{"id":1962,"date":"2024-06-28T12:20:01","date_gmt":"2024-06-28T12:20:01","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?p=1962"},"modified":"2025-02-06T14:49:35","modified_gmt":"2025-02-06T14:49:35","slug":"podatek-u-zrodla-wht","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/pl\/uslugi\/podatek-u-zrodla-wht\/","title":{"rendered":"Podatek u \u017ar\u00f3d\u0142a WHT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1962\" class=\"elementor elementor-1962\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55afde5 e-flex e-con-boxed e-con e-parent\" data-id=\"55afde5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e30681 elementor-widget elementor-widget-heading\" data-id=\"8e30681\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Po co?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe6c65 elementor-widget elementor-widget-text-editor\" data-id=\"cbe6c65\" 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><span style=\"font-weight: 400;\">Jedn\u0105 z najwa\u017cniejszych zmian, kt\u00f3re mia\u0142y miejsce w ostatnim czasie w ramach przepis\u00f3w dot. podatku u \u017ar\u00f3d\u0142a (WHT, <\/span><i><span style=\"font-weight: 400;\">withholding tax<\/span><\/i><span style=\"font-weight: 400;\">) jest wprowadzenie szczeg\u00f3lnej procedury poboru i zwrotu tego podatku (tzw. mechanizm <\/span><i><span style=\"font-weight: 400;\">pay-and-refund<\/span><\/i><span style=\"font-weight: 400;\">). Mechanizm ten polega na konieczno\u015bci poboru podatku je\u017celi \u0142\u0105czna kwota nale\u017cno\u015bci wyp\u0142acanych na rzecz tego samego podatnika z tytu\u0142u odsetek, nale\u017cno\u015bci licencyjnych lub dywidend przekroczy w roku podatkowym 2 mln PLN, a p\u0142atnik nie posiada tzw. opinii o stosowaniu preferencji lub przedstawiciele p\u0142atnika nie z\u0142o\u017cyli o\u015bwiadczenia o spe\u0142nieniu warunk\u00f3w do stosowania zwolnienia b\u0105d\u017a ni\u017cszej stawki WHT wynikaj\u0105cej z w\u0142a\u015bciwej umowy o unikaniu podw\u00f3jnego opodatkowania.<\/span><\/p><p><span style=\"font-weight: 400;\">Dodatkowo, od pewnego ju\u017c czasu, p\u0142atnicy podatku u \u017ar\u00f3d\u0142a zobowi\u0105zani s\u0105 do zachowania tzw. nale\u017cytej staranno\u015bci przy stosowaniu zwolnienia lub obni\u017conej stawki tego podatku. Wobec braku definicji poj\u0119cia \u201enale\u017cyta staranno\u015b\u0107\u201d w przepisach ustaw o podatkach dochodowych, jej dochowanie sprawia p\u0142atnikom WHT (tj. podmiotom wyp\u0142acaj\u0105cym okre\u015blone nale\u017cno\u015bci) sporo praktycznych trudno\u015bci.<\/span><\/p><p><span style=\"font-weight: 400;\">Szereg w\u0105tpliwo\u015bci rodzi tak\u017ce obecny kszta\u0142t definicji rzeczywistego odbiorcy (ang. <\/span><i><span style=\"font-weight: 400;\">beneficial owner<\/span><\/i><span style=\"font-weight: 400;\">). Przepisy w tym zakresie wymagaj\u0105 od p\u0142atnik\u00f3w WHT badania sytuacji ekonomicznej kontrahenta lub udzia\u0142owca, w tym r\u00f3wnie\u017c faktu prowadzenia przez niego rzeczywistej dzia\u0142alno\u015bci gospodarczej w kraju jego siedziby.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b880ba elementor-widget elementor-widget-heading\" data-id=\"1b880ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dla kogo?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c24ae30 elementor-widget elementor-widget-text-editor\" data-id=\"c24ae30\" 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>Dla przedsi\u0119biorc\u00f3w krajowych, kt\u00f3rzy s\u0105 p\u0142atnikami nale\u017cno\u015bci typu dywidendy, odsetki lub nale\u017cno\u015bci licencyjne (i zr\u00f3wnane z nimi &#8211; np. op\u0142aty za korzystanie z niekt\u00f3rych rodzaj\u00f3w aktyw\u00f3w) wyp\u0142acanych podmiotom zagranicznym, a tak\u017ce przedsi\u0119biorc\u00f3w zagranicznych b\u0119d\u0105cych podatnikami, tj. odbiorcami ww. nale\u017cno\u015bci.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27e23dd elementor-widget elementor-widget-heading\" data-id=\"27e23dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5220d3 elementor-widget elementor-widget-text-editor\" data-id=\"d5220d3\" 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><span style=\"font-weight: 400;\">Oferujemy:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">analiz\u0119 mo\u017cliwo\u015bci stosowania zwolnie\u0144 i preferencyjnych stawek WHT w oparciu o obowi\u0105zuj\u0105ce przepisy prawa oraz postanowienia w\u0142a\u015bciwych um\u00f3w o unikaniu podw\u00f3jnego opodatkowania,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wsparcie lub reprezentowanie p\u0142atnik\u00f3w lub podatnik\u00f3w w procedurze zwi\u0105zanej z wydaniem tzw. opinii o stosowaniu preferencji, czyli pozwalaj\u0105cej na zwolnienie z obowi\u0105zku stosowania mechanizmu <\/span><i><span style=\"font-weight: 400;\">pay-and-refund,<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wsparcie lub reprezentowanie p\u0142atnik\u00f3w lub podatnik\u00f3w w procedurze nadp\u0142atowej zwi\u0105zanej z wnioskiem o zwrot WHT,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">audyt podatkowy w zakresie WHT