Stenogram Sejmu · 2026-07-15

Marcin Józefaciuk

Kadencja 10 · posiedzenie 62 · wypowiedź 42

Profil posła

Brak głosu imiennego z tego dnia, który potwierdzałby klub mówcy.

Pełna wypowiedź

10. kadencja, 62. posiedzenie, 1. dzień (15-07-2026) 2. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyfikacji podatników i płatników (druki nr 2677 i 2761). Poseł Marcin Józefaciuk (tekst niewygłoszony): Pytania Panie Marszałku! Wysoka Izbo! Projekt zawiera potrzebne uproszczenia i dlatego oceniam jego kierunek pozytywnie. Nowe przepisy o odpowiedzialności solidarnej dotyczą jednak odpowiedzialności za podatek niezapłacony przez inny podmiot, muszą więc być szczególnie precyzyjne. Proszę rząd o odpowiedź na osiem pytań. Po pierwsze, jakie dokładnie dane Krajowej Administracji Skarbowej uzasadniają objęcie odpowiedzialnością solidarną każdej z kategorii usług z nowego załącznika nr 16? Proszę o liczbę zakwestionowanych faktur, ich wartość i stwierdzone uszczuplenia według grup PKWiU. Po drugie, skoro jednym z celów jest uszczelnienie VAT, dlaczego ocena skutków regulacji wykazuje zerowy wpływ na dochody publiczne, a równocześnie nie przewiduje ewaluacji ustawy? Jakimi miernikami rząd oceni jej skuteczność? Po trzecie, projekt ogranicza ochronę wynikającą z podzielonej płatności wtedy, gdy nabywca rzeczywiście wiedział o nierzetelności faktury. Na kim będzie spoczywał ciężar wykazania tej wiedzy i czy minister wyda oficjalne objaśnienia podatkowe, zapewniające podatnikom ochronę przewidzianą w Ordynacji podatkowej? Po czwarte, jakie konkretne czynności weryfikacyjne wystarczą, aby uczciwy nabywca nie ponosił odpowiedzialności na podstawie nieostrego kryterium ˝uzasadnionych podstaw do przypuszczenia˝? Czy powstanie ustawowy katalog bezpiecznych działań podatnika? Po piąte, na podstawie jakich analiz wybrano progi 15 tys. zł brutto dla faktury oraz 50 tys. zł netto miesięcznie od jednego usługodawcy? Dlaczego po przekroczeniu limitu miesięcznego odpowiedzialność może objąć wszystkie wskazane usługi z danego miesiąca, także udokumentowane fakturami poniżej 15 tys. zł? Po szóste, czy zbadano ryzyko, że nabywcy będą wybierali wyłącznie dużych, rozpoznawalnych dostawców kosztem małych biur księgowych, firm informatycznych, agencji reklamowych i podmiotów badawczych? Jak chronione będą nowe firmy zakładane m.in. przez młodych absolwentów techników i szkół branżowych? Po siódme, OSR stwierdza brak wpływu na jednostki samorządu terytorialnego. Czy przeanalizowano jednak sytuację samorządów oraz podmiotów prowadzących szkoły i placówki kształcenia zawodowego, gdy występują jako podatnicy VAT i kupują usługi z załącznika nr 16? W jakich przypadkach mogą zostać objęte odpowiedzialnością? Po ósme, dlaczego przepisy dotyczące usług niematerialnych mają wejść w życie już 1 października 2026 r., w roku wdrożenia obowiązkowego KSeF? Czy rząd rozważy przesunięcie tego terminu oraz wykorzystanie danych KSeF do automatycznego ostrzegania podatników o ryzyku związanym z kontrahentem? Popieram walkę z oszustwami VAT. Państwo musi jednak jasno odróżniać oszusta od uczciwego nabywcy, który nie posiada narzędzi służb skarbowych. Proszę o odpowiedzi oparte na danych i konkretnych procedurach. Dziękuję. Przebieg posiedzenia

