It would seem that after the revolution in the tax on goods and services which took place in 2014, The government will give taxpayers a moment of breath from change. Nothing more wrong – 2015 will bring new regulations The largest package of amendments provides for a government bill amending the Goods and Services Tax Act and some other laws of 10 September 2014. The most important ones are the following.
Reverse load
The draft includes significant changes in the reverse charge mechanism for trade in sensitive goods. After first, Annex 11 the VAT Act is to be added point 28a-28c, including laptops, tablets, mobile phones, including smartphones and game consoles. To Article 17(1)(7) the letter d is added.
This provision will provide that for goods listed in headings 28a to 28c Annex 11 The reverse charge will apply from the moment the supply threshold is exceeded. 20,000 PLN, without the amount of tax, to the buyer concerned, on a given date.
The problem may prove to be second a dash of this provision that sets a limit 10,000 PLN at the point of sale where the goods are purchased from one supplier offering them at different points of sale of sale.
After second, The reverse charge mechanism is also to cover further types of goods in the form of gold, silver, platinum, clad metals, jewellery and ribbed sheets of non-alloy steel.
After third Finally, taxable persons carrying out supplies of goods covered by the reverse charge mechanism will be required to submit summary information on domestic trade.
Joint liability
It was also planned to expand the scope of the goods, providing for joint liability of the buyer. Annex 13 Unwrought medals - gold, silver, platinum and patered metals - are to be extended to the VAT Act. Jewelry will also be added to this catalogue.
Proportion for non-taxable activities
Another significant change is the introduction of rules establishing the rate of deduction of tax on taxed activities and activities not subject to the VAT Act. At the request of the taxpayer, these rules may be laid down by the Chief of the Tax Office on the basis of documents presented by the taxpayer.
Compliance with such rules will not be called into question by the tax authorities, but if it is found that the method of determining the proportion does not correspond to the particularity of the taxable person’s activities, the Chief Executive of the Tax Office will be able to amend or revoke the determination of the proportion.
Correction of input tax
Important for taxpayers is the planned change Article 89b VAT Act. Added section 1b, according to which the taxable person who did not pay the deadline 150. the days will not have to make adjustments to the input tax if, at the end of the month in which that deadline expires, it is in bankruptcy or liquidation.
Guarantee deposit
The project also provides for numerous changes in guarantee bail. The most important of these include minimalisation (to 1,000,000 PLN) and maximum (to 10,000,000 PLN) the amount of the guarantee deposit for taxable persons supplying fuel. In addition, it is proposed to introduce a guarantee deposit interest rate in the form of a cash deposit. According to the project, this rate is to remain at the level of 30% the NBP deposit rate.
Entry into force 1 January 2015. The project is in the public consultation phase.
The amendments planned in other draft legislative acts will be discussed in further articles.