obejmuj\u0105cy:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">weryfikacj\u0119 dotychczasowych oraz planowanych p\u0142atno\u015bci do podmiot\u00f3w zagranicznych pod k\u0105tem obowi\u0105zku poboru podatku u \u017ar\u00f3d\u0142a,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">weryfikacj\u0119 kompletno\u015bci i poprawno\u015bci posiadanej dokumentacji w zakresie stosowania obni\u017conej stawki\/zwolnienia w podatku u \u017ar\u00f3d\u0142a,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wsparcie w przygotowaniu dokumentacji niezb\u0119dnej w celu dochowania nale\u017cytej staranno\u015bci,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opracowanie procedury wewn\u0119trznej w zakresie nale\u017cytej staranno\u015bci w celu w\u0142a\u015bciwego zarz\u0105dzania procesami oraz obowi\u0105zkami p\u0142atnika WHT (m.in. prawid\u0142owego stosowania obni\u017conych stawek\/zwolnienia z WHT i gromadzenia odpowiednich dokument\u00f3w) oraz skutecznej weryfikacji p\u0142atno\u015bci podlegaj\u0105cych WHT,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wsparcie w sporz\u0105dzeniu dokumentacji mityguj\u0105cej ryzyko sporu w zakresie zastosowania obni\u017conej stawki\/zwolnienia z WHT (tzw. <\/span><i><span style=\"font-weight: 400;\">defense file<\/span><\/i><span style=\"font-weight: 400;\">),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wsparcie w wype\u0142nieniu obowi\u0105zk\u00f3w ewidencyjnych zwi\u0105zanych z podatkiem u \u017ar\u00f3d\u0142a (np. deklaracje IFT-2R, PIT-8AR),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">szkolenie dla pracownik\u00f3w w zakresie obowi\u0105zk\u00f3w zwi\u0105zanych z podatkiem u \u017ar\u00f3d\u0142a.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01ff36b elementor-widget elementor-widget-heading\" data-id=\"01ff36b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fdedb2 e-flex e-con-boxed e-con e-parent\" data-id=\"1fdedb2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9909650 e-con-full e-flex e-con e-child\" data-id=\"9909650\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff81392 elementor-widget elementor-widget-single-person-card\" data-id=\"ff81392\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1505&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/damian-kubis\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Damian-Kubis_Clear-picture_web-1.png\" alt=\"Damian Kubi\u015b\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Damian Kubi\u015b<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f57f58e e-con-full e-flex e-con e-child\" data-id=\"f57f58e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f043fdf elementor-widget elementor-widget-single-person-card\" data-id=\"f043fdf\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1491&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/joanna-prokurat\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Joanna-Prokurat-1.png\" alt=\"Joanna Prokurat\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarszawa\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Joanna Prokurat<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68aee61 e-flex e-con-boxed e-con e-parent\" data-id=\"68aee61\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-143a278 elementor-widget elementor-widget-heading\" data-id=\"143a278\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co jeszcze?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-691b6bc e-flex e-con-boxed e-con e-parent\" data-id=\"691b6bc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-121c388e megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"121c388e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-podatkowe\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Doradztwo podatkowe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Po co? Jedn\u0105 z najwa\u017cniejszych zmian, kt\u00f3re mia\u0142y miejsce w ostatnim czasie w ramach przepis\u00f3w dot. podatku u \u017ar\u00f3d\u0142a (WHT, withholding tax) jest wprowadzenie szczeg\u00f3lnej procedury poboru i zwrotu tego podatku (tzw. mechanizm pay-and-refund). Mechanizm ten polega na konieczno\u015bci poboru podatku je\u017celi \u0142\u0105czna kwota nale\u017cno\u015bci wyp\u0142acanych na rzecz tego samego podatnika z tytu\u0142u odsetek, nale\u017cno\u015bci [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":1967,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[57],"tags":[],"class_list":["post-1962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-tpa-services"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Podatek u \u017ar\u00f3d\u0142a WHT - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/podatek-u-zrodla-wht\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Podatek u \u017ar\u00f3d\u0142a WHT - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Po co? Jedn\u0105 z najwa\u017cniejszych zmian, kt\u00f3re mia\u0142y miejsce w ostatnim czasie w ramach przepis\u00f3w dot. podatku u \u017ar\u00f3d\u0142a (WHT, withholding tax) jest wprowadzenie szczeg\u00f3lnej procedury poboru i zwrotu tego podatku (tzw. mechanizm pay-and-refund). 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