No VAT declarations starting from 2019?

Chajdas-600x600In 2019, the Ministry of Finance may withdraw from traditional VAT declarations. All within the next steps of implementing innovative solutions in the department and its subordinate offices. Much depends on how the functioning of a Single Control File will be assessed. Hence the changes will only come into force in 2019, and it is highly likely that even later.

Recently the public consultations on the improvement of the Single Control File (SCF) have ended. Representatives from the Ministry of Finance point out that at present, independently of the SCF, the VAT declarations are filed on paper. This is expected to change in less than half a year – January 1, 2018. Then it is planned to withdraw paper declarations and to introduce declarations in electronic form.

On 1 January 2018 the regulations that oblige all VAT taxpayers to submit the tax records in the form of a Single Control File will also begin to apply. The logical consequence of these solutions should be the abandonment of one of the obligations – and VAT declarations are indicated here.

All the more so that the SCF is now the core of the whole VAT system. It would be much easier to supplement the SCF with the elements of a VAT declaration than to leave both obligations in force. At the moment, the Ministry of Finance is analyzing this idea. The Ministry is concerned primarily with the issue of whether the obligation associated with the Single Control File will be accepted among the taxpayers.

Hence, the changes announced for 1 January 2018 will pave the way for further amendments and the VAT declarations will disappear in 2019 at the earliest.

Author of the text: Patryk Szulc
Translate: Beata Wiśniewska
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