Source gov.pl
Unofficial translation
- The draft act amending the act on tax on goods and services and the act – banking law has been submitted to public consultations.
- The draft act consists of two parts: the SLIM VAT package and solutions clarifying some VAT structures.
- SLIM VAT (Simple Local And Modern) containing a simplification package for the taxpayer will enter into force on January 1, 2021.
SLIM VAT is a pilot program. It was created as a result of a dialogue with entrepreneurs on the further simplification of VAT settlements. It is a response to market demands and meets the expectations of business. It eliminates unnecessary and redundant formal obligations that hinder running a business. Therefore, as part of public consultations, we encourage you to submit comments and opinions.
The SLIM VAT project introduces changes to VAT in four areas:
- Simple invoicing
- Facilitations for exporters
- Common exchange rates with income tax
- Financial benefits
More information on the website of the Ministry of Finance: SLIM VAT – simplification and modernization of VAT settlements
Solutions specifying some VAT constructions:
- Changes to Tax Free, i.e. the introduction of an electronic system of registration and document circulation in the procedure of VAT refund for travelers For an entrepreneur, this means reducing the number of paper documents, automating processes (by introducing online cash registers), accelerating and simplifying the tax return for travelers.
- The changes to the WIS are favorable for taxpayers to extend the protection related to the WIS for goods or services identified in VAT according to PKWiU. We are introducing a limitation of WIS protection when WIS is used in an abusive transaction. We exclude the issue of WIS when the scope of the application coincides with the subject of the pending proceedings. The taxpayer will, of course, be informed of this by means of an administrative decision subject to judicial review.
- Amendments to the new JPK_VAT will allow the application of the provisions of Section IV of the Act – Tax Ordinance to fines provided for in the VAT Act. The introduction of penalties for errors in the records of references to the application of the provisions of the Act – Tax Ordinance is supported by the desirability of ensuring the uniformity of the procedure used in the activities of tax offices carried out on the new JPK_VAT. The solution will thus ensure greater transparency and legal certainty for entrepreneurs.
- It was proposed to introduce the possibility of making payments from the VAT account of the amount corresponding to the amount of tax on the import of goods or customs duties for the benefit of customs agencies .
- The editorial and clarifying changes in the scope of the split payment mechanism refer to cases of making payments in SPM to entities that are not VAT payers. Such a situation occurs, for example, when seizing claims. It is proposed to introduce a provision enabling the submission of an application for the release of funds not only by the taxpayer but also by other entities that are not VAT payers, who have funds in the VAT account. The proposed amendment would also apply to entities without a registered office or a fixed place of business in the territory of the country, which are not VAT payers.
- Editorial and clarifying changes to the list of VAT taxpayers , including due to the emerging doubts in terms of compliance with the provisions on the protection of personal data, it is proposed to abandon the inclusion of PESEL numbers in the list.
- The introduction of clarifying and editorial changes in the provisions on VAT rates (e.g. in the definition of a flat-rate farmer, the definition of regional or local magazines, or in the provisions of Annexes 3 and 10 to the VAT Act) will significantly facilitate the practical application of the law by taxpayers by reducing interpretational doubts.
The introduced changes are mainly of a technical nature. Amendments to Tax Free, the VAT rate matrix and WIS have a positive impact on entrepreneurs and the State Budget.
We also encourage you to follow the progress of work on the above-mentioned project. Link to the project: Draft act amending the act on tax on goods and services and the act – banking law
Comments and opinions on the entire project can be submitted to the following address : [email protected] . until September 7, 2020
