VAT-R- CHECK HOW TO SUBMIT THIS FORM - SERVICE-TAX

VAT-R together with CEIDG-1

From January 1, 2012, the person registering the activity may attach the VAT-R form to the application for entry in the CEIDG. However, not everyone can take advantage of these amenities. The VAT-R form may be attached by entrepreneurs who independently submit an application to CEIDG and have an electronic signature verified with a qualified certificate. The confirmation of the registration fee (PLN 170) must be attached within 3 days from the date of submitting the application, in the form of a pdf file, which in turn means that the entrepreneur is released from the obligation to provide a paper version of the payment receipt at a later date.

On the VAT-R registration form, indicate the head of the Tax Office to whom the notification is sent. If the activities subject to VAT are performed in the area of activity of two or more tax offices, the VAT-R form should be submitted to the office competent for the place of residence.However, the payment should be made to the account of the city / commune / district office where the head of the Tax Office is located.

VAT-R instead of VAT-R / EU

For some time, registration for intra-Community transactions has been made on the VAT-R form in part C3. Annex VAT-R / EU has been forgotten.

Who are the individual fields of the VAT-R declaration for?

Box 59 applies to an active VAT taxpayer who will perform or make an intra-Community supply of goods (WDT) or intra-Community acquisition of goods (WNT) or will provide or provide services to which Art. 100 (1) (4) of the Act and when it acquires or acquires services to which Art. 28b of the VAT Act, if these services would constitute an import of services for the taxpayer.

Field 60 is intended for entrepreneurs not registered as active VAT payers, who will be making or making intra-Community acquisitions of goods (intra-community acquisition of goods).

Box 61 applies to entrepreneurs not registered as active VAT payers who will provide or provide services to which Art. 100 (1) (4) of the Act, or they will purchase or purchase services to which Art. 28b of the Act, if they would constitute an import of services for the taxpayer.