Changes in taxes in 2020

Obligatory cash registers online, tax micro-account and liquidation of VAT declarations and Uniform Control Files constitute only some of the tax changes that await the entrepreneurs in 2020. We invite you to get acquainted with the details of the forthcoming amendments.

Individual tax micro-account

Every tax payer and remitter – every natural person and entrepreneur is to have a tax micro-account. Starting from 01.01.2020 payments of the key taxes such as: CIT, PIT and VAT will be transferred thereto. It will be possible to obtain the number of the account on and at any tax office. The tax micro-accounts will be composed of 26 signs, they will include PESEL in the case of a natural person or NIP in case of organisations.

Obligatory on-line cash registers

As of 1 January 2020 applying of online cash registers will be obligatory for some sectors. Further industries will be obliged to use the online cash registers from 1 July 2020 and 1 January 2021, and from 1 January 2023 all tax payers providing sales for natural persons and flat-rate farmers will have to have the online cash registers installed.

Invoice only to a receipt with NIP

Starting from 1 January 2020 issuing of an invoice to a receipt will be possible only when NIP of the buyer will be included in the receipt. Otherwise, both parties of the transactions will have to take into account the penalties amounting to even 100% of the due tax amount.

Liquidation of VAT declarations and Uniform Control Files for JPK_VAT

The amendment of the Act on VAT will implement a change of the provisions concerning tax declarations and VAT records, including replacement of VAT-7, VAT-7K, VAT-ZD and VAT-27 declaration with a new transformed file JPK_VAT – generating the previous declarations in one document – changes for the big tax payers come into force as of 01.04.2020, on the other hand for the remaining tax payers and public entities – they come into force starting from 01.07.2020 r.

New VAT rates matrix

The works related with ordering of the VAT rates are still on the way. As a target, the new matrix is to be binding as of 01 04 2020. It is about a correct assigning of the goods or services to the VAT rates. The effect would also constitute a change of the value added tax rates itself for some goods.

VAT on import of goods

At present the tax payers applying the simplification, referred to in Art. 166 and Art. 182 of the EU Customs Code, have the right to settle VAT in the tax return of the output and input VAT (that is the ones that meet the conditions of the simplified procedure and so called authorised entrepreneurs –AEO), and the execution of which depends on the prior issue of a permit for applying of these procedures. On the other hand, all the active VAT payers will have the possibility to settle VAT in the tax return from 01 07 2020, who submit the Head of the Customs-Tax Office, issued not earlier than 6 months prior to the import:

  • Certificates concerning a lack of arrears in the taxes and social contributions;
  • Confirmation of registering of a tax payer as an active VAT tax payer, and
  • They will file customs reports by a direct or indirect representative in the meaning of the customs regulations.

The settlement of the tax directly in the tax return will be able to include the entire import of the goods, that is both the one subject to the customs simplifications as well as subject to the customs reports upon general terms.

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