In 2017 VAT gap 14%, It's almost about 10% me than in the year 2015. According to reports prepared by the government to seal the system, modern legislation, efficient administration and cooperation with business influenced.
From 2008 In Poland, we are seeing a sharp increase in the VAT gap, i.e. losses, which have been caused by the development of the grey economy and by VAT returns in intra-community transactions. According to a report by the European Commission over the years 2006 a 2011 Polish VAT gap increased from 0.4% to 1.5% GDP.
2012 the largest amount of the gap was recorded, it was then 43,100,000,000 PLN, In 2016 fell to 34,900,000,000 PLN. The gap decreased even more and the gap decreased In 2017, was then ok.
14% potential impact ó in, while still in 2015 was it 23.9% According to the Polish Economic Institute (PIE), which presented a report in October commissioned by the Government, “Reducing the VAT gap in Poland in years 2016-2017. Causes. Measures.
Further perspectives”, the success of sealing the VAT system in Poland is the result of modern legislation, efficient administration and intensive cooperation with business. Thanks to this.
three the pillars of the Ministry of Finance have succeeded In 2016 retrieve ok 6,600,000,000 PLN, In 2017 – 10,800,000,000 PLN, a In 2018 plans to get back 7,700,000,000 PLN. It gives you a total ok. 25,000,000,000 PLN in years 2016–2018.
Legislative changes to plus
According to the Polish Economic Institute from 2015 many coordinated legislative solutions have been put in place to counter tax fraud.
"Not only have the legal instruments known and used in the EU countries been used and developed (reverse burden, solidarity) but with awareness of the point-to-point effectiveness of these solutions, innovative systemic solutions have been developed and implemented" – the PIE report states.
The implementation of the fuel package has been extremely effective (it has entered into force In August 2016), so-called transport package (April 2017) and SENT – the system of monitoring the transport of goods by road, which allowed the treasury to observe the transport of fuels in Poland.
According to a study by the Ministry of Finance ó, among others, thanks to these tools, entities licensed for the production of fuels and files JPK VAT of the first half of the year 2017 VAT higher by around 2,500,000,000 PLN than in the first round 2016 The system sealing is also to be helped by the introduced from 1 July This year the split payment mechanism.
The Ministry of Finance is planning to 10 The budget will save years 80,000,000,000 PLN.
New tax administration
Combating the tax gap, there were also reforms of the tax administration, which was consolidated into the National Tax Administration.
The task of experts from the Polish Institute of Economics provides a much more effective organisational framework for cooperation between the KAS and equipping them with modern analytical tools is a breakthrough in their efficiency.
According to the report, the results of the reform are already noticeable In the first A year after its introduction. Tax controls are less, but more effective.
Number of checks carried out by the tax offices (from 1 March 2017 customs and tax offices) decreased from 5,775 In 2016 to 4,648 In 2017 Payments from the audit amounted to 2,300,000,000 PLN In 2016 2,300,000,000 PLN, to 2,380,000,000 PLN year 2017.
In turn the tax offices carried out In 2015 29,260 Control 76.6% irregularities have been identified. In 2017 There were more than 1/3 less with the increase in detected abnormalities to 83.3% (NIK 2018).
Changes in VAT settlement and documentation have also brought considerable success. Application itself, from the beginning 2017, the obligation for entrepreneurs to submit online declarations in trade with other EU countries and to trade goods used to deceive tax returns has led to the In the first half-year 2017 the state budget saved until 1,400,000,000 PLN (NIK 2018).
Package of systemic changes to counter VAT fraud, source: report of the Polish Economic Institute “Reducing the VAT gap in Poland in years 2016-2017. Causes. Measures. Further perspectives
Checks on accounts in years 2015–2017, source: report of the Polish Economic Institute “Reducing the VAT gap in Poland in years 2016-2017. Causes. Measures. Further perspectives
Author:
Katarzyna Kołbuś - Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which is devoted to finance, taxation, law, politics and the economy. She graduated from Polish philology at the UMCS and the language editing of the text at the University of Warsaw.