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Forms of VAT settlement for taxi services
At the beginning of October 2020, JPK_V7 applies to each taxpayer, i.e. a new form of a single audit file. It differs from the regular SAF in that it does not include VAT-12. How, then, are those who provide taxi services settled as a flat rate with a 4% rate and should they send the JPK_V7 file?
Those who run a business in the provision of taxi services can settle accounts in two ways, if they do not benefit from the subjective exemption.
1. On general terms with a VAT rate of 8%
As can be seen from Annex 3, item 40 to the VAT Act, taxi services are subject to output tax, which is 8%. In PKWiU they are listed under item 49.32 also with the indication of such VAT rate. In art. 86 sec. 1 of the VAT Act, we read that the taxpayer has the right to reduce the amount of output tax by the amount of input tax "to the extent that goods and services are used to perform taxable activities [...]".
In case of deductible input tax, a taxpayer who buys passenger cars, fuel, diesel or gas (necessary for taxi services) has a limited right to deduct the VAT - up to 50% of the tax presented in the invoice. The rest that is not deductible is the tax expense that must be reported in column 13 of the FTE.
It is possible to deduct 100% of VAT on expenses when the passenger car was purchased solely for the purpose of business related to the provision of taxi services. To do this, it will be necessary to submit a VAT-26 to the office and to keep records of the vehicle mileage and the regulations of using the vehicle in the company.
2. Flat-rate VAT with a rate of 4%
If you are a VAT taxpayer and provide taxi services with a passenger car, you can use the second option, i.e. the flat-rate VAT in the amount of 4%. What is unique in this form is the inability to deduct input tax on purchases related to the conducted business. Here, the cost is the expenditure in the gross amount resulting from the invoice (booking in the col. 13 KPiR).
According to Art. 114 paragraph. 1 of the VAT Act: "A taxpayer providing passenger taxi services, excluding the rental of passenger cars with a driver (PKWiU 49.32.11.0), may choose to tax these services in the form of a lump sum at a 4% rate, after prior written notification to the head of the tax office by the end of the month preceding the period for which it will apply the flat-rate. '
If you want to pay in this way, you must submit a VAT-12 declaration by the 25th of a given month for the previous one.
Attention! After choosing one of the two forms discussed above, one needs to know that it cannot be changed earlier than after 12 months.
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