How to fill in VAT-R - detailed description
The VAT-R declaration is submitted in order to register or update data in the field of tax on goods and services (VAT). It gives the entrepreneur the opportunity to register as an active VAT payer, but also as an exempt VAT payer. In addition, printing allows both the registration and updating of data related to VAT-EU. This article describes how to fill in the VAT-R.
How to fill in the VAT-R - overview of the form fields
As described on the form, the taxpayer fills in clear fields. The dark fields are reserved to be filled in by an employee of the competent tax office. If the form is completed by hand, capital letters shall be used. Instead of manually filling in the VAT-R application, you can also use the interactive creator of documents ready for printing or sending files in PDF / XML format. The VAT-R form can be submitted to the tax office:
- personally (then we print two forms: the first to be sent to the tax office, the second - to be kept in the accounting records along with the information when they were submitted and accepted by the office);
- by post (it is important to remember that the form you send is signed);
- electronically using a qualified electronic signature or a trusted profile, where the VAT-R is an attachment to the application for entry or for changing the entry in CEiDG. When completing the form, first enter the Tax ID - NIP number of the taxpayer in field 1 on the left. In the case of sole proprietorship, the tax identification number of the owner is given, while in the case of a civil partnership - the company's tax identification number - the company, not its owners, will be an active VAT payer. Items 2 and 3 are completed by an employee of the tax office.
VAT-R declaration - part A. Purpose and place of submitting the declaration and information on the properties of the head of the tax office
The taxpayer submits a VAT-R application in order to:
- registration or
- data update.
The registration application is made before the performance of the first activity subject to tax on goods and services. This provision also applies to taxpayers previously exempt from VAT. According to tax law, registration should be made before the date on which the taxpayer loses the right to benefit from the exemption. In the event of resignation from the subject exemption, it must be reported to the tax office before the first day of the month in which the transactions made by the entrepreneur will be subject to taxation. Therefore, registration can be made during the tax year. The taxpayer may obtain a registration certificate. This is related to the payment of a fee of PLN 170 by the taxpayer (voluntary activity). If the data contained in the VAT-R form change, the taxpayer is obliged to report the change to the head of the tax office within 7 days from the date on which the change took place.
In field 5, provide the data of the tax office to which the declaration is addressed.
The competent office for VAT settlement purposes is:
- for natural persons (e.g. sole proprietorships) - the office competent for the taxpayer's residence address (the same as for income tax);
- for persons other than natural persons (e.g. limited liability companies, civil partnerships) - the office competent for the company's registered office address.
Fields 6 and 7 are completed only when the entrepreneur has an address of residence outside Poland.
In the case of updating the VAT-R, items 8 and 9 are completed, in which it is specified whether the tax office to which VAT is paid has changed (this is related to a possible change of the place of business).
VAT-R return - part B. Data of the taxpayer submitting the VAT-R
Part B is intended for filling in the taxpayer's identification data. It should be remembered that the fields marked with "*" refer to a taxpayer who is not a natural person, and those marked with "**" - a taxpayer who is a natural person (including sole proprietorships).
In the case of natural persons, the registration form includes the address of residence, and for persons who are not natural persons - the address of the registered office. The data entered on the VAT-R form should be included in the sales and purchase invoices. For natural persons running a business, the correct address on the VAT invoice will therefore be the address of the place of residence, and not the address of the registered office, as often wrongly assumed by taxpayers.
Field B.3 only needs to be completed for foreign taxpayers. A foreign person should be understood as a taxpayer who does not have a registered office or a permanent place of business in the country.
VAT-R declaration - part C. Tax obligation in the scope of tax on goods and services
Part C of the VAT-R form is divided into three parts, respectively related to:
- circumstances determining the tax obligation;
- information related to the submission of the declaration;
- information related to the performance of intra-Community transactions.
In boxes C.1, C.2 and C.3 the squares appropriate for the taxpayer (both for the registration declaration and its update) are marked.
VAT-R declaration - part C.1. Circumstances determining the tax obligation
Item 26: it is marked out by an entity that is not a taxpayer within the meaning of Art. 15 of the VAT Act, i.e. it is not a legal person, an organizational unit without legal personality or a natural person performing independent economic activity.
