The Sejm passed important changes in VAT. There are several new things for entrepreneurs

The Sejm adopted an amendment to the Act on tax on goods and services and the Act on the principles of registration and identification of taxpayers and payers. 420 MPs voted for the adoption of the new regulations, 21 were against and no one abstained. At the same time, three proposed amendments were rejected. Now the bill will be submitted to the Senate.

One of the most important changes is the ability to check the taxpayer’s status in the list of VAT taxpayers even up to five years ago. Thanks to this, entrepreneurs will be able to verify the status of the contractor as of a selected date in the past, and not – as currently – only as of the date of verification.

New solutions for entrepreneurs and changes in settlements

The amendment also provides for the introduction of the so-called VAT warehouse. This solution is intended to simplify the settlement of tax on goods and services by entities operating in international trade in goods.

The project also clarifies the regulations regarding the place of electricity supply. According to the new regulations, the same VAT taxation rules will apply both to energy supplied through the power system and outside it.

The changes also include the extension of the buyer’s joint and several liability for the seller’s tax arrears. It will concern, among others: cases where the taxpayer knew that the invoice was issued by a non-existent entity, documents activities that have not been performed, contains amounts that are inconsistent with reality or confirms activities performed under conditions of abuse of law.

E-check-in via the National Tax Office and further simplifications

The new regulations also extend joint and several liability to selected intangible services, such as consulting, management, accounting, advertising and research services. The regulations will apply to invoices exceeding PLN 15,000. PLN, and in certain cases also for lower amounts, if the total value of services from one entity in a given month exceeds PLN 50,000. zloty.

The amendment also eliminates the obligation to pay VAT within 14 days of the intra-Community purchase of a means of transport and the obligation to report in JPK_VAT the tax base for certain tax-exempt goods and services purchased from taxpayers who do not have their registered office or permanent place of business in Poland. The regulations also provide for the possibility of carrying out the so-called e-clearance using IT tools provided by the National Tax Administration.