Aktualności2011-09-16, 12:45komentarze (4) A A A

NIP ciągle obowiązkowy także dla osób bez firmy!

Można bowiem płacić podatek VAT także wtedy, gdy pracujemy tylko na etacie i nie mamy własnej firmy - zwraca uwagę Agata Szymborska-Sutton.

Nie masz firmy, ale wynajmujesz kilka mieszkań na cele komercyjne i osiągasz dzięki temu duży przychód? W dalszym ciągu musisz używać numeru NIP, choć teoretycznie obowiązuje on obecnie tylko prowadzących działalność.

Od września osoby, które nie prowadzą działalności gospodarczej, nie muszą się już posługiwać numerem NIP, jeśli został im nadany numer PESEL. Numer Identyfikacji Podatkowej obowiązuje za to wszystkich przedsiębiorców, niezależnie od tego, czy prowadzą biznes jako osoba fizyczna czy prawna. Okazuje się jednak, że numerem NIP w dalszym ciągu będą musiały posługiwać się niektóre osoby, które formalnie nie mają zarejestrowanej żadnej działalności gospodarczej.

VAT mogą płacić także etatowcy
Znowelizowana właśnie ustawa o zasadach ewidencji i identyfikacji podatników i płatników mówi: numer NIP nie dotyczy już osób fizycznych objętych numerem PESEL, nieprowadzących działalności gospodarczej lub niebędących zarejestrowanymi podatnikami podatku od towarów i usług. Można bowiem płacić podatek VAT także wtedy, gdy pracujemy tylko na etacie i nie mamy własnej firmy. A w efekcie ciągle musimy posługiwać się numerem NIP, choć nie jesteśmy przedsiębiorcami.

Ważny jest cel wynajmu
W takiej sytuacji są na przykład osoby, które wynajmują mieszkania firmom i osiągają z tego tytułu wysoki przychód. Z ustawy o VAT wynika bowiem, że jeśli osoba prywatna wynajmuje nieruchomość na cele komercyjne i w ciągu roku przychód z umowy najmu przekroczy 150 tys. zł (kwota przedmiotowego zwolnienia z VAT w 2011 r.), musi zarejestrować się jako podatnik VAT.  Nawet wtedy, gdy ów najem nie jest związany z działalnością gospodarczą. Należy jednak podkreślić, że nie dotyczy to sytuacji, gdy osoba prywatna wynajmuje nieruchomość na cele mieszkaniowe.

Sprzedaż w sposób częstotliwy
- W podobnej sytuacji będą także osoby prywatne, które sprzedają nieruchomości w sposób częstotliwy, kupione tylko z myślą o tym, że za jakiś czas zostaną odsprzedane – mówi Magdalena Flis, doradca podatkowy Tax Care. – Załóżmy, że ktoś nie jest przedsiębiorcą, ale na przykład kupuje ziemię rolną, odrolnia ją, dzieli na mniejsze działki, doprowadza do nich media i następnie je sprzedaje. Taka osoba musi zarejestrować się jako podatnik VAT, jeśli przychód z takiej sprzedaży przekroczy w ciągu roku 150 tys. złotych.

Agata Szymborska-Sutton,
Tax Care

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