How to fill in the VAT-R? part 2
The second part of the cycle for the correct completion of the VAT-R declaration.
Item 39: includes data on the tax liability of small taxpayers (the definition of a small taxpayer can be found at http://poradnik.wfirma.pl/-maly-podatnik-vat) box 1 selects the entity choosing the cash method, whereby the tax obligation is arises on the day of payment of all or part of the payment (exception when the sale is made to taxpayers exempt from VAT, if the payment is not settled, the tax obligation arises within 180 days from the date of sale of the goods or service) box 2 selects the taxpayer who loses or has lost has lost the right to settle with the cash method, i.e. a taxpayer who has lost the status of a "small taxpayer" due to exceeding the turnover limit field 3 is marked by a taxpayer resigning from the cash method.
Items 40, 41, 42, 43: are filled in only by those taxpayers who have chosen the cash method, lose the right to use it or give it up (that is, those who ticked one of the squares in item 39); in the fields, enter the quarter and year of the beginning of the application of the cash method or the month / quarter and year of the loss of the right / resignation from its application.
- field 1 is marked by a taxpayer who chooses the option of settling accounts for quarterly periods
- box 2 is marked by the taxpayer who resigns from submitting declarations for quarterly periods
Items 45 and 46: this field is for the taxpayer who waives the right to submit quarterly returns by entering the quarter and year of the last quarterly return.
- box 1 is marked by a taxpayer choosing to tax taxi services in the form of a lump sum (in accordance with Article 114 (1) of the Act);
- box 2 is marked by the taxpayer resigning from taxation of taxi services in the form of a lump sum (pursuant to Article 114 (4) of the Act);
- box 3 is marked by the taxpayer benefiting from the exemption referred to in art. 122 of the Act, i.e. a taxpayer performing the activities of supply, intra-Community acquisition and import of investment gold;
- box 4 is marked by the taxpayer resigning from the exemption, in accordance with art. 123 of the Act.
Items 48 and 49: to be completed only by the taxpayer who, when providing taxi services, chooses or waives taxation in the form of a lump sum, entering the month and year of choosing or resigning from taxation in the form of a lump sum.
C.2. INFORMATION ON SUBMITTING THE DECLARATION
Item 50: for taxpayers submitting VAT-7 returns
Item 51: applies to taxpayers submitting VAT-7K declarations, in the case of taxpayers who settle with the cash method or taxpayers who reported to the office the choice of the form of quarterly VAT settlement)
Item 52: applies to taxpayers submitting VAT-7D returns, in the cases referred to in Art. 99 sec. 3 of the Act, i.e. when they are not small taxpayers
Item 53: concerns taxpayers submitting VAT-8 returns
Item 54: applies to taxable persons submitting VAT-1 returns, in the cases referred to in Art. 114 sec. 3 of the Act (taxpayers providing passenger taxi services taxed in the form of a lump sum, submitting a shortened tax declaration).
Items 55, 56, 57 and 58: in these fields, the taxpayer provides the quarter / month and year for which he / she will submit the first return listed in items 50 to 54.
C.3. INFORMATION ON THE PERFORMANCE OF INTRA-COMMUNITY TRANSACTIONS This part is completed by the taxpayers referred to in Article 97 (1), (2), (3) or 13 of the Act (i.e. those who perform intra-Community transactions, who are obliged to register them as VAT-EU taxpayers).
Items 59, 60 and 61: mark taxpayers who meet the conditions specified in the descriptions. In item 60, it is worth emphasizing that in the case of entities that choose to tax the intra-Community acquisition of goods by submitting a written declaration of such choice, ticking this square is tantamount to submitting such a declaration.
Item 62: in this field, the taxpayer indicates the expected date of commencement of intra-Community transactions for which he is registering.
Item 63: to be filled in by EU VAT payer when he ceases intra-Community transactions.
Item 64: to be filled in by the taxpayer with the date of the last intra-Community transaction
D. DECLARATION AND SIGNATURE OF THE TAXPAYER OR THE PERSON REPRESENTING THE TAXPAYER
In part D, the taxpayer or his representative must sign a declaration that reads: I declare that I am familiar with the provisions of the Fiscal Penal Code on liability for providing data inconsistent with reality.
IMPORTANT! The completed form should be delivered to the competent tax office in accordance with the place of business.
We invite you to read the first part of the article:
How to fill in VAT-R? NS. 1