The new uniform control file will absorb part of the vat declaration

Businesses will not have to make monthly declarations according to the plans of the Ministry of Finance VAT-7 and quarterly VAT-7K and, as at present, separately JPK VAT. These documents will replace one, extended uniform control file. Also no additional annexes will be required in the settlement of the tax on goods and services.

The Central Register of Invoices will also begin to function, in which data from JPK files will be analysed and verified for the purposes of the control exercised by the Head of National Tax Administration. New regulations are to enter into force 1 July 2019.

According to the project with 30 November 2018 Act amending the Goods and Services Tax Act and the Act Tax Ordinance[1] (Further draft or amending legislation), tax payers, except those who only carry out exempt activities and taxable persons whose sales are exempt, will be required to keep records containing data allowing a proper settlement of the tax, to draw up summary information and to control those obligations by the tax authority.

The new JPK VAT file sent by taxpayers, in accordance with the model of the electronic document on ePUAP, will contain the part concerning the declaration and the part related to the records. The Ministry of Finance draws attention[2] , that the provision will only apply to VAT settlements relating to declarations VAT-7 and VAT-7K; will not apply in the case of a reduced tax return on goods and services for passenger taxi services taxed in the form of a lump sum (VAT-12) and other declarations, for example VAT-8, VAT-10, VAT-11, VAT-EU.

Declaration data VAT-27, on summary information in national circulation, will be included in the new structure of JPK VAT and will therefore be repealed Article 101a the VAT Act, according to which taxable persons supplying goods or services for which the taxable person is the purchaser, in the cases referred to under Article 17(1)(7) and 8 the VAT Act, are obliged to submit to the tax office aggregate information on the supplies of goods and services rendered. It will also not be necessary to add proposals and attachments to the declaration, as it is enough to select and select the appropriate field of the modified file JPK_VAT3 .

Registration and correction obligations

The justification for the draft indicates that taxpayers will be obliged to send a full VAT record, not just information on their records. If they account for the tax every month, they should send the records, including the declaration, in a common, new JPK VAT file to the 25. the day of the month following the accounting month[4] .

As regards taxpayers accounting on a quarterly basis, they will be required to send the following records to the IRS: 1) for first and second one month of the quarter concerned, by 25. the day of the month following each of those months, respectively; 2) for the last month of the quarter concerned, including the declaration, within the time limit applicable to the submission of that declaration[5] .

The project promoter explains that such a solution will allow the Head of the National Tax Administration to more efficiently analyse data on transactions and counterparties, and thus verify tax fraud[6] . If errors or data not in accordance with the facts are found in the transmitted records, or if the data contained in the records are changed, the taxable person shall send a correction of that records without delay.

Amendment[7] an amendment to the Act of 29 August 1997 – Tax Ordinance[8] , the introduction of a list of: 1) invoices relating to the purchase of goods or services which have not been included by those units of the registration in question under Article 109(3) the VAT Act and 2) information on invoices received from other entities in connection with the performance of tasks imposed on those entities by separate provisions.

These units will send lists in electronic form, without a call from the tax authority, to the Head of the KAS, in accordance with the rules on the transmission of tax books or parts thereof, within the time limit 25. the day of the month following each subsequent month.

Penalties for incorrect registration

Where the taxable person transmits a record containing errors or incorrect data, he shall impose, in accordance with the law amending the head of the tax office, a fine of 500 PLN for each identified irregularity[9] . Before imposing that penalty, the warden shall call on the taxable person to send a correction of the records according to certain rules, indicating errors or data not in accordance with the facts.

The draft also tightens the provisions of the Act of 10 September 1999 – Tax Penal Code[10] (continue k.k.s.). Namely punishes fines for fiscal misdemeanour will also be subject to that taxable person who, despite the disclosure of the subject matter or the tax base, does not submit a declaration or a declaration or a declaration to the tax authority or payer within the time limit, or does not submit it by electronic means, or makes it defective[11].

On the other hand, who, contrary to the obligation, does not send the books to the competent tax authority within the time limit or sends them to an unfair person, will be subject to a fine to 240 daily rates. In the event of a minor offence, fines will be imposed on the perpetrator of the criminal offence. fiscal misdemeanour, the person who sends the defective book will also be subject to this penalty[12].

Central Register of Invoices

According to Article 1(9) The project will be created by the Central Register of Invoices, containing a set of data from sent records and lists sent by government administration units and local government units. It will be an IT system for receiving, collecting and verifying, analysing and controlling these data.

The purpose of the amending law is to simplify VAT settlement. At the same time, the Ministry of Finance will launch, in the form of the abovementioned register, a powerful control tool, which, as indicated in the justification for the project, can demonstrate inconsistencies in these accounts, check the accuracy of invoices issued, fight VAT carousels more effectively and issue empty invoices.

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2 Reasons for the project, set out in the Government Legislative Centre 4 December 2018

[3] Article 1(3) design, amending Article 87(5-6a) the VAT Act

6 See justification for the project.