Free registration for VAT-R in 2015


One of the many changes in tax regulations planned for 2015 is the reduction of costs related to starting a business. A potential entrepreneur who intends to open his own business can count on savings in the amount of PLN 170 from January of the following year, because the fee will no longer apply when registering for VAT-R.

Registration for VAT-R

As a rule, a person running a business who intends to sell goods or services subject to VAT, must submit a VAT-R form no later than on the day preceding the commencement of the sale. The said form is used to register the entrepreneur as an active or exempt taxpayer of value added tax. The completed form should be delivered to the tax office competent for the place of business. If an entrepreneur who is a natural person performs taxable activities in areas subordinate to various offices, then the form should be submitted to the institution competent for the place of residence of the taxpayer.

Another way to submit VAT-R is to attach it to the CEIDG-1 form submitted for the purpose of registering a business.

Next, the tax office confirms the registration of the taxpayer as active or benefiting from VAT exemption. Currently, the entrepreneur must pay a fee of PLN 170 for such confirmation, and the obligation to pay the amount arises when the registration form is delivered to the office. The taxpayer is then obliged to provide the payment confirmation within 3 days from the date of the obligation to pay the amount due.

If the VAT-R form is submitted in electronic form, the payment confirmation may be attached in the form of a file with the PDF extension. Then there is no obligation to provide a proof of payment in paper form.

There is no mandatory VAT-R registration fee

The abolition of the obligation to obtain a confirmation of VAT registration is one of the assumptions of the draft Act on facilitating business activity. Therefore, from the beginning of 2015, obtaining a confirmation will not be obligatory for every taxpayer, thanks to which - slightly, but still - the costs of starting your own business will decrease. Importantly, the fee of PLN 170 will continue to be collected by offices for issuing a confirmation of registration at the taxpayer's request.