Among the changes in VAT that are planned to enter into force for one year 2015 is a change that will significantly affect the functioning of the market for selected electronic products. In line with the proposed changes in content Article 17 and Annex 11 to the VAT Act, whose entry into force is planned from 1 April 2015, the ‘reverse charge’ obligation (the VAT payer is the buyer only) concerns transactions related to the domestic turnover of the goods indicated in the content item 28a-28c Annex 11 or tablets, notebooks, laptops, mobile phones including smartphones, video game consoles and other arcade or gambling devices.
Significantly, the change is confirmed by the fact that the Ministry of Finance and, consequently, tax authorities and tax authorities regard most of the electronic industry as one where irregularities occur on a larger scale. This treatment is confirmed by the proposed amendments to the VAT Act.
A worrying symptom of the entry into force of the abovementioned regulations is therefore the recognition of the electronic goods trade industry, which includes trade in the above-mentioned products, as being unfair.
The planned changes will affect the functioning of entities that operate in a manner that is in breach of tax rules, but in a significant percentage they concern those that are fairly accountable to the tax, whose role as dishonesty makes the running of the current business in this area of economic life significantly more complicated.
The generalisation of VAT irregularities in the electronic product industry and the stigmaisation of this industry means that the handling of goods and services tax cases will be even more difficult than before the proposed changes.
As long as the case is resolved in the future by the entry into force of the changes referred to above as regards transactions executed after 1 April 2015 , Current affairs will be onerous for the majority of taxpayers trading in electronics.
Even before proposing amendments to the VAT Act in this area, the interest of tax authorities operating in the field of electronic commerce increased. This is particularly burdensome for entities that operate with sound tax settlements.
For companies whose activities focus on foreign trade, it is difficult to operate, that tax authorities are often unduly extending procedures concerning the reimbursement of surplus tax on dues, due to the stigma of the industry.
The scope of the checks often also goes beyond the standard verification of the reliability of the declaration of the amounts of tax on goods and services.
A similar situation, generalising the problem of irregular accounts with the budget, is the case in VAT and excise duties proceedings in fuel traders. It is important to provide substantive support to those who face procedural difficulties and participate in the proceedings concerning the tax on goods and services declared in previous years