The arrival of the new year already traditionally entails numerous changes in the tax on goods and services. There will be no other way 2015 The changes in VAT are mainly due to the major amendment of the Act and the change in the place of delivery for telecommunications services and the implementation of the VAT system MOSS. The remaining changes relate primarily to the amendment of the VAT regulations.
Notification of a foreign taxable person for telecommunications services
The Ministry of Finance has consistently sought to adopt a new Regulation on exemptions from the obligation to keep records using fiscal cash registers. The last draft regulation on this issue dates back to 10 October 2014
Due to the change in the place of supply for telecommunications and electronic services, the Regulation of the Minister of Finance on the determination of taxable persons not subject to registration notification (current project dated 5 October 2014).
According to this project, VAT-R registration declarations will be exempt from the obligation of taxable persons who do not have their registered office or permanent place of business in the territory of the country of establishment if only telecommunications, broadcasting and electronic services are provided to consumers (i.e.
taxpayers subject to the MOSS VAT procedure).
Planned, the Regulation is to enter into force on the day 1 January 2015
Repayment of tax on goods and services to foreign operators
The change in the place of delivery for telecommunications services also generates the need to amend the Regulation of the Minister of Finance on the refund of tax on goods and services to certain entities. Draft dated 23 October 2014 adapts the Regulation in question to the participants in the implemented VAT system MOSS by regulating the rules on the application for VAT reimbursement by those taxable persons.
The Regulation is to enter into force on 1 January 2015
Records (fiscal)
The Ministry of Finance has consistently sought to adopt a new Regulation on exemptions from the obligation to keep records using fiscal cash registers. The last draft regulation on this issue dates back to 10 October 2014
The basic change that was envisaged in the project is the extension of the scope of services that will not benefit from the exemption from the obligation to use a fiscal cash register to record sales on account of turnover. From 1 January 2015 the right to exemption shall be lost to taxable persons providing services to natural persons:
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- repair of motor vehicles and mopeds and repair of tyres and replacement of wheels for these vehicles;
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- tests and technical inspections of vehicles;
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- medical (including dental)
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- tax and legal advice, excluding notarial services;
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- food-related;
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Hairdressing, cosmetic and cosmetic.
Another major change is the elimination of the exemption, as previously stated in the heading 34 Annex to the Regulation. This exemption currently applies to the absence of an obligation to register the provision of services to individuals by means of a fiscal cash register, where sales are recorded by invoices and the number of services provided in the previous tax year has not exceeded 50, and the number of recipients of services was less than 20.
Foreign telecommunications service providers, covered by the VAT system MOSS, will also be exempt from the obligation to record turnover through fiscal cash registers.
An important change is also the exemption from the obligation to record the supply of real estate and other fixed assets and intangible assets via the fiscal cash register. The delivery of the above will also not affect the limit of exemption from the obligation to use a register office. This limit will continue to be 20,000 PLN.
The exemptions set out in the draft regulation are temporary and apply until the end 2016 This means that if to the end 2016 no new regulation will be passed, all exemptions will expire. However, a new regulation is expected in second half 2016
„Deferred’ VAT deduction from fuel
Remember that in 2015 VAT payers who own passenger cars (and some other than motor vehicles with a maximum permissible weight not exceeding 3.5 tonnes), which do not use vehicle running records, will be allowed to count 50% the amount of tax charged from fuel purchase invoices. However, you have to wait until 1 July 2015