Planned entry into force – as of 1 July 2021. Main changes include:
- Elimination of the MPP marking – for output and input tax;
- Intangible services marking GTU_12, classified only on the basis of PKWiU codes;
- GTU_01 – it was made clear that only alcoholic beverages for consumption are subject to marking;
- No obligation to apply GTU markings for RO (sales from cash registers) and WEW;
- Replacement of SW and EE codes with WSTO_EE and IED codes (resulting from the adoption of the e-commerce package – read more on our ASB blog);
- TP marking remains unchanged (initially it was assumed to introduce a transaction limit of PLN 15,000);
- No obligation to apply procedure codes for RO;
- Possibility of reporting in minus adjustments in input tax (Article 86 par. 19a of the VAT Act) on the basis of internal document WEW.
Source asbgroup.eu
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