Procedura VAT-REFUND pozwala na odzyskanie VAT zapłaconego w innych państwach UE. Jednak jak zawsze, może wzbudzać wśród przedsiębiorców bardzo wiele pytań, w szczególności tych, którzy mają z procedurą do czynienia po raz pierwszy. Jak to przekłada się na przychody firmy? Czy otrzymany zwrot VAT stanowi przychód firmy, czy też nie? Sprawdzamy!
VAT-REF a podatek dochodowy
Jak dokładnie wyglądają formalności związane z VAT-REF? Po dokonaniu zakupy w kraju Unii Europejskiej, w którym nie mamy prawa do odliczenia VAT, naliczony podatek możemy zaliczyć do kosztów uzyskania przychodów. W związku z tym, gdy dokonamy zakupu nieodliczony VAT będzie stanowił dla firmy koszt, z kolei, gdy uzyskamy zwrot VAT-REF, to mamy do czynienia z przychodem w firmie.
Dlatego też konieczne jest jego ujęcie w ewidencji przychodów. W tym miejscu warto także zauważyć, że w kosztach można uwzględnić też inne opłaty, które wynikają z otrzymania zwrotu. Zastanawiasz się, o czym mowa? Tak naprawdę do kosztów możemy włączyć dodatkowe opłaty, a wśród nich mogą to być prowizje bankowe za przewalutowanie. Jednak to nie wszystko, ponieważ w kosztach można też uwzględnić różnice kursowe.
VAT-REF – jak go zaksięgować?
Odzyskany VAT należy zaksięgować jako przychód w dacie otrzymania przelewu. To jednak nie wszystko, warto w tym miejscu wspomnieć, że ująć należy kwotę wynikającą z decyzji. Co więcej, wartość przychodu wykazaną w decyzji w walucie obcej należy przeliczyć na złotówki według Europejskiego Banku Centralnego lub Narodowego banku Polskiego z ostatniego dnia roboczego poprzedzającego dzień, w którym środki wpłynęły na konto bankowe.
Co ważne, to przedsiębiorcy decydują, z którego banku zaczerpną kurs walutowy. Jednak, gdy zostanie wykonane już pierwsze przeliczenie, warto korzystać z kursów raz wybranego banku, ponieważ ciągła zmiana może wzbudzić wątpliwości organów skarbowych, a jak wiadomo, z nimi lepiej nie zadzierać, jeśli chcemy uniknąć nieprzyjemności i tłumaczenia się.
Może Cię zainteresować Nasz artykuł:
Podatek od wartości dodanej procedury zwrotu.
Bezgotówkowa płatność na stacjach paliw a zwrot podatku VAT.
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