Among others, this Commentary explains practically issues related to:
- the scope of VAT on the supply of goods, including intra-Community acquisition and delivery, and provision of services;
- determination of the place of supply for the supply of goods, intra-Community acquisition and delivery of goods, import of goods and provision of services;
- determination of the tax point, including for small taxpayers and of the tax base;
- tax assessment and collection rules;
- current tax rates and the catalogue of exemptions;
- deduction rules and tax refund conditions;
- forms of tax payment, including submission of SAF-Ts and VAT returns;
- special procedures regarding small entrepreneurs, farmers, tourist services, supplies of second-hand goods, works of art, tax refunds for travellers.
The most important amendments introduced in 2019 include:
- new rules for applying bad debt relief;
- no requirement to submit a separate application for a refund of excess VAT;
- changes in VAT exemptions regarding PPK management services, debt collection services, including factoring;
- extending the exemptions from the obligation to run cash registers;
- indefinite retention of increased VAT rates of 8% and 23%, with the possibility of their reduction depending on the condition of the economy;
- facilitating the use of the MOSS procedure for taxation of digital services;
- succession of the obligation to pay VAT regarding the enterprise inheritance;
- new VAT rules related to the issue of vouchers.
In addition, in the publication the author refers to planned amendments, including:
- a flat-rate scheme for farmers;
- on-line cash registers and restrictions of the possibility of keeping turnover records and tax amounts by means of cash registers that will not have a connection with the Central Repository and the possibility of sending information from the cash register to this Repository;
- simplifying tax settlements and streamlining compliance with obligations towards the tax authorities by introducing SAF_VDEK – replacing the existing VAT returns and SAF_VAT;
- introduction of regulations regarding the Central Register of Invoices.
The Commentary in question is intended for:
- tax and accounting advisors supporting companies, foundations and associations, cooperatives and local government units;
- chartered accountants;
- employees of tax and customs and tax offices, including tax control inspectors (National Revenue Administration);
- employees of local government and state administration, including appeal bodies;
- judges of administrative courts;
- legal advisers and lawyers;
- VAT taxpayers, including “small taxpayers”.
You are kindly invited to learn more about this publication on the website of C.H. Beck publishing house