56, which means that they can not be covered at a rate of 5 percent. In their case, the appropriate rate will be 8 percent – emphasizes a tax expert.
Prices burgers go up?
Message to raise taxes always arouses negative emotions. It turns out, however, that in this case, the reality does not have to be so cruel to pocket both retailers and customers. Most entrepreneurs points of the food did not know that could benefit from a lower VAT rate and already applied a higher rate – 8 percent.
– For me it makes no difference. 80 percent. entrepreneurs did not even know that you could sell for 5 percent. and just now found out. If someone does not have a good accountant pays 8 percent. We learned about it completely by chance – he emphasizes in an interview with Onet Mr. Martin, who for five years in Silesia leading food truck burger with Argentinean beef. Entrepreneur of the first three years of its activity apply a higher rate of 8 percent. despite the fact that before the shed could not eat burger. His world changed when you buy a sandwich at a chain restaurant.
– all we saw on the bill in McDonald’s. I did not agree to the amount on the receipt. First I bought a burger at McDrive and there was a rate of 5 percent. VAT. Then I went inside to buy two more burgers and paid a rate of 8 percent. It turned out that inside the consumption place, and the McDrive it is not. I am in my food trucku not have sunbeds and I have the right to sell at the rate of VAT of 5 percent. If you will leave umbrellas and deck chairs, so I’ll be sure to use 8 percent. rate, because I consume on the spot – he says.
Mr Martin points out that the majority of food trucks has sunbeds or chairs in front of the trailer and today sells its services to the VAT rate 8 percent.
No comments:
Post a Comment