The act amending the act on tax on goods and services (currently in draft form), called SLIM VAT 3, brings certain changes to fiscally relevant rules. As it was announced, the Ministry of Finance has been working on this third package of changes in the tax on goods and services, which is planned to be in force from January 1st, 2023. But it is important to state that work is still ongoing (this draft has still not been submitted to the Sejm and it is not confirmed in full terms), but the Ministry stated that they have accepted a number of amendments based on the comments received in the public consultations. There are a lot of new rules in the procedure, from different tax perspectives and other obligations.
Fiscally-relevant changes with the SLIM VAT 3 package in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
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1000
Content accuracy validation date:
05.12.2022
Content accuracy validation time:
08:17h
Some of the most relevant changes, from a fiscalization perspective, are in relation to:
- Changes to the fiscal receipt number: changing the receipt number to the document number. It is proposed to regulate the case of attaching data identifying the receipt in the electronic form to the invoice, i.e., the receipt number, and the unique number of the cash register. The introduction of these changes is related to the adaptation of the regulations on e-receipts. According to the proposed changes, where:
- The invoice will refer to the sale recorded using the cash register:
- The copy of the invoice remaining with the taxpayer will be accompanied by a fiscal receipt in the paper form regarding this sale or
- It will be possible to leave the fiscal receipt number in electronic form and the unique number of the cash register in the documentation,
- an electronic invoice concerns sales recorded using a cash register, the taxpayer will leave in the documentation:
- a paper receipt for this sale with data identifying this invoice or
- fiscal receipt number in electronic form and the unique number of the cash register.
Explanation: Cash registers may number fiscal receipts in a daily cycle, i.e., each day the numbering starts at 1. As a result, in the documentation, the invoice will be assigned to the receipt in an ambiguous way; the receipt number may be repeated many times, up to 365 times a year. Each fiscal receipt is, in particular, a document, and the numbering of documents on the cash register, unlike the numbering of receipts, is always ascending. Changing the receipt number to the document number should therefore solve the problem.
- Resignation from the obligation to print documents issued using cash registers: pursuant to the current legal status, taxpayers keeping records of sales using cash registers are obliged to print out fiscal documents issued using cash registers, with the exception of fiscal receipts issued, with the consent of the buyer, in electronic form, and in the case of on-line cash registers, receipts and other fiscal and non-fiscal documents, which, with the consent of the buyer, are sent in the manner agreed with him in electronic form. The proposed change would remove taxpayers from the obligation to print documents issued using cash registers, i.e., fiscal reports and non-fiscal documents issued by taxpayers who keep records of sales using them. This solution will only apply to online cash registers, including virtual cash registers. The above will allow taxpayers to choose whether they want to store fiscal reports and other non-fiscal documents on paper or only in electronic form. Although the introduced solution means that taxpayers will not be obliged to print these documents, these documents will still be issued as before, i.e., in electronic form. The changes do not affect the construction of cash registers, they merely clarify the provisions on e-receipts and the provisions on documenting transactions via vending machines, e.g., in car washes.
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