Item 27: it is entered for a taxpayer established outside the territory of the country.
Item 28: it is marked out by a taxpayer who, when starting a business activity, does not have the right to exemption from taxation with the tax on goods and services due to, inter alia, on:
- expected turnover;
- making deliveries:
- articles of precious metals or with these metals;
- goods subject to excise duty, with the exception of electricity and tobacco products within the meaning of the provisions on excise duty;
- new means of transport;
- construction sites;
- wholesale and retail parts for motor vehicles and motorcycles;
- providing legal services and consulting services, as well as jewelery services.
Item 29: it is entered for a taxpayer benefiting from an exemption under Art. 113 paragraph. 1 or 9 of the VAT Act (subjective exemption), the so-called small trader. It is worth remembering that this taxpayer is not obliged to register as a VAT payer, but by submitting the registration application, he may be registered as a "VAT taxpayer" - registered VAT taxpayers exempted may issue invoices instead of bills (providing the legal basis for the exemption on these documents - not applicable to the exemption) subjective).
Item 30: it is entered by a taxpayer who sells only goods and services tax exempt under Art. 43 sec. 1 (objective exemption), with the exclusion of point 3 and art. 82, who is not required to register as a VAT payer but can be registered as a "VAT exempt".
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Item 31: it is entered by the taxpayer benefiting from the exemption mentioned in Art. 43 sec. 1 point 3 of the Act, i.e. a flat-rate farmer supplying agricultural products from his own agricultural activity or providing agricultural services.
Item 32: it is marked out by the taxpayer resigning from the exemption referred to in Art. 113 paragraph. 1 or 9 - the one who was entitled to an exemption due to the amount of turnover and who resigned from this exemption.
Item 33: it is marked out by the taxpayer resigning from the exemption referred to in Art. 43 sec. 1 point 3 of the Act, i.e. a flat-rate farmer.
Item 34: it is entered by the taxpayer who loses or has lost the right to the exemption referred to in Art. 113 paragraph. 1 or 9 (turnover exemption).
Item 35: it is marked out by the taxpayer who performs the activities referred to in Art. 113 paragraph. 13 of the Act, i.e. activities, the performance of which does not give the right to apply the subjective exemption from VAT.
Item 36: to be entered for a supplier not established in the territory of the country who will carry out (carries out) intra-Community distance sales of goods which are within the territory of the country when dispatch or transport begins.
Item 37: it is marked out by the taxpayer who will facilitate (facilitate) the deliveries referred to in Art. 7a paragraph. 1 and 2 of the Act.
Item 38: it is entered by the taxpayer who will facilitate (facilitate) the supplies and services referred to in Art. 109b paragraph. 1 of the act
Item 39: here is the date on which the taxpayer will be or already avails of the exemption, or from which he loses or waives the right to the exemption.
Heading 40: Includes data on small taxpayers tax liability:
- field 1 selects the entity choosing the cash method, consisting in the fact that the tax obligation arises on the date of full or partial payment (the exception is the situation when the sale is made to taxpayers exempt from VAT, if the payment is not settled, then the tax obligation arises within 180 days from the date of sale of the goods or performance of the service);
- box 2. selects a taxpayer who loses or has lost the right to make cash payments, ie a taxpayer who lost the status of a "small taxpayer" due to exceeding the turnover limit;
- box 3 is selected by the taxpayer resigning from the cash method.
Items 41, 41, 42, 44: are filled in only by those taxpayers who have chosen the cash method, lose the right to use it or give it up (i.e. those who ticked one of the squares in item 40). In the fields, enter the quarter and year of the beginning of the use of the cash method or the month / quarter and year of the loss of the right / resignation from its use.
The taxpayer who settles VAT on a quarterly basis completes fields 41 and 42, and in the case of monthly settlements, fields 43 and 44.
box 1. is selected by the taxpayer who chooses the option of accounting for quarterly periods;
box 2 is selected by the taxpayer who resigns from submitting declarations for quarterly periods.