Otwórz zachowany oryginał · Źródło urzędowe

Dowód treści wypowiedzi

Dowód kolejności na liście dnia

Kontekst w stenogramie

  1. Wcześniej · wypowiedź 40 Jarosław Neneman 10. kadencja, 62. posiedzenie, 1. dzień (15-07-2026) 2. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyf
  2. Wcześniej · wypowiedź 41 Marcin Józefaciuk 10. kadencja, 62. posiedzenie, 1. dzień (15-07-2026) 2. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyf
  3. Później · wypowiedź 43 Mariusz Krystian 10. kadencja, 62. posiedzenie, 1. dzień (15-07-2026) 2. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyf
  4. Później · wypowiedź 44 Dariusz Matecki 10. kadencja, 62. posiedzenie, 1. dzień (15-07-2026) 2. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyf
1. (2.09ms; exec 2.07 + fetch 0.02; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, d…
2. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
3. (0.56ms; exec 0.55 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5025 ORDER BY ordinal
4. (0.76ms; exec 0.75 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcrip…
5. (0.67ms; exec 0.66 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
6. (0.53ms; exec 0.52 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
7. (0.41ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5023 ORDER BY ordinal
8. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
9. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
10. (1.31ms; exec 1.3 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5024 ORDER BY ordinal
11. (0.73ms; exec 0.73 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
12. (0.59ms; exec 0.58 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
13. (0.36ms; exec 0.35 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5026 ORDER BY ordinal
14. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…
15. (0.47ms; exec 0.46 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…
16. (0.37ms; exec 0.36 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5027 ORDER BY ordinal
17. (2.05ms; exec 2.04 + fetch 0.01; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_vote…
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1. (2.09ms; exec 2.07 + fetch 0.02; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 18459 LIMIT 1
2. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 18947 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
3. (0.56ms; exec 0.55 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5025 ORDER BY ordinal
4. (0.76ms; exec 0.75 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcript_day_statements dayStatement JOIN sejm_statements statement ON statement.object_id = dayStatement.statement_id WHERE dayStatement.day_id = 18416 AND dayStatement.day_revision_id = 18064 AND dayStatement.ordinal BETWEEN 40 AND 44 AND statement.object_id <> 18459 ORDER BY dayStatement.ordinal
5. (0.67ms; exec 0.66 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 18416 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 40) LIMIT 1
6. (0.53ms; exec 0.52 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 18945 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
7. (0.41ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5023 ORDER BY ordinal
8. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 18416 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 41) LIMIT 1
9. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 18946 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
10. (1.31ms; exec 1.3 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5024 ORDER BY ordinal
11. (0.73ms; exec 0.73 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 18416 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 43) LIMIT 1
12. (0.59ms; exec 0.58 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 18948 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
13. (0.36ms; exec 0.35 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5026 ORDER BY ordinal
14. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 18416 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 44) LIMIT 1
15. (0.47ms; exec 0.46 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 18964 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1
16. (0.37ms; exec 0.36 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 5027 ORDER BY ordinal
17. (2.05ms; exec 2.04 + fetch 0.01; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 62 AND individual.mp_number = 145 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-07-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC
Top slow:
2.09ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.objec…
2.05ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes indiv…
1.31ms SELECT source_text FROM text_segments WHERE extraction_id = 5024 ORDER BY ordinal
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2.09ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 18459 LIMIT 1
2.05ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 62 AND individual.mp_number = 145 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-07-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC
1.31ms SELECT source_text FROM text_segments WHERE extraction_id = 5024 ORDER BY ordinal
N+1 candidates:
5× (2.99ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing…
5× (3.01ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal
4× (2.8ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON versi…
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5× (2.99ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = ? AND run.state = ? ORDER BY CASE extraction.quality_state WHEN ? THEN ? WHEN ? THEN ? ELSE ? END, run.finished_at DESC, extraction.id DESC LIMIT ?
5× (3.01ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal
4× (2.8ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = ? AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = ? AND document.document_kind = ? AND document.source_document_key = CONCAT(?, ?) LIMIT ?
PHP: 19.2ms | App: 19ms | DB: 13.7ms (17, rows: 19) [exec: 13.5ms, fetch: 0.2ms] | View: 0.1ms (1) | Mem: 2MB (peak: 2MB) | Files: 20
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(0.11ms) /app/templates/speeches/show.php
/app/public/index.php
/app/vendor/autoload.php
/app/vendor/composer/autoload_real.php
/app/vendor/composer/platform_check.php
/app/vendor/composer/ClassLoader.php
/app/vendor/composer/autoload_static.php
/app/vendor/symfony/deprecation-contracts/function.php
/app/vendor/symfony/polyfill-php83/bootstrap.php
/app/lib/PFrame.php
/app/config/credentials/local.php
/app/src/Http/PublicResponseCache.php
/app/src/Http/AuthRoutes.php
/app/src/Http/ReviewDecisionRoutes.php
/app/src/Http/TopicDecisionRoutes.php
/app/src/Http/WatchRoutes.php
/app/src/Http/SpeechController.php
/app/src/Overview/SpeechReadModel.php
/app/src/Text/TextSearch.php
/app/templates/layout.php