{"id":1589,"date":"2024-06-19T11:05:35","date_gmt":"2024-06-19T09:05:35","guid":{"rendered":"https:\/\/swiss-pol.ch\/?p=1589"},"modified":"2025-02-23T19:40:06","modified_gmt":"2025-02-23T18:40:06","slug":"zmiany-stawek-vat-w-szwajcarii-w-2024-roku","status":"publish","type":"post","link":"https:\/\/swiss-pol.ch\/?p=1589","title":{"rendered":"Zmiany stawek VAT w Szwajcarii w 2024 roku"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1589\" class=\"elementor elementor-1589\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-971c87e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"971c87e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ed53a0\" data-id=\"9ed53a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94e7567 elementor-widget elementor-widget-text-editor\" data-id=\"94e7567\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rok 2024 oznacza znacz\u0105c\u0105 zmian\u0119 w zarz\u0105dzaniu podatkiem od warto\u015bci dodanej (VAT) w Szwajcarii.<\/p><p>Nale\u017cy uwa\u017ca\u0107 na us\u0142ugi zafakturowane w 2023 r., kt\u00f3re dotycz\u0105 2024 r.<\/p><p>Wszystkie us\u0142ugi zwi\u0105zane z rokiem 2024 musz\u0105 ju\u017c wykazywa\u0107 nowe stawki, nawet je\u015bli faktura zosta\u0142a wystawiona w 2023 roku.<\/p><p>&#8211; Dotyczy to w szczeg\u00f3lno\u015bci wszystkich us\u0142ug fakturowanych z g\u00f3ry (subskrypcja, leasing, umowa serwisowa itp.).<\/p><p>&#8211; Dotyczy to r\u00f3wnie\u017c wniosk\u00f3w o zaliczki na us\u0142ugi, kt\u00f3re maj\u0105 by\u0107 \u015bwiadczone od 1 stycznia 2024 roku.<\/p><p>&#8211; Je\u015bli us\u0142uga jest roz\u0142o\u017cona na 2 lata kalendarzowe, musi by\u0107 przypisana proporcjonalnie do czasu (w przeciwnym razie nowa stawka ma zastosowanie do ca\u0142ej faktury).<\/p><p><strong>Od 1 stycznia 2024 r. stawki VAT zostan\u0105 podwy\u017cszone w nast\u0119puj\u0105cy spos\u00f3b:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7ae29c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7ae29c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42b409b\" data-id=\"42b409b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3890f9 elementor-widget elementor-widget-image\" data-id=\"d3890f9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"662\" height=\"309\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1594\" alt=\"VAT stawki\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png 662w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word-300x140.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bbc18c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bbc18c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3efce64\" data-id=\"3efce64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-024ad94 elementor-widget elementor-widget-text-editor\" data-id=\"024ad94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Firmy, kt\u00f3re odliczaj\u0105 VAT na zasadzie rycza\u0142tu (TDFN), zostan\u0105 powiadomione o nowej stawce rycza\u0142tu.<\/p><p>Nowe stawki s\u0105 nast\u0119puj\u0105ce:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db0aee8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0aee8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6769477\" data-id=\"6769477\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f20256 elementor-widget elementor-widget-image\" data-id=\"4f20256\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"604\" height=\"538\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1595\" alt=\"ryczalt VAT\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png 604w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word-300x267.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Rok 2024 oznacza znacz\u0105c\u0105 zmian\u0119 w zarz\u0105dzaniu podatkiem od warto\u015bci dodanej (VAT) w Szwajcarii. Nale\u017cy uwa\u017ca\u0107 na us\u0142ugi zafakturowane w 2023 r., kt\u00f3re dotycz\u0105 2024 r. Wszystkie us\u0142ugi zwi\u0105zane z rokiem 2024 musz\u0105 ju\u017c wykazywa\u0107 nowe stawki, nawet je\u015bli faktura zosta\u0142a wystawiona w 2023 roku. &#8211; Dotyczy to w szczeg\u00f3lno\u015bci wszystkich us\u0142ug fakturowanych z g\u00f3ry [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1609,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[100,132],"tags":[],"class_list":["post-1589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-100","category-aktualnosci"],"_links":{"self":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1589","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1589"}],"version-history":[{"count":16,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1589\/revisions"}],"predecessor-version":[{"id":1607,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1589\/revisions\/1607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/media\/1609"}],"wp:attachment":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}