Podatek od sprzedaży detalicznej

1 sierpnia 2016 r. została opublikowana Ustawa z dnia 6 lipca 2016r.  o podatku od sprzedaży detalicznej, która wprowadza kolejny podatek dla przedsiębiorców, tym razem dla tych, którzy przekroczą w danym miesiącu 17 mln zł przychodów ze sprzedaży detalicznej.
Podstawą opodatkowania podatkiem jest nadwyżka przychodów ze sprzedaży detalicznej ponad kwotę 17.000.000 zł. Do podstawy wlicza się otrzymane zaliczki, zadatki, przedpłaty oraz spłaty rat.  Przychód ten nie obejmuje należnego podatku od towarów i usług oraz jest pomniejszany o kwoty wypłacone z tytułu zwrotu towarów.
Podatnik zobowiązany jest do składania miesięcznej deklaracji podatkowej PSD-1, do 25. dnia miesiąca następującego po miesiącu, którego podatek dotyczy. Sprzedawcy detaliczni, których miesięczny przychód ze sprzedaży detalicznej nie przekracza kwoty 17.000.000 zł, nie będą musieli składać deklaracji podatkowej o wysokości podatku.
Podatek od sprzedaży detalicznej jest podatkiem progresywnym zależnym od wysokości osiągniętych przychodów ze sprzedaży detalicznej. Istotne są dwie wartości 17 mln zł i 170 mln zł. Stawki podatku wynoszą:

  • 0,8% podstawy opodatkowania – w części, w jakiej podstawa opodatkowania przekracza kwotę 17.000.000 zł i nie przekracza kwoty 170.000.000 zł;
  • 1,4% nadwyżki podstawy opodatkowania ponad kwotę 170.000.000 zł – w części, w jakiej podstawa opodatkowania przekracza kwotę 170.000.000 zł.

Podatkowi od sprzedaży detalicznej nie podlega m.in. sprzedaż energii elektrycznej, wody dostarczanej przez przedsiębiorstwa wodociągowo-kanalizacyjne, gazu ziemnego, olejów przeznaczonych do celów opalowych, leków, środków spożywczych specjalnego przeznaczenia żywieniowego oraz wyrobów medycznych, refundowanych lub finansowanych w całości lub w części ze środków publicznych.
Póki co nowego podatku unikną także sklepy internetowe, niezależnie od wysokości osiąganych przychodów.
Ustawa wchodzi w życie z dniem 1 września 2016 r., zatem pierwsze deklaracje PSD-1 przedsiębiorcy będą musieli złożyć do 25 października.

Joanna Pawełkowska

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