The introduced changes concern many important areas of VAT and include, among others:
- liquidation of the reverse charge procedure,
- introducing the obligation to apply the split payment mechanism for all goods and services listed in new Annex 15 to the VAT Act,
- modification of the legal regulation of joint and several liability,
- introduction of a new matrix of VAT rates and Binding Rate Information,
- liquidation of old VAT declarations and introduction of new JPK_VAT files and new VAT declarations from 1.04. and 1.07.2020,
- introducing the obligation to have a micro-account for payments due to PIT, CIT and VAT,
- changes in the practice of functioning of many legal institutions (including, among others: first occupation, changes in the scope of subjective exemptions, VAT on the import of goods, VAT invoices issued for fiscal receipts, grounds for deletion from the register of VAT payers),
- introduction of an administrative penalty for errors in VAT records,
- the obligation to use online cash registers, and
- the obligation to use so-called bank settlements whitelist of VAT.
In 2019, significant EU TS rulings were also issued, which were of great importance to Polish taxpayers, including about:
- 0% rates for the export of goods – judgment of the EU Court of 17.10.2019 in case C 653/18.
- activities performed by a member of the supervisory board of the foundation – judgment of the EU Court of 13/06/2019 in case C-420/18,
- qualification for making fuel cards available – judgment of the EU Court of 15.05.2019 in case 235/18,
- Bad debt relief – judgment of the EU Court of 8.05. 2019 in case C 127/18,
- prohibition of countdowns on the purchase of accommodation and catering services – judgment of the TS EU of 05/02/2019 in case 225/18,
We invite you to contact our office:
- we solve all problematic facts in the scope of recent VAT amendments,
- we help in the correct interpretation of the amended provisions of the Act,
- we indicate areas of threat with negative qualifications made by tax authorities,
- we provide advice, consultation and explanations as well
- we represent taxpayers in disputes with tax authorities.