- Tytuł:
-
Rozliczanie podatku VAT z zastosowaniem procedury MOSS
Settlement of VAT using MOSS procedure - Autorzy:
- Jaszczyński, Michał
- Powiązania:
- https://bibliotekanauki.pl/articles/447119.pdf
- Data publikacji:
- 2015
- Wydawca:
- Mazowiecka Uczelnia Publiczna w Płocku
- Tematy:
-
VAT
settlement
MOSS procedure
supplier
customer
registration
supply of services
telecommunication
broadcasting services
electronic services
country of consumption
EU - Opis:
- Significant changes in VAT provisions were introduced to Polish law on 1 January 2015. Mentioned changes concern the supply of telecommunication, broadcasting and electronic services for entities (other than VAT taxpayers) from EU country, other than Poland. According to above, the company supplying mentioned services is obliged to settle VAT in all countries in which customers are located. In order to simplify VAT settlement, the Polish taxpayers can use the special, optional procedure MOSS (Mini One Stop Shop), which allows to submit one VAT return and to make the payment of VAT. Tax is afterwards passed on from Polish tax authorities to the country of consumption of mentioned services. Using MOSS procedure the Polish taxpayer is not obliged to register for VAT in the country of consumption.
- Źródło:
-
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne; 2015, 2(22); 271-276
1644-888X - Pojawia się w:
- Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł