W publikacji omówiono sposób opodatkowania oraz zakres zwolnień usług finansowych i ubezpieczeniowych z punktu widzenia podatku od towarów i usług. Szczególną uwagę zwrócono na problematykę świadczeń pomocniczych w stosunku do usług finansowych i ubezpieczeniowych w kontekście zmian ustawy o VAT, które weszły w życie 1.07.2017 r. Ponadto zaprezentowano odliczanie podatku naliczonego w sektorze finansowym, a także ujęto skutki wykonywania czynności finansowych przez podatników spoza tej branży.

W opracowaniu przedstawiono m.in.:

świadczenia objęte zwolnieniami z podatku,

czynności pomocnicze do usług finansowych i ubezpieczeniowych, które nie będą mogły korzystać ze zwolnień po 1.07.2017 r.,

sposób dokumentowania usług finansowych i ubezpieczeniowych, w tym wystawiania faktur,

rozliczanie importu usług finansowych,

ocenę, kiedy udzielanie pożyczki albo zbywanie papierów wartościowych mieści się w zakresie działalności gospodarczej danego przedsiębiorcy,

podstawę opodatkowania w szczególnych przypadkach, m.in. wymiany walut i sprzedaży papierów wartościowych,

przypadki, w których zwolnione z VAT usługi finansowe dają prawo do odliczenia podatku naliczonego,

kalkulację obliczenia wskaźnika proporcji, w tym również gdy usługi finansowe są dla podatnika czynnościami o charakterze pomocniczym,

skutki zbywania akcji/udziałów, w szczególności przez spółki holdingowe.

Książka jest wynikiem analizy problemów, z którymi spotykają się autorzy w pracy zawodowej, oraz kwestii budzących spory w orzecznictwie i interpretacjach organów podatkowych. Oprócz omówienia właściwych przepisów ustawy o podatku od towarów i usług odwołano się również do prawa unijnego oraz orzecznictwa Trybunału Sprawiedliwości. Praktyczny wymiar publikacji podkreślają liczne przykłady.

Adresaci:

Publikacja przeznaczona jest dla księgowych i dyrektorów finansowych. Będzie pomocnym źródłem wiedzy dla doradców podatkowych oraz przedsiębiorców realizujących czynności finansowe i ubezpieczeniowe.

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