Regulations in force from 1 July 2021 - what is changing?

Co-Size-Changing

Many changes come into force from July 2021. The new regulations applicable from July 1, 2021 include the tax on goods and services, excise duty, the obligation to have a cash register and the registration of entrepreneurs to the TAX FREE IT system. In this article, we present what is changing and what are the main assumptions!

Online cash registers for other industries

According to the regulation of the Minister of Finance, other industries are to implement online cash registers. The provisions in force from July 1, 2021 apply to activities of the nature of providing services:

  • construction;

  • hairdressing;

  • cosmetic and cosmetological;

  • legal;

  • related to medical care provided by doctors and dentists;

  • as part of the activities of facilities that serve to improve the physical condition.

More about the obligation to have an online cash register can be found in the article: Online cash registers - the deadline for deferring the installation.

The new version of TAX FREE

The regulations in force from July 1, 2021 include the start of registration of entrepreneurs to the TAX FREE system on the PUESC platform. From the new year, sellers in the VAT refund system will be required to issue TAX FREE documents in electronic form, which will replace paper ones.

More about the TAX FREE system can be found in the article: TAX FREE system - a new way of the Ministry of Finance to tighten the tax system.

E-commerce package

The regulations in force from July 1, 2021 also include an amendment to the VAT Act containing an e-commerce package, which aims to improve the competitiveness of both EU and Polish entrepreneurs against those from outside the EU. Its scope includes:

  • elimination of the VAT exemption on the import of small parcels with a value of up to EUR 22;

  • introducing a simplified procedure for declaring and paying tax on import of goods in shipments with a value not exceeding EUR 150;

  • extending the scope of transactions that, for VAT purposes, can be settled using the simplified One Stop Shop procedure, the so-called OSS;

  • the possibility of settling VAT on distance sales of goods imported from third countries to consumers in the EU, in parcels with a real value not exceeding EUR 150 using the simplified Import One Stop Shop procedure, the so-called IOSS;

  • new obligations for operators of electronic interfaces (e.g. digital platforms) facilitating sales to EU consumers.

Details about the e-commerce package are presented in the article: The e-commerce package is getting closer - important changes.

New version of the VAT-R

Due to the changes in the scope of e-commerce VAT, from 1 July 2021, a new registration form for the tax on goods and services (VAT-R) will apply. The new version of the print is included in the draft ordinance of the Minister of Finance, Funds and Regional Policy of May 18, 2021, amending the ordinance on specimen documents related to registration in the field of tax on goods and services. From 1 July 2021, a new form will apply in the VAT-R version.

Enforcement requests and enforcement titles in electronic form

The regulations in force from July 1, 2021 will allow creditors to send electronic writs of execution, thanks to which the time to start enforcement is to be shorter. According to the ministry: “Launching the ICT system will eliminate paper-based enforcement titles. It will also speed up the sending of correspondence by creditors to the heads of tax offices as KAS enforcement bodies and will shorten the time to initiate the enforcement ”.

Details on this subject are presented in the article: Electronic performance titles - when will the changes take place?

Deadline for registration with CRPA

June 30 is the deadline for submitting a registration application to CRPA and supplementing the submitted AKC-R registration application with data that has not been required on the PUESC platform so far. The provisions in force from July 1, 2021 for entities not registered in the CRPA mean that they will not be able to conduct business activity in the field of excise goods. On the other hand, entities that do not conduct business activity and are not natural persons (such as the army, the police) will not be able to purchase aviation fuels, marine fuels and LPG exempt from excise duty.