{"id":9109,"date":"2022-03-21T07:59:40","date_gmt":"2022-03-21T06:59:40","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=9109"},"modified":"2023-01-05T14:14:08","modified_gmt":"2023-01-05T13:14:08","slug":"procedura-szczegolna-import-towarow-spoza-ue-import-one-stop-shop","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/procedura-szczegolna-import-towarow-spoza-ue-import-one-stop-shop\/","title":{"rendered":"Procedura szczeg\u00f3lna \u2013 Import towar\u00f3w spoza UE (Import One Stop Shop)"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-7323 global-commitment-globe img-fluid\" style=\"margin-bottom: 50px;\" src=\"https:\/\/hlb-poland.global\/wp-content\/uploads\/2022\/03\/special-procedure-import-of-goods-from-outside-the-eu-import-one-stop-shop-1116-PL.jpg\" alt=\"Procedura szczeg\u00f3lna \u2013 Import towar\u00f3w spoza UE (Import One Stop Shop)\" \/><\/p>\n<p>Od 1 lipca 2021 obowi\u0105zywa\u0107 zacz\u0119\u0142a specjalna procedura Import OSS (IOSS). Odnosi si\u0119 ona do sprzeda\u017cy na odleg\u0142o\u015b\u0107 towar\u00f3w importowanych, pochodz\u0105cych spoza Unii Europejskiej, kt\u00f3rych \u0142\u0105czna warto\u015b\u0107 w przesy\u0142ce nie przekracza 150 EUR i kt\u00f3re nie podlegaj\u0105 podatkom akcyzowym.<\/p>\n<p>Obj\u0119cie systemem IOSS sprzeda\u017cy towar\u00f3w importowanych z kraj\u00f3w trzecich b\u0119dzie wymaga\u0142o elektronicznej rejestracji dla cel\u00f3w podatku VAT oraz deklarowania i p\u0142acenia nale\u017cnego podatku VAT w ramach jednej elektronicznej miesi\u0119cznej deklaracji w jednym pa\u0144stwie cz\u0142onkowskim, b\u0119d\u0105cym \u201epa\u0144stwem identyfikacji\u201d.<\/p>\n<p>Terminem \u201epa\u0144stwo cz\u0142onkowskie konsumpcji\u201d nazywany jest kraj docelowy, do kt\u00f3rego trafi przesy\u0142ka.<\/p>\n<p>Te firmy, kt\u00f3re nie posiadaj\u0105 sta\u0142ej siedziby w jednym z kraj\u00f3w Wsp\u00f3lnoty, stosuj\u0105ce procedur\u0119 uproszczon\u0105, mog\u0105 skorzysta\u0107 z us\u0142ug tzw. po\u015brednika, kt\u00f3ry b\u0119dzie odpowiedzialny za sk\u0142adanie w ich imieniu deklaracji VAT-IOSS, uzyskanie numeru podatkowego, a tak\u017ce spe\u0142nianie wszystkich obowi\u0105zk\u00f3w spoczywaj\u0105cych na podatniku.<\/p>\n<hr \/>\n<h2>Zap\u0142ata VAT e-commerce a procedura VAT IOSS<\/h2>\n<p>Przedsi\u0119biorcy, kt\u00f3rzy dokonali rejestracji do procedury importowej i prowadz\u0105 sprzeda\u017c na odleg\u0142o\u015b\u0107 towar\u00f3w importowanych, maj\u0105 obowi\u0105zek pobra\u0107 podatek VAT od nabywc\u00f3w i rozliczy\u0107 si\u0119 z tego tytu\u0142u z urz\u0119dem skarbowym. Podatnik korzystaj\u0105cy z procedury VAT IOSS ma obowi\u0105zek comiesi\u0119cznej wysy\u0142ki deklaracji VII-DO. Deklaracj\u0119 VII-DO sk\u0142ada si\u0119 wy\u0142\u0105cznie elektronicznie, do ko\u0144ca miesi\u0105ca za miesi\u0105c poprzedni. Je\u017celi w danym miesi\u0105cu nie mia\u0142a miejsca sprzeda\u017c, podatnik powinien wys\u0142a\u0107 tzw. zerow\u0105 deklaracj\u0119<\/p>\n<p>Podobnie jak w przypadku OSS, p\u0142atno\u015b\u0107 nale\u017cnego podatku VAT powinna zosta\u0107 wykonana do ko\u0144ca miesi\u0105ca nast\u0119puj\u0105cego po zako\u0144czeniu okresu, kt\u00f3rego dotyczy dana deklaracja.