Model odwróconej płatności (reverse charge) jako element konstrukcji podatku VAT ograniczający uszczuplenia w podatku VAT
Reverse charge model as an element of the VAT system, preventing it from tax abuse

Summary/Abstract: One of key elements of the VAT system construction is input VAT − output VAT mechanism. It prevents commutation of the tax due VAT, at the same time making the VAT system fraud susceptible. In reverse charge model the supplier of taxable goods or services does not pay the output VAT. In the above model transactions are taxable by a purchaser who is obliged to report output VAT which at the same time constitutes a deductible input VAT for him. That eliminates the possibility of committing the abuse in which the supplier reports an output VAT but does not pay it, whilst the purchaser is entitled to deduct an input VAT which was not paid.

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