E-declarations - further changes

Service-Tax

The Ministry of Finance is gradually introducing new options for sending declarations by electronic means. This time, however, instead of another amendment, a completely new executive act appeared: the Ordinance of the Minister of Finance of June 5, 2013 on specifying the types of declarations that may be submitted by means of electronic communication. Check when e-declarations come into effect!

E-declarations

The new regulation organizes the catalog of e-declarations, distinguishing them according to individual types of taxes. For the sake of greater clarity of the content, no attachments to a given declaration have been included.

Along with the new regulation, the catalog of e-declarations was extended to include more, namely:

  • statements on the choice of tonnage tax (PT-1),
  • declarations on the amount of tonnage tax due (PT-2)
  • declarations for tax on goods and services of a tax representative (VAT-13).

The catalog of declarations that can be sent electronically, listed in the regulation, is as many as 85 items.

The e-declaration can be used by taxpayers with a qualified electronic signature. However, many of the electronic forms no longer even need an electronic signature or a trusted e-puap profile. Interactive declarations that can be sent without the use of a qualified signature are primarily:

  • in the scope of personal income tax: PIT 16, PIT 16Z, PIT 16A, PIT-19A, PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39;
  • in the field of tax on goods and services: VAT-7, VAT-7D, VAT-7K;
  • PCC-3.

Extending the catalog of e-returns is only one aspect of the entire process of digitization of the national tax system.