The Ministry of Finance is considering removing the obligation to submit VAT returns. This is related to the single control file that entrepreneurs must submit. Both the JPK and VAT returns fulfil the same function. The creation of an obligation to submit to the JPK therefore made VAT declarations unnecessary.
Ministry of Finance states that almost 95% the taxpayers obliged to do so submitted the JPK for January 2018 A total of over 80,000 invoices of suspicion. The total value of suspicious invoices is above 100,000,000 PLN. VAT revenue in 2019 are estimated by the Ministry of Finance over 160,000,000,000 PLN.
The legislator declares that the obligation to submit uniform control files is only one from tools used to seal the tax system. Further steps are planned to be kept up to date.
At the same time, MF explains that invoices considered suspicious do not necessarily have to show that we are dealing with some form of VAT fraud. In some cases it may be simply mistakes or accounting errors.
Finance Minister Teresa Czerwińska assures that in case of suspected unintentional error or mistakes, the entrepreneur will be notified by email or via SMS of the error and the need to correct it.
The legislator declares that the obligation to submit uniform control files is only one from tools used to seal the tax system. Further steps are planned to be kept up to date. one of them is to be the elimination of the e-gate, which seems to be the easiest way to send the JPK. It is not yet known what will replace this tool.