Quarterly VAT settlement is available to small taxpayers registered for VAT for a minimum of 12 months, whose turnover during the tax year does not exceed EUR 1,200,000.
Items 46 and 47: this field is completed by the taxpayer who gives up the right to submit quarterly returns by entering the quarter and year of the last quarterly return.
box 1 selects the taxpayer choosing to tax taxi services in the form of a lump sum (pursuant to Article 114 (1) of the Act);
box 2. selects the taxpayer resigning from taxation of taxi services in the form of a lump sum (pursuant to Article 114 (4) of the Act);
box 3 selects the taxpayer benefiting from the exemption referred to in art. 122 of the Act, i.e. a taxpayer performing the activities of supply, intra-Community acquisition and import of investment gold;
box 4 is selected by the taxpayer resigning from the exemption, in accordance with art. 123 of the Act;
Items 49 and 50: to be completed only by the taxpayer who chooses or waives flat-rate taxation while providing taxi services, entering the month and year of choice or opt-out of flat-rate taxation.
VAT-R declaration - part C.2. Information on submitting the declaration
Item 51: applies to taxpayers submitting or planning to submit JPK_V7 monthly (VAT settlement on a monthly basis).
Item 52: applies to taxpayers who submit JPK_V7 quarterly, who have notified the office of the choice of the form of quarterly VAT settlement.
Item 53: concerns taxpayers submitting VAT-8 declarations, i.e. taxpayers exempt from VAT who purchase goods from contractors from countries belonging to the European Union.
Item 54: applies to taxpayers submitting VAT-12 returns in the cases referred to in Art. 114 sec. 3 of the Act (taxpayers providing passenger taxi services taxed in the form of a lump sum, submitting a shortened tax declaration).
Items 55, 56, 57 and 58: in these fields, the taxpayer provides the quarter / month and year for which he / she will submit the first return listed in items 51 to 54.
VAT-R declaration - part C.3. Information on the performance of intra-community transactions
This part is filled in by the taxpayers referred to in Art. 97 sec. 1, 2, 3 or 13 of the Act (i.e. performing intra-Community transactions, who are obliged to register as VAT-EU taxpayers).
Items 59, 60 and 61: mark taxpayers who meet the conditions specified in the descriptions.
Item 59: applies to taxable persons carrying out intra-Community transactions, including:
- import of services;
- providing services for foreign contractors.
Item 60: applies to taxpayers exempt from VAT, making intra-Community acquisitions of goods (intra-Community acquisition of goods - registration compulsory after exceeding the intra-Community acquisition value of PLN 50,000).
Item 61: applies to taxpayers benefiting from the VAT exemption providing services to contractors from EU countries or purchasing services for which the buyer is the taxpayer - Art. 28b of the VAT Act.
Item 62: in this field, the taxpayer provides the expected date of commencement of the intra-Community transactions for which he is registering.
Item 63: to be filled in by the EU-VAT payer in case he ceases to carry out intra-Community transactions, resulting in deregistration from VAT-EU.
Item 64: to be filled in by the VAT-EU taxpayer in the event that it ceases to carry out intra-Community transactions (will mark item 63).
VAT-R declaration - part D. Application for confirmation of registration of an entity as a VAT payer
In part D of the VAT-R form, you can request confirmation of VAT registration
Signature of the taxpayer or the person representing the taxpayer
In Part E, you must enter the details of the taxpayer or its representative and sign it.
The completed form is delivered to the competent tax office in accordance with the place of residence.
At the end of the VAT-R form, an instruction has been added, on the basis of which there is a risk of liability provided for in the Fiscal Penal Code for providing untruths or concealing the truth.
How to fill in VAT-R in the wFirma.pl system
WFirma.pl system users can easily fill in the VAT-R using an interactive form. To do this, go to the tab: START »TAXES» VAT TAX »ADD A DECLARATION» VAT-R APPLICATION.
The user will be redirected to the VAT-R form, which selects the fields to be filled in.
Shipment of VAT-R directly from wFirma.pl is possible with your own qualified signature. To use a given function, select the generated VAT-R and select the SEND / EXPORT »SEND OFFICE option.