White list VAT Poland
We have informed you about the Polish publication of bank accounts in earlier newsletters. As from September 1, 2019 this so-called white list has now been published. The list publishes the VAT taxpayers with their bank account numbers where payments should be made to.
It is important, as customer, to pay to the listed bank account in order to avoid negative consequences for PIT and CIT and possible liability for tax arrears. The consequences in PIT, CIT and liability for unpaid VAT will be applicable as from January 1, 2020. This only applies to invoices with a value over PLN 15.000. Please note that we learned that foreign bank accounts are not listed at the moment, whether this will be the case in the near future is still unclear.
VAT split payment Poland
As from November 1, Poland will abolish the reverse charge for certain products and introduce a mandatory split payment for transactions above PLN 15.000 (approx. € 3.500) in relation to the products listed in Annex 15 Annex 15 to the Polish VAT Act, e.g.:
Listed goods and services:
- Waste, scrap, recyclable materials
- Steel products, precious metals, non-ferrous metals
- Processors, smartphones, phones, tablets, netbooks, laptops, game consoles, inks, toners, hard drives
- Fuel for cars, fuel and lubricating oils
- Greenhouse gas emission rights
- Building and constructions services
- Sales of car and motorcycle parts
Where the current reverse charge is abolished, for these supplies irrespective of the value there would be a need to charge VAT. The mandatory split payment would then have to be used when conditions given in the law are fulfilled. If the amount is below the PLN 15.000, it is still optional to use the split payment.
This requirement also applies to non-established foreign taxpayers who supply or acquire in Poland goods or services listed within Annex 15. Foreign taxpayers will have to open a bank account in Poland.
From mentioned date it will also be possible to use the money available on the VAT account for payment of other taxes (PIT, CIT, excise), customs duties, any interest for late payment as well as payment of social security contributions. Before that date money from VAT account can be used for VAT payment to the tax authorities or payment of VAT that results from purchase invoices using voluntarily split payment.
Extension of the joint Liability
In addition as from November 1, 2019 there will be an extension of the joint and several liability to all goods and services listed in Annex 15 to the Polish VAT Act, if the given transaction due to its value was not subject to the mandatory split payment mechanism.
Introduction of the new classification of goods and services
As from April 1, 2020 a new classification of goods and services will be introduced, for services new Polish classification codes will be introduced, for goods the regular CN codes will then be applicable. In addition on that same date the new SAF-T structure that combines the VAT Return and the SAFT is planned to be required for large entities. The obligation will be extended to all taxpayers from July 1, 2020.
Date for changes in the import VAT reporting through the Polish VAT return
July 1, 2020 is also the planned date for changes in the import VAT reporting through the Polish VAT return. Currently that is only possible for taxpayer with AEO status (or in possession of customs simplifications). From mentioned date, this will also be available for tax payers not in the possession of the customs simplifications or AEO status provided that they will make customs clearance via direct or indirect representative (customs agents).