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Kolejny krok w walce z mafią paliwową

Już dzisiaj wchodzi w życie tzw. pakiet przewozowy, nakładający na przewoźników obowiązek cyfrowej rejestracji przewozu paliw płynnych, ale także alkoholu skażonego i suszu tytoniowego.

Według ustawy monitorowanie przewozu tych towarów ma umożliwić rejestr zgłoszeń prowadzonych w systemie teleinformatycznym przez szefa Krajowej Administracji Skarbowej (jednocześnie wiceministra finansów).

Kontrolę przewozów tych towarów mają prowadzić funkcjonariusze Służby Celno-Skarbowej, a także funkcjonariusze policji, Straży Granicznej i inspektorzy Inspekcji Transportu Drogowego.

Jeżeli podmiot wysyłający wspomniane towary nie dokonana rejestracji albo też towar nie będzie odpowiadał danym podanym w zgłoszeniu, będzie można nałożyć na niego karę pieniężną w wysokości 46% jego wartości netto, jednak nie mniejszej niż 20 tys. zł.

Zaproponowane rozwiązanie ma przede wszystkim ograniczyć lukę w podatku VAT związaną z przewożeniem towarów akcyzowych bez dokumentacji, w mniejszym stopniu obrót tymi dokumentami bez towarów.

Według szacunków resortu finansów wprowadzane właśnie rozwiązania związane z rejestracją przewozu paliw płynnych, alkoholu skażonego i suszu tytoniowego, mają przynieść dodatkowe wpływy budżetowe w wysokości przynajmniej 1,4 mld zł w latach 2017-2018.

Przypomnijmy tylko, że z dniem 1 sierpnia poprzedniego roku wejście w życie tzw. pakietu paliwowego, czyli zmian w ustawach podatkowych o VAT i akcyzie, a także zmian w ustawie prawo energetyczne, już uderzyło w interesy mafii paliwowej.

Zmiany w prawie energetycznym dotyczyły głównie dwóch kwestii: definicji paliw płynnych i koncesjonowania na wwóz paliwa z zagranicy.

Ustawa wprowadziła zasadę, że jednolitą definicję paliw płynnych ustali minister energii, co uniemożliwi handlowanie komponentami, (które nie podlegają opodatkowaniu), które tak naprawdę są często już paliwami ciekłymi.

Ponadto na wwóz paliwa z zagranicy i jego przeładunek konieczna jest koncesja wydawana przez Urząd Regulacji Energetyki, co z kolei uniemożliwia tzw. blendowanie, czyli mieszanie różnych komponentów i sprzedawanie ich, jako pełnowartościowego paliwa.

Wprowadzone zmiany w przepisach podatkowych zmuszają firmy prowadzące tego rodzaju działalność do powiązania obrotu paliwami z zagranicą z miejscem działalności gospodarczej w kraju.

A więc nabywanie paliw z państw UE z wykorzystywaniem usług zarejestrowanego odbiorcy lub składu podatkowego, jest możliwe tylko przez podmiot, który posiada koncesję na obrót paliwami z zagranicą, siedzibę lub zarejestrowany oddział w kraju, a nabycie jest dokonywane w ramach działalności gospodarczej prowadzonej w kraju.

Wszystkie te zmiany zarówno w ustawach podatkowych jak i ustawie prawo energetyczne przyniosą dodatkowe wpływy budżetowe szacowane ostrożnie na kwotę 2,5 mld zł rocznie, choć wpływy szarej strefy w obrocie paliwami są określane aż kwotę 10 mld zł rocznie.

Wprowadzenie nowych przepisów w obrocie paliwami z zagranicą oprócz dodatkowych pokaźnych wpływów podatkowych, przynosi także poprawę funkcjonowania całego rynku paliwowego, ponieważ poważnie ogranicza obrót paliwami, od którego nie odprowadzono VAT i akcyzy albo odprowadzono je tylko częściowo.

Tak naprawdę, bowiem jeżeli w obrocie znajduje się paliwo, od którego nie odprowadzono podatku VAT i akcyzy, to pozostałe podmioty obracające paliwami nie są w stanie z nim konkurować, ponieważ takie paliwo może być o przynajmniej kilkadziesiąt groszy na litrze tańsze od tego opodatkowanego.

Wprowadzenie tzw. pakietu przewozowego to kolejny kroku w uszczelnianiu systemu poboru podatku VAT od paliw, a tym samym zapewnienia dodatkowych znaczących dochodów budżetowych, ale także poprawa funkcjonowania dla przedsiębiorstw legalnie obracających paliwami.

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