Entrepreneurs do not complain about the difficulties of submitting documentation from now on. This will be facilitated by a package of changes prepared under the direction of the Ministry of Development, Labour and Technology (MRPiT), which invited stakeholders to consult.
According to the MRPiT, “the need to improve the legal environment remains valid, as improving the rules is a continuous process. The elimination of further administrative barriers and the reduction of business costs lead to further unlocking business potential in Poland.
For the success of this objective, cooperation with entrepreneurs and organisations representing those who know which legal requirements generate the most costs, are excessive, burdensome or restrict development.
This is particularly important in the current circumstances of the need to address the negative economic effects of the epidemic COVID-19”.
She responded to the appeal. Polish Confederation Lewiatan, which presented its demands, cited below.
Verification of the validity of the VAT refund
The verification of the validity of the VAT refund shall take place as part of the verification activities. According to business information, officials abuse this provision requiring companies to provide explanations, documents, or even email correspondence with counterparties. Such "checking activities" greatly impair the functioning of the company, involving a lot of time for correspondence with the office.
Limitation in tax declarations of the number of fields with taxpayer data to name and identification number
Data with address fields such as the county, the municipality, the postal code do not appear necessary for the tax administration, in days sent electronically and automatically processed declarations. The tax administration system probably does not need this data at all to identify the declaration/tax collector and to allocate to the relevant databases.
Sending information PIT-11 to the tax office competent for the payer/entity of the consignor and not the taxable person
The need to identify a tax office for taxpayers, when sending information concerning, for example, revenues from other sources, is cumbersome. It often turns out that employees do not update the data of their tax offices. The change will save entrepreneurs time to meet tax obligations.
Amendments to the rules on the inclusion of taxpayers in the White List and the indication of bank accounts in declarations NIP-8/NIP-2
Currently, the VAT bill appears on the White List when the bank reports its account to the STIR system and the taxpayer reports it in parallel in the notification NIP-8 or NIP-2. We would like to post accounts only on the basis of data provided by banks under STIR. In NIP-8 or NIP-2 only accounts opened in foreign banks not covered by the STIR reporting system would be reported.
Removing the obligation to send information IFT-2R to non-residents
Non-residents in the vast majority do not need information IFT-2R, because the amounts of revenue arise from invoices issued by them, contracts concluded, receipts on their accounts - these documents are the basis of revenue accounting. The amounts deducted at source are also known to them.
Elimination of information CIT-7
Information CIT-7 includes data on dividends and other income from the share of profits paid to national legal entities and deducted tax. It was introduced at a time when CIT taxpayers were entitled to deduct the tax deducted from the tax due to CIT (the tax credit method). For many years the deduction has not been granted, which makes information unnecessary.
Decommissioning the obligation to demonstrate transactions with related entities (non-residents) in ORD- U
This information shall be shown in IFT-2R and in part in TPR-C (one and the same transaction may be reported in these third information sent to the tax authorities).