Tax declarations - how to deliver to the office? - NS. II tax on goods and services (VAT)

Tax on goods and services - VAT-7 declaration (VAT-7K)

Entrepreneurs registered as active VAT payers, apart from income tax, also settle tax on goods and services. Therefore, they are required to calculate their receivables separately. In the case of VAT, unlike the periodic settlement of income tax advances, the entrepreneur is obliged to submit a return for each period (month or quarter - depending on the form selected on the VAT-R registration application). Periodic VAT declarations are VAT-7 (for monthly periods) or VAT-7K (for quarterly settlements).

Deadline for submitting and paying for the VAT declaration: VAT-7 up to the 25th month following the month for which VAT is calculated, VAT-7K up to the 25th month following the quarter for which VAT is calculated.

In the case of VAT declarations, they should also be submitted for periods in which there was no sale or deduction of cost. This means that in the case of VAT also the so-called Nil returns should be submitted within statutory deadlines to the competent office of the taxpayer.

Forms of submitting the declaration: electronic shipment: without an electronic signature (for authorization purposes, the amount of income from the return submitted in the last tax year is provided), with an electronic signature by providing the certificate code, hand delivery to the office and submission to the appropriate window - the office employee is obliged to issue a confirmation of submitting the declaration, shipment by post - it is important that the entrepreneur has a proof of posting with the date of dispatch.

Intra-Community transactions - VAT-EU, VAT-9M, VAT-8 declaration

VAT-EU

Entrepreneurs making intra-Community transactions are also obliged to submit periodic declarations. Active VAT taxpayers registered as VAT-EU taxpayers making intra-Community acquisition of goods or intra-Community supply of goods or providing services for which the place of supply is determined as the place of residence of the buyer (Article 28b of the VAT Act) are obliged to submit a declaration for the periods in which they made the above-mentioned transactions VAT-EU.

Deadline for submitting the EU-VAT declaration: in paper version by the 15th month, in an electronic version (here only and exclusively shipment with the use of an electronic signature) until the 25th month, after the month in which the transaction was made - tax obligation occurred.

Therefore, the import of services is not shown in the VAT-EU declaration, despite the fact that it is an intra-Community transaction, the completion of which obliges entrepreneurs to register for intra-Community purposes.

VAT-EU declarations are submitted for mainly informational and statistical purposes. Unlike VAT-7 returns, they do not require payment of tax.

The difference between periodic VAT-7 declarations and VAT-EU declarations is also the fact that the entrepreneur is not obliged to submit "zero" declarations for the periods in which no intra-Community transaction took place. However, it should be remembered that failure to submit the VAT-EU declaration within the next 6 months or 2 consecutive quarters results in automatic deregistration from VAT-EU.

VAT-9M

In the case of intra-Community transactions, also taxpayers benefiting from the VAT exemption may - in some cases - be required to submit declarations related to the tax on goods and services. This will be the case when an exempt VAT payer imports services for which, according to the VAT regulations, he, as the buyer, will be required to calculate and pay VAT to the Tax Office.

The deadline for submitting the VAT-9M declaration and paying the tax by a non-VAT payer in connection with the import of services is the 25th day of the month following the month in which the transaction was made - there was a tax obligation for the import of services.

VAT-8

VAT exempt taxpayers may register for intra-community purposes, i.e. VAT-EU. In some cases, this registration is even obligatory, e.g. when the intra-Community acquisition of goods exceeds the value of PLN 50,000. After exceeding this amount or voluntarily registering a non-VAT for VAT-EU purposes, he is obliged to prove the purchase of the goods under the VAT transaction in the VAT-8 declaration and pay the tax accordingly.

The deadline for submitting the VAT-8 declaration and paying the tax by a non-VAT payer in connection with the intra-Community acquisition of goods expires on the 25th day of the month following the month in which the transaction was made - there was a tax obligation for intra-Community acquisition of goods

Both the VAT-9M declaration and the VAT-8 declaration can be submitted to the Tax Office in a traditional form - on paper or in an electronic version, but as in the case of VAT-EU - only if the entrepreneur has a qualified signature.