Company name on the 2013 invoice
Is the company name on the invoice necessary? Check what changes in this matter came into force at the beginning of 2013!
Category : Service-Tax
A declaration submitted after the deadline does not have to be expensive
Does failure to submit the declaration on time have to imply a penalty payment? Check what effects the declaration submitted after the deadline generates!
VAT refund conditions - the most important information
Entrepreneur, have you settled the tax on goods and services and your input VAT is higher than the due VAT? In this case, what can you do, get a refund or transfer the surplus to the next month? Read and check the VAT refund conditions!
Obligation to issue a receipt, even when the customer requests an invoice
Read the article and find out whether the entrepreneur is required to issue a receipt even when the customer requests an invoice from him. How should the revenue be then shown, whether against a receipt or against an invoice? Read on!
Revenue adjustment at the turn of the year - recognition in the books
Revenue adjustments at the turn of the year can be problematic because the timing of its recognition in the books of accounts depends on many factors. So check what regulations govern its preparation and how it is influenced by the financial statements.
Inventory surpluses and shortages in the KPiR
Taxpayer! Do you know how to record surplus and shortages of trade goods and materials in the Tax Book of Income and Expenditure? The article explains exactly what is covered by the physical inventory? and which shortages can be a tax cost!
JPK_V7 in a construction company - new VAT register!
JPK_V7 in a construction company is one of the key tax obligations of entrepreneurs who deal with, among others, sale of buildings. Find out in the article how to mark this action in the new JPK_V7!
Tax relief on IKZE in the annual PIT settlement - what is worth knowing?
On what terms is the IKZE allowance settled under the individual retirement security account? Find out how to include the tax relief and IKZE in the annual tax return in the case of a taxpayer paying a lump sum, scale and flat tax!
Failure to submit PIT-16 on time - tax consequences
Do you know the consequences of failing to submit your PIT-16 on time? Will submitting an active grief help restore the deadline for filing an active grief? When can I apply for a tax deduction card? Read our article and find out more!
Loss of the right to a lump sum during the tax year
As a form of taxation on the basis of PIT tax, do you want to choose a flat rate and do not know what conditions must be met to be able to use it? The article will show you a number of statutory requirements and the conditions under which you lose your right to a lump sum.
Internet tax relief - how to prove it in the annual tax return?
Settlements with the tax authorities give taxpayers the opportunity to take advantage of many discounts. Find out who is entitled to the internet tax relief and what conditions must be met in order to use it. Also check how to show the tax relief in the annual tax return.
Child tax credit - who is entitled to it and how to settle it?
Child tax credit is available to taxpayers who have minor children or school children up to the age of 25, whose annual income does not exceed a certain amount. Who can settle the child allowance? What is the importance of the form of taxation?
Cancellation of issued invoices - when is it possible?
There are situations when an issued invoice may be canceled. It is possible if the invoice has not entered legal circulation and the transaction has not been completed. Check when it is possible to cancel issued invoices and when to correct them?
Only electronic sending of the VAT declaration and JPK_V7 file
The electronic sending of VAT declarations is obligatory for everyone. From October 2020, VAT-7 and VAT-7K declarations have been abolished for the shipment of one JPK_V7. See how easy it is to send declarations and JPK files via the Internet!
Inventory during the year and advance income tax payment
Do you know that an entrepreneur can prepare an inventory during the tax year? Find out what tax consequences the inventory has during the year. Also check if the interim inventory can be carried out by every entrepreneur.
Closing of the year with a flat-rate fee - what obligations?
Entrepreneurs who settle the lump sum on recorded revenues, closing the fiscal year, are obliged to close the records. How should the end of the year be like for the flat-rate? Find out more by reading our article!
Physical inventory in special cases - part 2
Entrepreneurs running a business sometimes have doubts on what dates they should prepare an inventory called a physical inventory. Read and check when to make a physical inventory and how to evaluate the goods!
Changing to winter tires - can it be a tax deductible cost?
A car is an inseparable element of almost every enterprise. Its operation is associated with incurring a lot of expenses, and one of them is changing tires to winter ones. Can such an expense be recognized as a tax expense? Read and check!
Deduction of social contributions in the annual tax return - how is it done?
Deduction of social contributions in the annual tax return is the right of both entrepreneurs and natural persons, which is enjoyed by everyone. In what annual tax returns is it possible to deduct ZUS contributions and in which items? Read and check!
Resignation from simplified income tax advances
Check whether it is possible to give up simplified advances on income tax in connection with the crisis caused by the coronavirus epidemic? Read the article and find out when you can opt out of simplified PIT advances and how to do it!
