- New VAT declaration forms VAT-8 and VAT-9M will be introduced from April 1, 2025
- The Ministry of Finance has prepared a draft regulation defining new templates for these forms
- VAT-8 form is used by taxpayers other than active VAT registered taxpayers and legal entities not considered taxpayers under specific VAT law provisions
- VAT-8 declarations must be submitted to the tax office by the 25th day of the month following each subsequent month
- VAT-9M form is required for taxpayers not obligated to submit other specified VAT declarations who perform service imports or acquisitions of goods and services
- VAT-9M declarations must be submitted by the 25th day of the month following the tax obligation occurrence
- Current versions of these declaration forms are specified in the annexes to the Minister of Finance’s regulation from September 14, 2020
- Changes in the new forms include instructions related to administrative enforcement, which state that the declaration serves as a basis for issuing an execution title for VAT declared by a VAT group
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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