are solutions introduced to simplify VAT settlement. The solutions of the SLIM VAT package are to clarify and supplement some of the VAT provisions by removing unnecessary obligations that make running a business difficult. From January 01, 2021. as part of the SLIM VAT package, among others, changes in the settlement of correction invoices.
From October 01, 2020, the obligation to send a new JPK_V7 file to the KAS gates comes into force, which replaces the current VAT declaration and JPK_VAT file. This change will extend the existing reporting obligations to three areas:
From October 01, 2020, the obligation to send a new JPK_V7 file to the KAS gates comes into force, which replaces the current VAT declaration and JPK_VAT file. The new electronic document is a combination of the declaration and registration parts, which must be additionally supplemented with new GTU codes. The seller is obligated to mark the delivered goods and services with the appropriate GTU code in the JPK_V7 file. The sale of goods that are not listed in the catalog remains unmarked. The GTU code grouping catalog itself consists of 13 items:
In order to apply the 0% rate VAT to intra-Community supply of goods, the taxpayer should have documents confirming the export of goods to another EU country. According to EU Council Implementing Regulation 2018/1912 of December 4, 2018. from January 01, 2020 in force presumption of exportation of goods to another EU country on the basis of having appropriate documentation.
The rental of real estate is taxed at a rate of 23%.
Rental of real estate for housing purposes is exempt from VAT. The VAT exemption does not apply to accommodation services provided by hotels, motels and other hotel facilities (PKWiU 55), where taxation is 8% VAT.
The purchase of a gift will constitute a tax cost, provided that the expenditure is incurred in order to generate income or to maintain or secure a source of income. In practice, this means that gifts should bear a company logo, of low value, and their delivery should be massively for advertising purposes (i.e. promoting the brand or products of the company). In addition, when input VAT on the purchase of gifts is not deductible, it is a tax deductible cost. In contrast, elegant and valuable gifts given to selected contractors and gift baskets in which we place branded sweets and alcohols are used to build or maintain good relationships and create a favorable image of the company, are representative and do not charge tax costs.
From January 01, 2020, taxpayers and payers of tax liabilities due to CIT, PIT, VAT and non-tax budget receivables will be obliged to settle current payments, arrears and corrections resulting from previous settlement periods from the above-mentioned taxes to an individual tax account.
The service of transporting goods performed for the taxpayer is, as a rule, taxed at the place of the service recipient's seat. The VAT rate for this service depends on the type of transport performed. If the place of its provision is not the territory of our country, then this service will not be taxable in Poland (Article 28f, point 1a, point 1 the VAT Act). However, when the place of taxation is Poland, then this service may be taxed at the basic rate of 23% VAT or at the 0% rate (international transport). Taxation with tax on goods and services in accordance with the territoriality principle applies only when the place of supply and service provision (determined on the basis of the provisions of the Act) is the territory of the country through which - according to the definition contained in Art. 2 point 1 of the Act - shall mean the territory of the Republic of Poland, subject to Art. 2a of the Act (regarding cross-border bridges).