<\/p>\n<hr \/>\n<p>Je\u015bli maj\u0105 Pa\u0144stwo dodatkowe pytania prosimy skontaktowa\u0107 si\u0119 z osob\u0105 odpowiedzialn\u0105 za kontakt biznesowy z Pa\u0144stwem lub wys\u0142a\u0107 zapytanie poprzez formularz na stronie <strong>getsix\u00ae<\/strong>.<\/p>\n<p><u><a href=\"https:\/\/hlb-poland.global\/pl\/kontakt\/\">Skontaktuj si\u0119 z nami \u00bb<\/a><\/u><\/p>\n<p style=\"text-align: center;\">***<\/p>\n<div style=\"padding: 10px; margin-bottom: 20px; background-color: #f1f2f5; color: #7d7d7d; text-align: justify;\"><em>Niniejsza publikacja ma charakter niewi\u0105\u017c\u0105cej informacji i s\u0142u\u017cy og\u00f3lnym celom informacyjnym. Przedstawione informacje nie stanowi\u0105 doradztwa prawnego, podatkowego ani w zakresie zarz\u0105dzania, jak r\u00f3wnie\u017c nie zast\u0119puj\u0105 indywidualnego doradztwa. Przy opracowaniu niniejszej publikacji do\u0142o\u017cono nale\u017cytej staranno\u015bci, jednak bez przej\u0119cia odpowiedzialno\u015bci za prawid\u0142owo\u015b\u0107, aktualno\u015b\u0107 i kompletno\u015b\u0107 prezentowanych informacji. Tre\u015bci w niej zawarte nie stanowi\u0105 samodzielnej podstawy do dzia\u0142ania i nie mog\u0105 zast\u0105pi\u0107 konkretnego doradztwa w indywidualnej sprawie. Odpowiedzialno\u015b\u0107 autor\u00f3w lub\u202fgetsix\u00ae jest wy\u0142\u0105czona. W razie potrzeby uzyskania wi\u0105\u017c\u0105cej opinii prosimy o bezpo\u015bredni kontakt z nami. Tre\u015b\u0107 niniejszej publikacji stanowi w\u0142asno\u015b\u0107 intelektualn\u0105\u202fgetsix\u00ae\u202flub firm partnerskich i podlega ochronie z tytu\u0142u praw autorskich. Osoby korzystaj\u0105ce z tych informacji mog\u0105 pobiera\u0107, drukowa\u0107 i kopiowa\u0107 tre\u015b\u0107 publikacji wy\u0142\u0105cznie na w\u0142asne potrzeby.<\/em><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Od 1 lipca 2021 obowi\u0105zywa\u0107 zacz\u0119\u0142a specjalna procedura Import OSS (IOSS). Odnosi si\u0119 ona do sprzeda\u017cy na odleg\u0142o\u015b\u0107 towar\u00f3w importowanych, pochodz\u0105cych spoza Unii Europejskiej&#8230;<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/procedura-szczegolna-import-towarow-spoza-ue-import-one-stop-shop\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":3,"featured_media":9110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1218,1249,1050,782,1306,787,1307,1220],"class_list":["post-9109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-doradztwo-vat","tag-ksiegowosc-e-commerce","tag-oss-pl","tag-rejestracja-vat","tag-sprzedawcy-amazon","tag-sprzedawcy-internetowi","tag-vat-eu-pl","tag-zgodnosc-z-przepisami-podatkowymi-tax-compliance"],"acf":[],"yoast_head":"<!-- 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