The Supreme Chamber of Control published a report on the fight against VAT fraud on its website. It presents extensive data that show that tax administrations are increasingly doing better in combating fraud on goods and services.
As NIK points out In 2017 revenue from tax on goods and services was by 24%, or o 30,000,000,000 PLN higher than In 2016 This was the result of good times and changes and tools that improved its recovery. Revenue of the State budget for years 2015, 2016 and 2017 were 123,000,000,000 PLN, 127,000,000,000 PLN and 157,000,000,000 PLN.
The Supreme Chamber of Control has positively assessed the legislative and organisational changes introduced by the Ministry of Finance to counter fraud of the tax on goods and services. To this end, the Ministry of 1 January 2016 to 30 June 207 developed and introduced a number of tools. The NIK considered the introduction of the obligation for taxpayers to send uniform control files, i.e. information from sales and purchases registers, to be the most important.
Obligation of the JPK
The Supreme Chamber of Control has positively assessed the legislative and organisational changes introduced by the Ministry of Finance to counter fraud of the tax on goods and services. To this end, the Ministry of 1 January 2016 to 30 June 207 developed and introduced a number of tools.
The NIK considered the introduction of the obligation for taxpayers to send uniform control files, i.e. information from sales and purchases registers, to be the most important.
On the basis of the data sent from JPK VAT at the Ministry of Finance, they carry out analyses to identify suspected entities of irregularities in tax settlements, in particular to participate in carousel fraud. According to the data presented in the report by September 2017, using JPK VAT files 84 Analysis.
Their results were forwarded to the competent tax offices. On this basis, VAT refunds on 49,000,000 PLN , a 28 tax checks have been initiated.
Another amendment introduced was the fuel package, modifying the VAT accounting rules for intra-Community acquisition of motor fuels, and the transport package, launching a system for monitoring the transport of sensitive goods by road. The Ministry of Finance estimates that as a result of the changes introduced, operators licensed to trade in fuels and submitting JPK VAT files paid in the first half of the year 2017 VAT higher by around 2,500,000,000 PLN than in the first half of the year 2016
KAS interventions
From 1 March 2017 The KAS Act began to apply, which rebuilt the model of the tax administration. The National Tax Administration was established, which was created from the merger of the tax administration, Customs Service and tax control.
The report indicates that KAS detected tax carousels in which it participated at least 170 Polish companies and 55 foreign, detained 13 members of the crime group who extorted 124,000,000 PLN VAT, and the recovery has been thwarted 160,000,000 PLN tax.
The number of fiscal controls has fallen and the effects of VAT checks have fallen after growth In 2016 o one fifth, They're clearly down. In 2017.In 2017 the number of fictitious invoices disclosed by customs and tax offices has also decreased and before 1 March IRS offices.
In 2016 revealed them above 421,000 (close 17% more than In 2015) above 103,800,000,000 PLN. (close 27% higher than In 2015). In the first six months 2017 revealed 98,400 fictitious invoices for the amount 20,600,000,000 PLN (by 52% and o 47% less than in the first half of the year 2016). Whole 2017 It was close.
256,000 thousands of fictitious invoices per amount 56,900,000,000 PLN (by 39% and o 45% less than all 2016).
Sealing pack
NIK also points to the introduced In 2017 VAT sealing package. The changes introduced included, inter alia, the elimination of the possibility of quarterly accounting by taxpayers (except micro-enterprises) and the possibility of quarterly settlements over the period first year after registration, modification of tax refund rules in accelerated 25-the day-to-day deadline, the reintroduction of penalties in VAT, the increase of penalties for the issuing and use of false invoices, the extension of the reverse charge mechanism to, inter alia, construction services, and finally the introduction of changes in the registration and deletion of taxable persons from the VAT register.
Finally, the Supreme Audit Office considered it appropriate to prepare and introduce further VAT sealing solutions, such as:
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- the split payment mechanism;
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- the electronic system of the clearing house (STIR);
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- a public register of taxable persons' bank accounts for VAT settlement;
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- the central register of invoices.
Author:
Marcin Kołkowicz
Tax adviser, tax consultant At Russell Bedford Poland Sp. z o.o., a graduate of the Administration, Management and Marketing of the Catholic University of Lublin named after John Paul II. The subject of tax law deals with from 2012. He gained experience in Lublin and in Warsaw tax advisory offices. Author and co-author of many tax publications, in particular for the legal and tax portal TaxFin.pl. In his career, he dealt with both direct and indirect taxation issues, with particular emphasis on VAT.