Service-Tax

How to fill in VAT-R? part 1

The VAT-R is a declaration submitted in order to register / update data in the field of tax on goods and services (VAT). If the entrepreneur does not want to benefit from the exemption, the form also includes the registration / update of data related to EU VAT.

According to the description on the form, the taxpayer fills in the light boxes, and the dark ones are reserved to be filled in by an employee of the relevant Tax Office. If the form is completed by hand, capital letters should be used. Instead of manually checking out the application, you can also use the interactive wizard of print-ready PDF files. However, it must be remembered that they cannot be saved on the disk, so it is best to print them in two copies - one for the office, and the other should be kept in the accounting documentation. When completing the form, first enter the Tax Identification Number in the field 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 tax identification number of the company, because the company will be an active VAT payer, not its owners.

VAT-R declaration - how to fill in?

A. PURPOSE AND PLACE OF SUBMITTING THE NOTIFICATION AND INFORMATION ON THE PROPERTIES OF THE HEAD OF THE TAX OFFICE

The taxpayer submits a VAT-R application for the purpose

registration, or;
data update.

The registration application is made before the first activity subject to taxation with value added tax. This provision also applies to taxpayers previously exempt from VAT. Pursuant to tax law, registration must be made before the date on which the taxpayer loses the right to benefit from the said exemption. In the event of resignation from the subject exemption, it should 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. If the data contained in the registration application 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 the case of updating the declaration, items 8 and 9 are filled in and they indicate whether the tax office to which VAT is paid has changed (it is related to a possible change of the place of business). In field 5, provide the details of the Tax Office to which the notification is addressed. For VAT purposes, the competent office is chosen according to the place of performance of taxable activities. Therefore, it may happen that it will be a different office than for the purposes of income tax settlements (here chosen due to the place of residence of the taxpayer). Fields 6 and 7 are completed only when the entrepreneur has an address of residence outside Poland.

B. DATA OF THE TAXPAYER Part B is intended for filling in the details of the taxpayer. Please note that the fields marked with "*" refer to a taxpayer who is not a natural person, and those marked "**" - a taxpayer who is a natural person (including sole proprietorships).

A foreign person should be understood as a taxpayer who does not have a registered office or a permanent place of business in the territory of the country. 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 provided will be used to identify the taxpayer on invoices. Therefore, for natural persons conducting business activity, the correct address on the VAT invoice will be the address of the place of residence, and not the address of the registered office, as taxpayers often think.

Box B.3. to be completed only in the case of taxpayers who are a foreign person.

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.

C. TAX LIABILITY FOR THE TAX ON GOODS AND SERVICES Part C of the VAT-R form is divided into three parts 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 in the case of the registration declaration and its update) are marked.

C.1. CIRCUMSTANCES DEFINING THE TAX LIABILITY

Item 27: marks an entity that is not a taxpayer within the meaning of Art. 15 of the VAT Act (it is not a legal person, an organizational unit without legal personality or a natural person performing independent economic activity).

Item 28: check out the taxpayer established outside the territory of the country.

Item 29: outlines a taxpayer who, when starting a business activity, is not entitled to exemption from taxation with value added tax due to:

expected amount of turnover,
importing services,
intra-community acquisitions of goods,
delivery of goods for which the buyer is the taxpayer,
making deliveries:

articles of precious metals or with the participation of these metals,
goods subject to excise duty, with the exception of electricity (PKWiU 40.10.10) and tobacco products within the meaning of the provisions on excise duty,
new means of transport,
construction and development areas,
providing legal services and consulting services, as well as jewelery services.

Item 30: check out the taxpayer benefiting from the exemption under Art. 113 paragraph. 1 or 9 of the VAT Act, 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" - since 2013, registered VAT taxpayers exempted may issue invoices instead of bills (providing the legal basis for the exemption on these documents) ).

Item 31: check out the taxpayer who sells only goods and services tax exempt under Art. 43 sec. 1, with the exception of point 3 and art. 82, who is not obligated to register as a VAT payer, but can be registered as an "exempt VAT payer".

Item 32: check out the taxpayer benefiting from the exemption mentioned in art. 43 sec. 1 point 3 of the Act (flat-rate farmer supplying agricultural products from his own agricultural activity or providing agricultural services).

Item 33: check out the taxpayer resigning from the exemption referred to in Art. 113 paragraph. 1 or 9 - a taxpayer who was entitled to an exemption due to the amount of turnover and who resigned from this exemption.

Item 34: check out 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 35: check out the taxpayer who loses or has lost the right to the exemption provided for in Art. 113 paragraph. 1 or 9 (turnover exemption).

Item 36: check out the taxpayer who will make or sell by mail order within the territory of the country in accordance with Art. 24 sec. 4 of the Act, i.e. a taxpayer of value added tax from an EU country, who sells goods to Polish entities that are not obliged to settle VAT for intra-Community acquisition.

Item 37: check out the taxpayer not taxing mail order sales within the territory of the country in accordance with Art. 24 sec. 7 of the Act, i.e. the taxpayer referred to in item 36.

Item 38: here is the date on which the taxpayer will be or is already benefiting from the exemption or when he loses or waives the right to the exemption.