A taxpayer or a value added tax payer who runs a warehouse to which goods are introduced under the call-off stock procedure, is obliged to submit a notification on running a warehouse used in the warehouse type procedure within 14 days from the date of the first entry of goods into the warehouse under this procedure. call-off stock (Article 13f (1) of the VAT Act).
The Ministry of Finance informs that the notification about running a call-off stock warehouse is submitted by the taxpayer or the value added tax payer who runs the warehouse of the indicated type.
The obligation to submit the notification does not apply to the entity introducing the goods into a call-off stock warehouse, if the warehouse is run by an entity other than the one introducing the goods into the warehouse (e.g. by the buyer of the goods or an entity running a service warehouse).
A taxpayer or a value added tax payer who runs a call-off stock warehouse, submits the notification once – within 14 days from the date of the first introduction of goods into the warehouse. The notification should be submitted separately for each warehouse. The regulations do not provide for the obligation to submit a separate notification for each subsequent entity that introduces goods to a given warehouse for the first time.
In other words, the notification is submitted once for each call-off stock warehouse located in Poland, regardless of the number of entities that use or will use a given warehouse.
The notification is submitted in electronic form using the VAT-CS form created for this purpose.
In part B of the VAT-CS form, please provide the data of the taxpayer or value added tax payer who runs a call-off stock warehouse.
To submit a notification on behalf of other taxpayers, you must have a general (PPO-1) or specific (PPS-1) power of attorney.
VAT-CS notification:
- taxpayer – submitted to the head of the tax office,
- value added tax payer – submits to the head of the second tax office.
Source Podatki
