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. According to how it was announced, the Ministry of Finance has been working on this third package of changes to the tax on goods and services, which is set to go into effect on 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.
Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland
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Poland
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
13.12.2022
Content accuracy validation time:
14:42h
Content
Some of the most relevant changes, from a fiscalization perspective, include the use of collective correction invoices in the case of invoices in foreign currencies, changes in the use of fiscal receipt numbers,, some changes for advance payment situations, obligations in relation to fiscal reports, etc.
More precisely, fiscally relevant changes are in relation to the following:
- Applying collectively correcting invoices to foreign currency invoices: There are no regulations that indicate what conversion rates should be used for corrective invoices issued to original invoices issued in a foreign currency. With the new changes, SLIM VAT 3 adds provisions specifying which conversion rates should be used for corrective invoices issued to original invoices issued in a foreign currency. The amendment provides for the possibility of using the foreign currency exchange rate announced by the NBP on the last working day preceding the date of issuing the collective correcting invoice. For example, a taxpayer who applied the exchange rate of October 1, 2021, for the service provided, will apply the same exchange rate in the event of issuing an invoice correcting the original settlement. The taxpayer will make the conversion into PLN according to the average exchange rate of a given foreign currency announced by the National Bank of Poland on the last working day preceding the date of issuing the correcting invoice (the average ECB exchange rate will be applied accordingly) - in this case, one collective exchange rate will be used for all corrected transactions.
- Removing from the draft SLIM VAT Act 3 the modified Art. 106b sec. 1a, assuming no need to issue an advance invoice, if the taxpayer receives all or part of the advance payment, in the same settlement period in which the tax obligation arose and in relation to the activities for which the taxpayer received this payment. This change is intended to simplify the documentation obligations of taxpayers. The new provision applies to cases of receiving an advance payment in the same month in which activities related to this payment were made if the date of issuing the invoice is determined according to general rules, i.e., no later than the 15th day of the month following the month in which the activities were made (all or part of the payment from the buyer).
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