Zmiana przepisów z dnia 1 stycznia 2012 roku mówi o tym, że w przypadku otrzymywania należności w innej walucie, sprzedaży i kupna waluty, będzie stosowane ustalanie faktycznego zastosowania kursu walutowego. W przypadku braku możliwości ustalenia faktycznego zastosowania kursu, wartość waluty będzie wyznaczona jako średnia wartość waluty z dnia poprzedniego, ustalona przez Narodowy Bank Polski. Ustalenie faktycznego zastosowania kursu walutowego wynika z art. 24c ust. 4 ustawy o podatku dochodowym od osób fizycznych, która opisuje również ustalanie średniego kursu walut z poprzedniego dnia roboczego przez NBP w przypadku braku możliwości ustalnia faktycznego zastosowania kursu.

Nowelizacja ustawy spowodowana jest wykluczeniem błędów interpretacyjnych związanych z ustalaniem kursów walutowych. Od 1 stycznia 2012 roku wszelkie opłaty w innej walucie niż złotówka, będą ustalane przez kurs faktycznie zastosowany, lub średnią cenę waluty z poprzedniego dnia roboczego. Jeśli więc osoba fizyczna będzie otrzymywać należności przykładowo w dolarach, kurs waluty bedzie ustalany poprzez faktycznie zastosowany kurs walutowy, lub średnią cenę waluty z poprzedniego dnia roboczego.

Opisana zmiana wynika z ustawy z dnia 1 lipca 2011 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych (Dz. U. Nr 178, poz. 1059)

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