New tax declarations: VAT-27 and VAT-28

Service-Tax

From July 2015, changes will be introduced in the VAT regulations regarding the reverse charge mechanism and the submission of a guarantee deposit regarding joint and several liability. The legislator imposes additional obligations on taxpayers, therefore he was obliged to introduce new tax declarations. From July this year. new tax declarations will be introduced to the market: VAT-27 and VAT-28.

New tax returns: VAT-27 for domestic sales with a reverse charge mechanism

The amendment to the VAT regulations clarifies the rules governing the mechanism of reverse VAT charge in domestic transactions. From July 2015, taxpayers making transactions to which the reverse charge applies, i.e. VAT due on sales is settled by the buyer, will be required to submit summary information on their domestic transactions subject to this mechanism. This is to check whether the buyer has complied with the obligation to tax the transaction.

April 27 this year. the legislator issued a draft regulation on the template of the summary information in domestic transactions. In the attachment above the regulation contains a template of the summary declaration - VAT-27 and the correction of the declaration - VAT-27K. The regulation comes into force on 1 July 2015.

The VAT-27 declaration will include, among others:

  • identification data of the taxpayer submitting the summary information in domestic transactions,
  • data on transactions made - name or surname and first name, tax identification number of the buyer and the amount of the transaction in PLN, which includes the total value of supplies of goods and services rendered for which the buyer is the taxpayer.

New tax declarations: VAT-28 on the guarantee deposit

The amendment to the regulations also applies to the scope of submitting guarantee deposits regarding joint and several liability, submitted in the case of:

  • parties,
  • extend the validity period,
  • increase in height, or
  • change of form and return of this deposit.

The catalog of jointly and severally liable goods was expanded. Goods covered by joint and several liability are listed in Annex 13 to the VAT Act.
Pursuant to the changes to come into force in July 2015, the amount of the guarantee deposit should correspond to at least one fifth of the amount of tax due on the value of sales of goods described in Annex 13 to the Act predicted by the entity in a given month, but it cannot be lower than:

  • PLN 200,000 - in the case of delivery of goods listed in item 1-9 and 12-21 w. the attachment,
  • PLN 1,000,000 - in the case of delivery of goods listed in item 10 and 11 above of the attachment.

A specimen of an application for a guarantee deposit - VAT-28, was included in the regulation on a specimen of an application for a guarantee deposit. The regulation comes into force on 1 July 2015.
The taxpayer will attach an appropriate attachment to the VAT-28 application:

  • VAT-28 / A form - acceptance of a guarantee deposit,
  • VAT-28 / B form - extension of the validity period of the guarantee deposit,
  • VAT-28 / C form - increasing the amount of the guarantee deposit,
  • VAT-28 / D form - return of the guarantee deposit.

Therefore, the basic declaration - VAT-28 will be correctly submitted only with an attachment in the form of the VAT-28 / A, B, C, or D. In VAT-28 it will be necessary to indicate, among others:

  • place of submitting the application (tax office to which the application is addressed),
  • identification data and address,
  • type of application and tick the appropriate attachment: A, B, C or D.

How to submit new tax returns?

New tax declarations: VAT-27 and VAT-28, the taxpayer will be able to submit electronically.
Documents related to the submission of a guarantee deposit in the form of a bank or insurance guarantee or an authorization for the tax authority to exclusively dispose of the funds accumulated on the taxpayer's account, will have to be submitted to the tax office in paper form. On the other hand, the VAT-28 declaration can be submitted electronically.