Draft: New declaration on the amounts of tax on goods and services in the case of intra-Community acquisition of goods

Regulation of the Minister of Finance on the model declaration on the amounts of tax on goods and services in the case of intra-Community  acquisition of goods referred to in art. 103 sec. 5a of the Goods and Services Tax Act (draft)

Determination of a new template for the declaration on the amounts of tax on goods and services in the case of intra-Community acquisition of goods referred to in Art. 103 sec. 5a of the Value Added Tax Act (VAT-14), of which the VAT-14/A attachment is an integral part. In the new template of the VAT-14 declaration, it is proposed to add in section b of the VAT-14/A Annex, after column f “Date of transaction”, column g in the new wording “Date of invoice issue (day-month-year)”. In addition, in the explanations to Annex VAT-14/A in point 2), it is proposed to add explanations to the created column g, according to which in column g, enter the date of issue of the VAT invoice by the VAT payer, documenting the delivery of goods being the subject of intra-Community acquisition ; if you do not have information about the invoice issue date, column g is not filled in. In addition, in Annex VAT-14/A and its explanations, adjustment changes were made as a consequence of adding column g, consisting in changing the letter designations. In the explanatory notes to the declaration, it is also proposed to add a reference to Art. 103 sec. 5ac of the VAT Act and removing the reference to the repealed Art. 103 sec. 5b of this Act. In addition, the VAT-14 declaration template will update the publications of the cited acts and will change the content of the instruction in connection with the entry into force from January 1, 2023 of the provisions introducing new solutions regarding VAT3 groups, so that there is no doubt that the declaration is the basis for issuing a title executive also to a member of the VAT group, in the event of failure to pay the tax payable to the tax office within the applicable deadline or paying it incompletely. The difference between the current regulation and the draft regulation is therefore mainly technical in nature and consists in changing the template of the VAT-14 declaration. The new model declaration will make it easier for VAT payers to fulfill their tax obligation.

Status: March 13, 2023 – the project is at the opinion stage.

It is planned that the provisions of the regulation will enter into force on 1 June 2023.

Source Deloitte


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