We would like to inform you about upcoming important changes in VAT in
1. From 01/09/2019 an obligatory mechanism of split payment is planned for transactions over PLN 15,000 documented with an invoice and listed in Annex No. 15 to the VAT Act, such as: metal products, scrap, precious metals, computers, laptops and processors, cell phones, car parts, recyclable materials, foils, fuel for cars, construction services.
The seller of the goods and services included in Annex 15- must put on the invoice the mandatory information: "Mechanizm podzielonej płatności " (split payment mechanism). Otherwise it is exposed to a penalty of 100% VAT.
The buyer must pay in the "split payment" mode, otherwise he is also exposed to a 100 VAT tax sanction.
Due to the introduction of the above changes, the obligation to issue invoices in the "reverse charge" mode for transactions in Annex 15 will disappear.
2. From 1/9/2019 a so-called "white book of taxpayers" will be created on the website of the Ministry of Finance. This is a list of VAT taxpayers containing: contact details, all information about registration or deregistration from the VAT data base, taxpayer status at any time, and the bank account numbers.
The invoices above PLN 15,000 must be paid to the bank account listed in the “ the white book of taxpayers”. This means you need to verify this bank account number each time you make a payment.
From 1.01.2020, invoice payment for an unpublished bank account will result in sanctions:
3. The liquidation of monthly VAT returns is planned for large entities
from 01.01.2020, and from 01.07.2020 for small entities. The VAT return will be
replaced with a JPK file (SAF-T) with extended data - JPK VDEK.
4. It is planned to introduce the possibility to use money accumulated on VAT bank account for other tax liabilities: PIT, CIT and ZUS.
5. From 01/07/2019 a penalty of PLN 500 has been introduced for each error found in the JPK(SAF-T) file. The sanction will be imposed if the taxpayer fails to correct the error within 14 days from being informed by the tax office.
6. On-line cash registers allowing for sending data directly to the Central
Repository of the Cash Register. The need to use a new type of online cash registers for industries:
8. Call Off Stock-consignment warehouse, unification of regulations
in the EU.
the rules are set out in Article 55a of the Implementing Regulation of the EU Council 2018/1912 of 4.12.2018. Changes from 01.01.2020 :
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