{"id":3841,"date":"2019-05-31T10:21:02","date_gmt":"2019-05-31T09:21:02","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=3841"},"modified":"2024-01-08T15:07:42","modified_gmt":"2024-01-08T14:07:42","slug":"getsix-od-1-maja-2019-obowiazuje-nowa-matryca-stawek-vat-na-kasy-fiskalne","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/getsix-od-1-maja-2019-obowiazuje-nowa-matryca-stawek-vat-na-kasy-fiskalne\/","title":{"rendered":"getsix | Od 1 maja 2019 obowi\u0105zuje nowa matryca stawek VAT na kasy fiskalne"},"content":{"rendered":"

Dnia 1 maja 2019 r. wesz\u0142a w \u017cycie ustawa z dnia 15 marca 2019r. o zmianie ustawy o podatku od towar\u00f3w i us\u0142ug oraz ustawy – Prawo o miarach (Dz. U. z 2019 r. poz. 675), czyli tzw. ustawa o kasach online<\/strong>. Urz\u0105dzenia nowej generacji, przesy\u0142aj\u0105 dane do Centralnego Repozytorium Kas<\/strong>.<\/p>\n

Dnia 1 maja 2019 r. wesz\u0142o w \u017cycie rozporz\u0105dzenie Ministra Finans\u00f3w z dnia 29 kwietnia 2019 r. w sprawie kas rejestruj\u0105cych<\/strong> (Dz. U. z 2019 r. poz. 816). Przynios\u0142o ono wiele nowo\u015bci. Jedn\u0105 z nich jest nowa matryca stawek VAT<\/strong> programowanych w kasach fiskalnych<\/strong>.<\/p>\n

Stawki VAT w kasach fiskalnych od 1 maja 2019 r.<\/h3>\n

Wytyczne dotycz\u0105ce przypisywania stawek VAT do okre\u015blonych liter znajduj\u0105 si\u0119 w \u00a7 6.1. punkt 5 rozporz\u0105dzenia:<\/p>\n

6.<\/strong> 1. Podatnicy, prowadz\u0105c ewidencj\u0119: (…)<\/em><\/p>\n

5) przypisuj\u0105 oznaczenia literowe od \u201eA\u201d do \u201eG\u201d<\/strong> do stawek podatku lub zwolnienia od podatku, przypisanych do nazw towar\u00f3w i us\u0142ug, w nast\u0119puj\u0105cy spos\u00f3b:<\/em><\/p>\n

a) literze \u201eA\u201d<\/strong> – jest przypisana stawka podstawowa podatku w wysoko\u015bci 22% albo 23%,<\/em><\/p>\n

b) literze \u201eB\u201d<\/strong> – jest przypisana stawka obni\u017cona podatku w wysoko\u015bci 7% albo 8%,<\/em><\/p>\n

c) literze \u201eC\u201d<\/strong> – jest przypisana stawka obni\u017cona podatku w wysoko\u015bci 5%,<\/em><\/p>\n

d) literze \u201eD\u201d<\/strong> – jest przypisana stawka obni\u017cona podatku w wysoko\u015bci 0%,<\/em><\/p>\n

e) literze \u201eE\u201d<\/strong> – jest przypisane zwolnienie od podatku,<\/em><\/p>\n

f) literze \u201eF\u201d i \u201eG\u201d<\/strong> – s\u0105 przypisane pozosta\u0142e stawki podatku, w tym warto\u015b\u0107 0% (zero techniczne) w przypadku sprzeda\u017cy opodatkowanej, o kt\u00f3rej mowa w art. 119 ust. 1 lub art. 120 ust. 4 ustawy;<\/em><\/p><\/blockquote>\n

\u00a7 59 Rozporz\u0105dzenia stanowi:<\/p>\n

59. Podatnik u\u017cywaj\u0105cy kasy na dzie\u0144 wej\u015bcia w \u017cycie niniejszego rozporz\u0105dzenia mo\u017ce stosowa\u0107 do dnia 31 lipca 2019 r. dotychczas stosowane oznaczenia literowe od \u201eA\u201d do \u201eG\u201d do stawek podatku lub zwolnienia od podatku przypisane do nazw towar\u00f3w i us\u0142ug.<\/em><\/p><\/blockquote>\n

Wynika z tego, \u017ce kasy fiskalne<\/strong>, kt\u00f3re zosta\u0142y zarejestrowane przed wej\u015bciem w \u017cycie nowych przepis\u00f3w, czyli przed 1 maja 2019 r., wymagaj\u0105 zmiany matrycy stawek VAT<\/strong>. W\u0142a\u015bciciele urz\u0105dze\u0144 maj\u0105 na to czas do 31 lipca 2019 r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dnia 1 maja 2019 r. wesz\u0142a w \u017cycie ustawa z dnia 15 marca 2019r. o zmianie ustawy o podatku od towar\u00f3w i us\u0142ug oraz ustawy \u2013 Prawo o miarach…<\/p>\n

<\/div> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":3,"featured_media":3842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[251],"tags":[439,804,551,297,552,557,556],"class_list":["post-3841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artykul","tag-2019-pl","tag-audyt","tag-kasy-fiskalne","tag-konsulting","tag-podatki","tag-poland-pl","tag-poland-accounting-pl"],"acf":[],"yoast_head":"\n1.05 2019 - nowa matryca stawek VAT na kasy fiskalne<\/title>\n<meta name=\"description\" content=\"Dnia 1 maja 2019 r. wesz\u0142a w \u017cycie ustawa z dnia 15 marca 2019r. o zmianie ustawy o podatku od towar\u00f3w i us\u0142ug oraz ustawy \u2013 Prawo o...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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