We have prepared a list of the most important changes, in the form of pdf. - brochure presenting news in tax law can be downloaded, passing down the article.
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White list of VAT payers – from 1 September 2019 a list of entities registered as VAT payers, not registered and deleted and returned to the VAT register is functioning. For transfers above 15,000 it is necessary to verify the counterparty on a white list of VAT taxable persons, at podatki.gov.pl/list-tax collector-vat-searcher Account held should be reported by updating CEIDG/NIP-8.
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From 1 September 2019 extending the catalogue of taxable persons who cannot benefit from an individual exemption. List of entities that cannot benefit from the exemption in relation to the amount of revenue that did not exceed the total amount in the previous tax year 200,000 PLN, has been extended to taxable persons supplying parts to motor vehicles and motorcycles (regardless of the way delivery is carried out). Nor will the supply of certain goods sold online (under the organised distance contract system, without the physical presence of the parties, with exclusive use of the one or more means of distance communication up to and including the conclusion of the contract, namely:
- • cosmetic and toilet preparations (PKWiU 20.42.1),
- • computers, electronic and optical products (PKWiU) 26),
- • electrical and non-electric household appliances (PKWiU) 27,
- • machinery and equipment n.e.c. 28.
We invite you to the conference Taxes Directive 2019/2020 – Review of key developments . For our readers discount 10%, on the password Calendar of tax changes
Furthermore, the possibility of VAT exemptions for taxpayers providing debt collection services, including factoring, has been removed.
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From 1 September 2019 changes in VAT clearance for imports of goods. VAT on imports of goods can be settled on the basis of the closure settlement in question under Article 175 Regulation (EU) 2015/2446.
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From 1 October 2019 lower income tax comes in – 17%
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From 1 November 2019 reverse loading and mandatory split payment in certain industries. The SP enters – a special type of transfer, which is to be described as a ‘shared payment mechanism’ – annotation must appear on the invoice. We'll pay taxes and ZUS from the Vat account. The possibility of making collective transfers was introduced as part of the split payment.
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From 1 January 2020 the planned date of entry of the tax microaccount – an individual account for each taxpayer.
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From 1 January 2020 We put NIP on the invoice receipt. The new invoicing rule is the result of the amendment Article 106b VAT Act. However, this obligation will not apply to passenger taxi services, excluding rental of passenger cars with driver (PKWiU 49.32.11.0).
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From 1 January 2020 There's a relief for bad debts in the PIT.
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Changes in the rules for establishing the place of supply of chain transactions (scheduled entry into force 1 January 2020 ) The draft provides that, in the case of intra-Community chain transactions, shipping or transport will in principle be allocated to the intermediate entity.
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Introduction of additional conditions for applying the rate 0% in WDT (scheduled entry into force date 1 January 2020 ) Implementation Directive 2018/1910 The proposed law introduces substantive conditions on which the possibility of applying the rate depends 0% for the intra-Community supply of goods.
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Amendments to TAX FREE (scheduled entry into force date 1 January 2020 .). The amendment is governed by the judgment of the Court of Justice of 28 February 2018 on C-307/16 Stanisław Pieńkowski v. Director of the Tax Chamber in Lublin.
The CJEU ruled that the condition for the seller to achieve a turnover for the previous tax year above 400,000 PLN authorising the refund of travel tax is incompatible with the rules Directive 2006/112.
Therefore, 1 January 2020 the condition of achieving a minimum amount of turnover is eliminated, which means that, in principle, any seller will be able to refund the goods purchased by the traveller.
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Changes in the procedure of consigning warehouses – call-off stock (planned entry into force from 1 January 2020 .). The project foresees an introduction two call-off stock storage procedures by regulating:
- - the procedure for the movement of goods under the call-off stock storage procedure within the territory of the country and,
- - procedures for a call-off stock warehouse located in the territory of a Member State other than the territory of the country’
In addition, the condition that the taxable person to whom the goods were moved had to operate a consigning warehouse was waived. Consignment warehouse procedures are also possible for goods intended for commercial activity (currently only goods used for production activities). Failure to collect goods from a call-off stock warehouse will result in a taxable person moving goods to a non-transactional warehouse moving goods between Member States.
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1 April 2020 – enter a new VAT rate matrix and Binding Rate Information (WIS). For more information:
- https://www.russellbedford.pl/aktualnosci/zmiany-w-podatkach/item/1480-zmiany-vat-nowa-matryca-biala-lista-podatnikow-i-wiazaca-informacja-stawkowa.html
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From 1 April 2020 replacing the declaration VAT-7/VAT-7K converted JPK VAT file, liquidation of the annexes to the VAT return and elimination of the obligation to submit summary information VAT-27
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