Sending EU-VAT declarations without an electronic signature?


Legislators are preparing further facilitations for entrepreneurs. More declarations sent via the Internet are to be released from the need to authorize them with a qualified signature. Read the article below and learn more about VAT-EU without electronic signature.

Declarations that do not require an electronic signature

Currently, some testimonies and declarations do not require a qualified signature. This list is expanded from time to time. Currently, the amenities include tax declarations:

  1. from natural persons, incl. PIT-28, PIT-36, PIT-36L, PIT-37, PIT-39;

  2. VAT: VAT-7, VAT-7K, VAT-7D (only for taxpayers who are natural persons);

  3. for civil law transactions: PCC-3 (in the case of natural persons);

  4. excise duty, incl. AKC-4 / AKC-4zo, AKC-EN, AKC-WW.

In addition, PIT-16A and PIT-19A declarations and PIT-16 application are exempt from the qualified signature.

VAT-EU without electronic signature and other declarations

The draft changes prepared by the Tax Policy Department indicate other types of declarations that would not require the use of a qualified signature for electronic delivery. The facilities are to concern:

  • summary information / adjustments to the summary information in domestic trade (VAT-27), submitted for accounting periods beginning after June 30, 2015;

  • summary information on completed intra-Community transactions (VAT-EU) and corrections of summary information on completed intra-Community transactions (VAT-UEK), submitted for accounting periods starting after June 30, 2013 (retroactively);

  • information on changes in the application for the application of a tax card or liquidation of business activity (PIT-16Z), which lists the events that have taken place from January 1, 2015;

  • statements on the amount of income obtained from a foreign company controlled by a taxpayer of personal income tax (PIT-CFC) with the amount of income obtained from January 1, 2015.

Data for authorizing e-declarations without signature

When shipping via the Internet, without an electronic signature, the following taxpayer's data is required for verification:

  • number nip,

  • first name),

  • last name,

  • PESEL number (if the taxpayer has this number),

  • date of birth,

  • the amount of revenue indicated in the annual tax return for the previous tax year (e.g. when shipping in 2015, you should take into account the income from the tax return for 2013).

More declarations without e-signature - purpose of change

In the justification of the draft amendment to the regulation on the method of sending declarations and applications and the types of electronic signatures that should be affixed, the justification for the introduced facilities was indicated. In 2014, the tax administration received 6.3 million declarations sent in electronic form without a qualified signature. It is as much as 50% more compared to 2013. Hence, legislators strive to provide more and more opportunities to send declarations without having a qualified signature.

The changes are intended to reduce the inconvenience associated with submitting tax declarations in person or by mail. Legislators are aware that relatively few natural persons have their own electronic signature, hence the changes are intended to encourage the use of electronic mailing.

Originally, the changes were planned to be implemented from September 1, 2015, but the last modifications were made at the beginning of September. The facilitations are expected to enter into force at the end of September or at the beginning of October 2015.