Ulga internetowa obowiązuje od 1 stycznia 2005 r. Jest to ulga, która została wprowadzona na skutek wysokich cen za dostęp i użytkowanie internetu. Jednak od paru lat ceny systematycznie spadają, coraz więcej ludzi posiada sieć w domu. Niestety rząd przymierza się do likwidacji ulgi internetowej w 2013r.

Jak powiedział wiceminister finansów Maciej Grabowski powodem, dla którego jest planowana likwidacja ulgi jest fakt spadku cen. To oznacza, że ulga spełniła swoje zadanie i nie będzie dłużej potrzebna.
Do dziś ulga internetowa mogła być stosowana w momencie gdy ponieśliśmy w danym roku podatkowym wydatki za użytkowanie Internetu w lokalu będącym naszym miejscem zamieszkania po okazaniu stosownej faktury VAT.
Jak obliczyć kwotę ulgi?
Kwota ulgi jest odliczana od dochodu i dotyczy wydatków związanych z użytkowanie Internetu, bez względu na sposób w jaki z niego korzystamy – czy jest internet bezprzewodowy, stałe łącze itp.
Jeśli kupujemy Internet w zestawie usług, w fakturze VAT powinna pojawić się dokładna kwota wydatków za użytkowanie.
Warto pamiętać, że ulga internetowa nie dotyczy samej instalacji złącza, jego modernizacji czy serwisu.

Więcej informacji: http://www.mf.gov.pl/_files_/podatki/broszury_informacyjne/ulga_internet_2011_www.pdf

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