Representative for signing VAT returns


Electronic sending of declarations

Electronic settlements of periodic obligations towards tax offices are more and more commonly used. The main reason for the increase in interest is the possibility of authorizing sent declarations without the need to have an electronic signature. However, this is not always possible. Self-employed persons may send the VAT-7 declaration electronically for authorization purposes, providing the income from the PIT declaration submitted for 2011. However, not every declaration can be confirmed in this way and not every entity has such an option.

EU-VAT declarations submitted by entrepreneurs making transactions with the participation of contractors from EU countries must be signed with an electronic signature if they are to be sent via the electronic system. Such a requirement is also imposed on civil partnerships not only with VAT-EU declarations but also with the VAT-7 declarations themselves. Therefore, owners of civil partnerships do not have the possibility, such as natural persons running a sole proprietorship, to authorize the shipment of VAT-7 declarations, providing income from previous years. Does the lack of an electronic signature disqualify the use of the e-declaration?

Not necessarily. The solution may be to grant a power of attorney to sign sent tax declarations. In order to establish an attorney, the entrepreneur submits an authorization (form UPL-1) to the relevant tax office, authorizing a specific person to sign the declaration on behalf of the entrepreneur himself. In this way, you can authorize a person with an electronic signature to lend it. This allows even entrepreneurs who do not have their own electronic signature to use the e-declaration system.

The operator should remember, however, that he is still responsible for the content and the submission of the declaration itself. The person authorized to sign the declaration will not be responsible for any errors in the declaration. The entrepreneur, i.e. the taxpayer, is always responsible for this issue. The authorization to sign the declaration is of a special nature and only refers to lending a signature to another person. Nothing more. If the entrepreneur would like to authorize a specific person to a greater extent, it would be necessary to prepare additional documents regulating this issue.