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Doing IT services , usually we should use the basic VAT tax rate, which is now 23%. But in some cases , we can ise VAT tax rate 8%. Deciding is the factual subject of service and conditions of its realization.
For decreased VAT tax rate can use services within the framework of is made new computer program, application ( web or mobile) and the copyright are carried to created application or program. What is important , creating program or application should be done wit common know knowledge, but should be based on individual , author ideas, and The remuneration should be in the form of a fee.
According do pos. 63 (3) VAT Act about tax rate 8% applies to service of authors within the meaning of the Act of 4 February 1994 on Copyright and Related Rights remunerated in the form of a fee for the transfer or licensing of copyrights.
So if you are:
1) you are a creator within the meaning of the Act on Copyright and Related Rights.
2) you make a track withing the meaning of the Act on Copyright and Related Rights. (for example compuer program, aplication )
3) your salary is paid as a fee
4) you carries your copyright to made work or you grant the license to copyright of made track.
your services should be taxed with 8 % VAT rate.
The creator on basis art. 8 (2) of the na podstawie art. 8 ust. 2 Act on Copyright and Related Rights is person which surname is jest osoba, whose name appears in that capacity on copies of the work or whose authorship has been made available to the public in any other way in connection with the distribution of the work.
The work in meaning of Chapter 1" The subject of copyright" of 2 Act on Copyright and Related Rights , is every creative activity abou individual character, estabilish in
Natomiast utworem będącym przedmiotem prawa autorskiego, w myśl przepisów Rozdziału 1 „Przedmiot prawa autorskiego” ustawy o prawie autorskim i prawach pokrewnych, jest każdy przejaw działalności twórczej o indywidualnym charakterze, fixed in any form, regardless of the value, purpose and method of expression. Therefore, the product of our work is a work within the meaning of the Act on Copyright and Related Rights when:
1) is result of human activity ( creator activity)
2) is result of creative activity , so it is the result of activity about creative character, is new product of intellect czyli stanowi rezultat działalności o charakterze kreacyjnym, jest nowym wytworem intelektu
3) has individual charactwer , so it means that has some individuality , the characteristic thing for it are differences in comparison with earlier made intelectual products.
Simultaneously with the vocabulary definition the fee is the salary for work as a freelancer. Definition of frelancing is making activity connected with proffesion in for of self-employee, getting orders for making services , working without full time at work (FTE). In the meaning of this definition the salary given for transfer the copyright or granting the licence for making intellectual work can be regarded as remuneration for freelancing in the form of a fee.
Joanna Kulpa
Factory Request
Accounting and financial office
Tax consulting company