Sprzedaż przez Google Play i Google Wallet od 1 stycznia 2015 r.a podatek VAT

Witam, Prowadzę indywidualną działalność gospodarczą z siedzibą i stałym miejscem wykonywania działalności w Polsce.

Zajmjuję się sprzedażą licencji na oprogramowane poprzez sklep Google (Chrome Web Store, Play Store). Płatności są obsługiwane przez system Google Wallet. Zgodnie z umową między mną a Google [1] Google nie jest ani sprzedawcą, ani nabywcą licencji, tylko pośrednikiem transakcji pomiędzy mną, a nabywcami którymi są osoby fizyczne (tj. nie firmy, nie posiadacze numeru VAT) z całego świata, w tym z UE, w tym z Polski.

Do grudnia 2014 roku ewidencjowałem to jako normalną sprzedaż na rzecz osób fizycznych, w przypadku klientów z UE stosowałem stawkę VAT 23%. Nie wystawiałem faktur, zbierałem tylko raporty sprzedaży wygenerowane przez Google Wallet oraz potwierdzenia przelewów bankowych i dostarczałem je księgowej.

Google twierdzi, że od stycznie 2015 nie muszę odprowadzać VAT ponieważ Google zrobi to za mnie [2]. Proszę o informację jaka podstawa prawna zwalnia mnie z konieczności odprowadzania VAT / pozwala Google odprowadzać VAT za mnie oraz w jaki sposób powinienem ewidencjować teraz taką sprzedaż.

[1] https://wallet.google.com/termsOfService?type=Seller&gl=PL

[2]

On 2015-02-05, at 16:47, XXXX wrote:

Hi,

According to the Google Wallet dashboard "Due to changes in VAT tax laws that took effect
on January 1, 2015, the merchant (you) is no longer required to manage VAT taxation for
consumers in EU member states. Google will collect the VAT taxes from EU consumers on
behalf of the merchant."

This seems to be contradictory with the current Google Wallet Terms of Service agreement
[1] which explicitly states that I am responsible for deducting VAT. Is there an up to date
version of that agreement? Since Google is now deducting VAT, does it mean it is now a
buyer/seller and I should invoice Google rather than individual clients?

[1] https://wallet.google.com/termsOfService?type=Seller&gl=PL

Regards, XXXXX

On 2015-02-05, at 18:23, Google Support Team <wallet-support@google.com> wrote:

To have this issue resolved you can contact someone through our Google Business Dept here
is the link https://support.google.com/wallet/business/?hl=en#topic=4490616&contact=1 on
the upper right hand corner choose contact us and please choose one of those options.

On 2015-02-05, at 19:51, <payments-support@google.com> wrote:

Hello XXXX,

Thank you for reaching out to the Google Wallet for Business team. I understand that you
have some concerns about the recent VAT change and how it affects our Terms of Service. I
know how important this is for you and I’ll be happy to help.

Please be advised that the current Terms of Service was last updated on August 13, 2013 and
we do not have an updated version at this time. However, take note that Google Payment
Corp. reserves the right to change or modify the agreement so long as we have posted
notification on a Google Website or a notification to our merchants. You may reference the
section 11.4 of our Terms of Service. Since we have notified our merchants and posted the
changes on our Help center page, the VAT change is considered legally compliant to the
agreement.

Albeit that legally the developer is still the merchant/seller of the App, the VAT rules in
the EU determine that the entity responsible for the VAT on the sales of the App to EU
customers will be Google. You should not consider Google as a buyer but Google is regarded
as an intermediary taking part in the supply and the new rules place the VAT responsibility
on the merchant albeit that the intermediary may not be the seller legally. To be clear,
Google is not remitting VAT on behalf of the developer, the VAT is being remitted on
Google's own behalf as the VAT is our responsibility. With this in mind, VAT will be
remitted under Google's VAT ID.

Keep in mind that for all other countries not located in Europe, Google will pass on the
entire tax amount collected to you as the developer and you are solely responsible in
remitting your taxes to your own government where your merchant account or business is
registered. We are unable to provide you tax advice, but I do recommend that you get in
touch with a qualified tax specialist if you need more assistance about taxes.

Please let me know if you have any questions or any other concerns. Sincerely,

Mary The Google Wallet for Business Team

On 2015-02-05, at 20:46, XXXX wrote:

Hi and thanks for fast response.

Could you please specify which VAT rules determine that the entity responsible for the VAT
on the sales of the App to EU customers will be Google? I was speaking with local
accountant and she is not aware of such rules.

Regards, XXXX

On 2015-02-05, at 21:19, <payments-support@google.com> wrote:

Hello XXXX,

You're welcome and thanks for replying back.

I have consulted our specialist for better assistance on your question. I'll get back to
you once I have received their reply. Sincerely,

Mary The Google Wallet for Business Team

On 2015-02-20, at 01:44, payments-support@google.com wrote:

Hello XXXX,

I'd like to thank you for your time and patience.

Our specialists recommend that you get in touch with a qualified tax specialist on your
country for more assistance on your query. On our end, we can only provide you our help
center link.

We appreciate your understanding.

On 2015-02-15, at 19:14, XXXX wrote:

I did get in touch with qualified local tax specialists and official tax authorities, all
of them claim that there is no legal basis that would allow you to deduct VAT while not
being a seller.

Also, your previous response and the linked documentation contain contradictory information
(it is still not clear to me whether you are using your VAT ID or my VAT ID when deducting
tax). I have no other choice but to stop using Google Wallet for sales to customers from EU
countries.

On 2015-02-20, at 01:44, payments-support@google.com wrote:

Hello XXXX,

My colleague Mary who has been assisting you is currently out of office. I'm sorry if your
question was not answered to your satisfaction. As such, I've once again reached out to one
of our specialists requesting for further clarification regarding your concern.

I'll let you know through email as soon as I receive a response. Sincerely,

Sarah The Google Wallet for Business Team