{"id":620,"date":"2025-05-21T15:36:32","date_gmt":"2025-05-21T15:36:32","guid":{"rendered":"https:\/\/wmaconnection.se\/?p=620"},"modified":"2025-05-21T15:41:38","modified_gmt":"2025-05-21T15:41:38","slug":"%f0%9f%8c%8d-hur-fungerar-moms-vid-internationell-handel","status":"publish","type":"post","link":"https:\/\/wmaconnection.se\/pl\/%f0%9f%8c%8d-hur-fungerar-moms-vid-internationell-handel\/","title":{"rendered":"Jak dzia\u0142a podatek VAT w handlu mi\u0119dzynarodowym?"},"content":{"rendered":"

Sprzeda\u017c lub zakup towar\u00f3w i us\u0142ug za granic\u0105 mo\u017ce by\u0107 \u015bwietn\u0105 okazj\u0105 dla Twojej firmy - ale wi\u0105\u017ce si\u0119 r\u00f3wnie\u017c z okre\u015blonymi zasadami dotycz\u0105cymi VAT (podatek od warto\u015bci dodanej)<\/strong>. W tej sekcji wyja\u015bniono zasady handlu mi\u0119dzynarodowego w UE i z krajami spoza UE.<\/p>

\ud83e\uddfe VAT w przypadku handlu na terenie UE<\/h3>

Sprzeda\u017c mi\u0119dzy przedsi\u0119biorstwami (B2B)<\/h4>

Je\u015bli sprzedajesz towary lub us\u0142ugi firmie zarejestrowanej jako podatnik VAT w innym kraju UE:<\/p>

  • Szwedzki podatek VAT nie jest doliczany.<\/strong><\/li>\n\n
  • Wystawiasz faktur\u0119 z tzw. odwrotne obci\u0105\u017cenie (odwrotne obci\u0105\u017cenie)<\/strong>.<\/li>\n\n
  • Na fakturze nale\u017cy poda\u0107 numer VAT klienta.<\/li>\n\n
  • Zg\u0142aszasz sprzeda\u017c w okresowa kompilacja<\/strong> do Szwedzkiej Agencji Podatkowej.<\/li><\/ul>

    Sprzeda\u017c osobom prywatnym (B2C)<\/h4>

    Dotyczy to specjalne zasady sprzeda\u017cy na odleg\u0142o\u015b\u0107<\/strong>. Je\u015bli Twoja sprzeda\u017c przekracza 10 000 EUR rocznie (do innych kraj\u00f3w UE), musisz zarejestrowa\u0107 si\u0119 jako podatnik VAT w tym kraju, lub skorzysta\u0107 z us\u0142ugi One Stop Shop (OSS)<\/strong>.<\/p>

    Zakupy z innych kraj\u00f3w UE<\/h3>

    Je\u015bli kupujesz towary od firmy zarejestrowanej jako podatnik VAT w innym kraju UE:<\/p>

    • Zg\u0142aszasz VAT nale\u017cny i naliczony w tym samym czasie<\/strong> (mechanizm odwrotnego \u0142adowania).<\/li>\n\n
    • Zakup musi pojawi\u0107 si\u0119 w Deklaracja VAT<\/strong> (pola 20 i 30).<\/li><\/ul>

      Handel z krajami spoza UE (import\/eksport)<\/h3>

      Eksport<\/h4>
      • Sprzedajesz bez VAT<\/strong> - eksport to Zwolniony z podatku VAT<\/strong>.<\/li>\n\n
      • Musisz by\u0107 w stanie udowodni\u0107, \u017ce towary opu\u015bci\u0142y UE (dokument wywozowy).<\/li>\n\n
      • Dotyczy zar\u00f3wno towar\u00f3w, jak i niekt\u00f3rych us\u0142ug.<\/li><\/ul>

        Import<\/h4>
        • W przypadku importu z kraju spoza UE p\u0142acisz import VAT<\/strong> do Szwedzkiej Agencji Podatkowej.<\/li>\n\n
        • Mo\u017cesz odliczy\u0107 go jako naliczony podatek VAT w deklaracji VAT (je\u015bli jeste\u015b zarejestrowany jako podatnik VAT).<\/li>\n\n
        • C\u0142a i VAT mog\u0105 by\u0107 obs\u0142ugiwane bezpo\u015brednio przez spedytora.<\/li><\/ul>

          Podsumowanie<\/h3>
          Rodzaj handlu<\/th>Mamo?<\/th>Wa\u017cne do rozwa\u017cenia<\/th><\/tr><\/thead>
          UE - B2B<\/td>Nie (odwrotne \u0142adowanie)<\/td>Numer VAT, raport<\/td><\/tr>
          UE - B2C<\/td>Tak, za po\u015brednictwem OSS lub lokalnie<\/td>Ponad 10 000 \u20ac = rejestracja<\/td><\/tr>
          Eksport (poza UE)<\/td>Nie (0 %)<\/td>Wymagany certyfikat eksportowy<\/td><\/tr>
          Import (spoza UE)<\/td>Tak (VAT od importu)<\/td>Do uj\u0119cia w deklaracji VAT<\/td><\/tr><\/tbody><\/table><\/figure>

          \ud83d\udcde Czy czujesz si\u0119 niepewnie?<\/strong> Mi\u0119dzynarodowy podatek VAT to z\u0142o\u017cony obszar - ale my w WMA Connection<\/strong> z przyjemno\u015bci\u0105 pomo\u017ce Ci w tym od samego pocz\u0105tku.<\/p>","protected":false},"excerpt":{"rendered":"

          Att s\u00e4lja eller k\u00f6pa varor och tj\u00e4nster utomlands kan vara en fantastisk m\u00f6jlighet f\u00f6r ditt f\u00f6retag \u2013 men det inneb\u00e4r […]<\/p>\n","protected":false},"author":73,"featured_media":624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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s\u00e4lja eller k\u00f6pa varor och tj\u00e4nster utomlands kan vara en fantastisk m\u00f6jlighet f\u00f6r ditt f\u00f6retag \u2013 men det inneb\u00e4r […]","_links":{"self":[{"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/posts\/620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/users\/73"}],"replies":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/comments?post=620"}],"version-history":[{"count":2,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/posts\/620\/revisions"}],"predecessor-version":[{"id":627,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/posts\/620\/revisions\/627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/media\/624"}],"wp:attachment":[{"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/media?parent=620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/categories?post=620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wmaconnection.se\/pl\/wp-json\/wp\/v2\/tags?post=620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}