Euro settlements with the tax office


From January 2015, entrepreneurs will be able to make settlements in euro with tax authorities, and not only in zlotys (PLN). This is due to subsequent changes to the Value Added Tax Act, which, from the next year, will introduce the possibility of settling VAT under a special procedure, ie the Mini One Stop Shop. However, this does not apply to all taxpayers.

Who can avail of the special VAT scheme?

To use the special VAT procedure - the MOSS procedure - taxpayers will have to register in the new IT system. But this solution will only be possible for entrepreneurs providing telecommunications, broadcasting and electronic services to contractors from countries belonging to the European Community, who are not taxpayers of value added tax.

What is the registration to the MOSS VAT system?

It is worth mentioning at the outset that joining the special MOSS procedure is voluntary. Therefore, the decision on this issue is left to the discretion of the taxpayer. Registration for the use of the special VAT scheme must be submitted in the country where the taxpayer has his registered office. Therefore, the Polish entrepreneur will not have to go to the territory of another country to register.

According to the assumptions of the draft amendment to the provisions of the VAT Act, registration for the procedure in Poland will take place at the head of the Second Tax Office Warszawa Śródmieście via electronic means of communication.

The new procedure is a new settlement declaration

Entrepreneurs providing telecommunications, broadcasting and electronic services to persons from European Union countries who are not payers of value added tax - in addition to standard settlement declarations (VAT-7 or VAT-7K) - will be required to submit quarterly VAT MOSS declarations. The form will be submitted by electronic means by the 20th day of the month following a given quarter.

Mini One Stop Shop - settlements in euro

As mentioned in the introduction, taxpayers providing services indicated by the legislator, who apply to participate in the special VAT procedure, will make tax settlements in euro. Therefore, they will be required to prepare a MOSS VAT declaration, showing the value of sales in a given currency. However, if such transactions will be carried out in other currencies, they will have to be converted into euro at the exchange rate announced by the European Central Bank.


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According to the information included in the draft of April 15, 2014, the Act amending the Act on tax on goods and services and the Tax Ordinance Act:

"Where payments for the provision of telecommunications, broadcasting or electronic services have been made in currencies other than the euro, their conversion shall be based on the exchange rate published by the ECB on the last day of the relevant accounting period or, if not published on that date, at the exchange rate exchange published the next day. "


Therefore, according to the above arrangements, if the declarations under the special MOSS procedure are to be made in euro, then the taxpayer will be required to pay the amount due to the office's account also in the given currency. Only after receiving the payment will the Second Tax Office Warszawa Śródmieście transfer the collected tax to the competent office belonging to the country of consumption.

Although the above changes are revolutionary, they only concern a specific group of entrepreneurs and have certain consequences. Taxpayers - in addition to the existing registers - will be required to keep completely new, additional tax records.