Taxpayers of VAT, taking into account the type of activities carried out, repeatedly decide to put it in their apartment or house. A fundamental right of the VAT taxpayer is entitled to deduct VAT from expenses associated with your activity. Doubt, the calculation of the VAT costs associated with the maintenance of the apartment or home in which it operates.
the VAT Taxpayer is entitled to reduce the amount of tax the amount of tax assessed to the extent in which goods and services used for carrying out taxable transactions. The amount of input tax is not provided, and the sum of the tax amounts stipulated, in particular, invoices received by the taxpayer from the header:
- the purchase of goods and services
- implementation of all or part of the payment before the purchase of goods or provision of services.
it Follows from article 86 paragraphs 1 and 2 of the law on VAT.
the contents of the legal rules available on the website www.przepisy.gofin.pl.
due To the rules contained in the designated recipe for the realization of the right to deduct input tax requires the existence of communication between the adopted procurement of goods and services and ongoing activities is taxable. It is important to note that the relationship of the committed purchases with taxpayer’s activities may be direct (as, for example, in the case of acquisition of goods intended for resale), or intermediate. On the indirect communication of procurement activities of the taxpayer it is possible to speak to if they do not help directly to obtain the turnover, for example, by resale, but have an impact on the overall functioning of the whole enterprise.
in other words, the taxpayer conducts business activities in the apartment or house has the right to VAT deduction only of expenses related to the part of the apartment, which is economic activity that is subject to tax VAT. In this case, the taxpayer must document the expenses incurred in connection with the activities so that it was possible to separate costs, designed to meet the needs of the private from the costs associated with the business. These costs must be calculated on the basis of reliable partitioning key, for example, based on the indicator of the share of the surface occupied for business purposes total area of real estate.
This method of settlement of costs incurred is perceived by tax authorities, including through the Director of the Tax Chamber in Katowice (see personal interpretation of 17 December 2012 No. IBPP2/443-971/12/canon cdr). This interpretation was, however, released on the basis of need rules in respect of VAT, but the conclusions flowing out of it is still relevant. In the opinion of the tax authority, given the fact that the legislation on VAT does not specify the key by which to determine the amount of the input tax deductible, the choice of this topic has to do with the taxpayer. Thus he must allow to divide the total expenses for the part concerning the private sector and activities in the most accurate way. The authority stated that if the taxpayer specified by the distribution key of the costs based on the ratio of the surface area of allocated space, used for the needs of their economic activities total area of the apartment meets the conditions, it’s correct.
deduct VAT upon acquisition of the media
VAT Deduction based on the ratio, most often will be applied in the case of acquisition of media, i.e., communication services, electricity, heat, sanitation, sanitation.
If, for example, a counter of consumption of electricity installed in the apartment (house), which is near the ongoing economic activities the taxpayer performs their particular life needs, he needs to extract part of the energy used for own needs of the energy, used for activities. In the case when there is no possibility of installing separate electricity meters, it is necessary to apply a method of evaluation that will allow the separation of energy consumption and, consequently, determine the portion of VAT deductible.
it Should be recalled that the acquisition gives the media the right to deduct VAT, as a rule, in the period in which vendor will have some tax liability. In the case of sale media, tax liability arises at the time of invoicing (if invoice will be issued in a timely manner). Therefore, the buyer can deduct VAT in the calculation for the period in which the invoice was received, or in one of the following two periods.
repair Costs
a Taxpayer is entitled to deduct VAT from expenses associated with the repair of this part of the apartment or home in which it operates. Of course, it is possible under condition of existence of communication costs incurred from activities taxed with VAT. It is important to note that the purchase of materials and services for the overhaul shall apply only to that part of the premises in which it operates.
This view finds a confirmation in the interpretation of the Director of the Tax Chamber in Katowice of 16 September 2016, No. IBPP2/4512-448/16-2/BW. The actual state of the case showed that the taxpayer carries on business in one of the rooms (28 m2) of the apartment occupied on the basis of the lease agreement. In connection with the technical condition of the dwelling the taxpayer planned repair of premises used to conduct activities based on replacement of the entrance doors to the premises, applying the solution on the walls and ceiling, painting the walls and ceiling. Body performing acknowledged that the acts the taxpayer the right to deduct VAT on expenditure related to repairs of the premises used for business activity. Applies for the fact that the taxpayer purchased the materials and labor cost will be the documented accounts shown in the company completely connected with the sale subject to VAT.
Data in the invoice
the Amount of input tax is the sum of the tax amounts stipulated, in particular, invoices received by the taxpayer from the purchase of goods and services. As provided in article 106e of the law on VAT, the invoice must contain, in particular, the names or name of taxpayer and purchaser of goods and services, and their addresses.
specify that the invoice, which is next to the taxpayer, the data of the spouse does not waive its right to deduct a confirmed diagnosis it input tax. The deduction is, of course, possible, provided that the purchase was bond executed by the taxpayer’s actions opodatkowanymi.
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Example
the Taxpayer carries on business in the apartment. The surface intended for activities is 28% of its total area. On October 1, 2016. got the bill for the purchase of electricity for the net amount of 800 rubles, VAT 184 UAH.
assume that the Taxpayer amount is 51.50 rubles, i.e. 28% of the amount of VAT that the invoice (RUB 184 × 28%). The VAT deduction can be done in October or November or December 2016.
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legal Basis
Law dated 11.03.2004. on VAT (journal of laws from 2016. POS. 710 Rev.)
author: Margaret Smolnik
Tax Paper No. 88 (1338) from 2016-11-03
Wages – some aspects. Everything on the subject in the lesson on GOFIN.pl
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