BOX 1 Mali VAT in 2016. 1) taxpayers whose value of gross sales in 2015. Does not exceed 5 092 000 zł, and 2) Taxpayers conducting business brokerage, investment fund managers, who are agents, contractors or other persons providing services of a similar nature (excluding commission) if the amount of commission or other form of remuneration for services performed in 2015. does not exceed 191 000 zł. EXAMPLE 1 Activity The value of sales of the taxpayer conducting development activities in 2015. Amounted to 4 506 287 zł. In 2016. The taxpayer has the status of a small taxpayer.
EXAMPLE 2 Continuity taxpayer value of sales in 2015. Amounted to 5 075 284 zł, which is more than the limit applicable for 2015. (Ie. 5 015 000 zł). Nevertheless, in 2016. Taxpayer is still a small taxpayer, as applicable for 2016. Limit is 5 092 000 zł, which is more than 5 075 284 zł.
2. CASH biggest advantage of the status of a small taxpayer is on the ground of the possibility of the so-called VAT. cash basis. The essence of this method is, as you can see, different way of formation of the tax obligation. While it is usually the time of chargeability of tax is in principle the consequence of making the supply of goods or services, whereas in the case of cash basis tax liability arises: 1) the date of receipt of all or part of the payment – in the case of making a supply of goods or services in the taxable person registered for VAT active (art. 21 paragraph. 1 point 1 of the VAT Act), see also: you c Lanjutkan membaca “1) taxpayers whose value of gross sales in 2015.”