Flat rate for courier sales.

Tax rate for shipping costs for trading activities on a flat rate basis

Taxpayers settling on the basis of a lump sum on recorded revenues who derive revenues from service activities in the field of trade (taxed at a rate of 3%) do not fully know what rate to apply for an item covering the cost of shipping a given product, when they want to distinguish it as a separate item on the sales receipt.

The tax authorities clarified this issue in response to taxpayers' questions. It was assumed that the cost of shipping goods traded by the flat-rate fee and to which he applies a tax rate of 3%, should also be taxed at the rate of 3%. Tax interpretations say that if the cost of delivering the goods is borne by the buyer, the seller's income will be the entire amount received from the buyer for the sale, i.e. the amount including both the price of the goods and the cost of shipping. It is advisable, however, that the cost of sale to be borne by the buyer of the goods should be the same as the value paid by the seller for this purpose. In this case, the costs of postal delivery of the goods will be treated as part of the amount due for the goods sold.

The costs incurred by the seller in connection with the goods sold by him are not treated as the subject of a separate activity, therefore, their incurring has an impact on the amount of income obtained by the seller. As a result, the seller has the right to charge the buyer with the amount due for the goods, which also includes the cost of its delivery to the buyer. To make the proof of sale more readable, sellers can separate the amount for the shipment and save it as a separate item. Both values ​​will apply to the same type of activity, i.e. the sale of goods, and therefore they will be taxed at the same rate applicable to the sale of goods, i.e. in the case of a flat rate of 3%. It does not matter whether the sale will be recorded in the document as one total item or as separate amounts of goods and shipping cost. The tax rate for each item will be 3%.

Individual interpretations of the problem:

Tax Ruling No.1

Tax Ruling No.2