Dokumentowanie WDT od 2020 roku

Począwszy od 2020 r. wejdą w życie przepisy rozporządzenia wykonawczego Rady (UE) nr 282/2011 z dnia 15 marca 2011 r., ustanawiającego środki wykonawcze do dyrektywy 2006/112/WE w sprawie wspólnego systemu podatku od wartości dodanej. Zmiany niewątpliwe utrudnią dokumentowanie transakcji dla potrzeb zastosowania stawki VAT 0% przy wewnątrzwspólnotowej dostawie towarów (WDT), jednocześnie ujednolicając je w ramach całej Unii Europejskiej.

Transport organizuje sprzedawca

W przypadku gdy transport zorganizuje sprzedawca, również wykorzystując w tym celu podmiot trzeci, sprzedawca będzie musiał posiadać co najmniej dwa niebędące ze sobą sprzeczne dowody wydane przez dwa niezależne od siebie podmioty.

Do celów udokumentowania dostawy w ramach WDT i zastosowania stawki VAT 0% akceptowane będą dokumenty, stanowiące dowód wysyłki lub transportu:

  1. dokumenty odnoszące się do wysyłki lub transportu towarów, takie jak podpisany list przewozowy CMR, konosament, faktura za towarowy przewóz lotniczy lub faktura od przewoźnika towarów;
  2. następujące dokumenty:
  • polisa ubezpieczeniowa w odniesieniu do wysyłki lub transportu towarów lub dokumenty bankowe potwierdzające zapłatę za wysyłkę lub transport towarów;
  • dokumenty urzędowe wydane przez organ władzy publicznej, na przykład notariusza, potwierdzające przybycie towarów do państwa członkowskiego przeznaczenia;
  • poświadczenie odbioru wystawione przez prowadzącego magazyn (tj. podmiot inny niż sprzedawca lub nabywca) w państwie członkowskim przeznaczenia, potwierdzające składowanie towarów w tym państwie członkowskim

Uwaga – chodzi o komplet:

  • co najmniej dwóch niebędących ze sobą w sprzeczności dowodów, o których mowa w lit. a), które zostały wydane przez dwie różne strony, które są niezależne od siebie nawzajem, od sprzedawcy i od nabywcy,  albo
  • jakichkolwiek pojedynczych dowodów, o których mowa w lit. a), wraz z jakimikolwiek pojedynczymi niebędącymi ze sobą w sprzeczności dowodami, o których mowa w lit. b), potwierdzających wysyłkę lub transport, które zostały wydane przez dwie różne strony, które są niezależne od siebie nawzajem, od sprzedawcy i od nabywcy.

Proszę również pamiętać, że dla opodatkowania WDT stawką 0%  konieczne będzie posiadanie aktywnego numeru VAT-UE przez nabywcę i wykazanie dostawy w informacji VAT-UE przez dostawcę.

 

Transport organizuje nabywca

W przypadku transportu nabywcy lub przez nabywcę organizowanego, oprócz posiadania, takich dowodów, do jakich zebrania obowiązany jest sprzedawca, który sam organizuje transport, sprzedawca będzie musiał otrzymać od nabywcy pisemne oświadczenie potwierdzające, że towary zostały wysłane lub przetransportowane wraz ze wskazaniem państwa członkowskiego przeznaczenia towarów.

Oświadczenie powinno zawierać:

– datę wystawienia,

– nazwę lub imię i nazwisko oraz adres nabywcy; ilość i rodzaj towarów,

– datę i miejsce przybycia towarów,

– w przypadku dostawy środków transportu; numer identyfikacyjny środków transportu,

– identyfikację osoby przyjmującej towary na rzecz nabywcy.

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  169. Qualität hat ihren Preis, über drei Ecken erfahren haben.
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    die viele teure Uhren charakterisiert, zu dem solchen Schluss verführt.

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  194. Diese Weihnachtsbaumland Nordmanntanne ist bereits
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    Gerne wird dieser Baum als Geschenk für
    die Großeltern oder als platzsparende Weihnachtsdeko für die
    Studenten-WG oder den Flur eingesetzt. Die Nordmanntanne ist 100-120 cm groß und kann zusätzlich auf einen Tisch, Hocker
    oder die Anrichte gestellt werden. Im Weihnachtsbaumland
    Sauerland wachsen unsere Tannenbäume im Betrieb von Familie Mütherich
    auf. Der Grundstein für einen Premium Weihnachtsbaum wird die Aussaat
    in den eigenen Gewächshäusern der Baumschule gelegt.
    Anders wie bei anderen Erzeugern verbringen die Tannen von der Saat über das Auspflanzen auf dem Feld bis zum Verkauf ihre Zeit in der Baumschule
    Mütherich. Über 40 Jahre Erfahrung in der Aufzucht
    von Christbäumen und Forstpflanzen spiegelt sich in der hohen Qualität wohlbehalten und Frische
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  198. Jahre der Vorbereitung für manche Stunden der Besinnlichkeit.
    Per annum brennt der Weihnachtsbaum – leider auch
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    die Weihnachtszeit im Topf verbringen. Wer einen Garten besitzt, kann so einen Weihnachtsbaum im Topf kaufen und sich auch den Rest des Jahres um sein Wohlergehen kümmern. Danach
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    Nicht bei jeder Baumschule findet ihr ein solches Angebot, deswegen solltet ihr vorm Besuch anrufen und nach Weihnachtsbäumen im Topf fragen.

  199. Holzfenstern wird pauschal eine sehr gute Wärmedämmung
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    Grundsätzlich stimmt dies natürlich auch.
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    neuer Materialien auch Fensterrahmen aus anderen Materialien sehr gute Werte was Wärmedämmung und Sicherheit aufweisen. Was Wärmedämmung sind Weichhölzer, dazu zählen insbesondere die Nadelhölzer,
    die bessere Wahl. Der Grund liegt auf der Hand: Harthölzer wachsen im Schneckentempo, sind daher sehr dicht und weisen kleine Zellen auf.

    Denn sie haben bessere Dämmwerte als die Harthölzer.
    Die Weichhölzer hingegen wachsen schneller, sind leichter und zeichnen sich
    durch eine gröbere Zellstruktur aus. In dieser
    Zellstruktur miteinander warm werden Luft gespeichert, die für den Dämmeffekt verantwortlich ist.
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    sind, bieten sie einen höheren Schutz gegen Einbrüche.

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  201. Jahre der Vorbereitung für schon so einige Stunden der Besinnlichkeit.
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