The 2012 worldwide VAT, GST and sales tax guide

P OLAND 533
sales made to private individuals who do not carry on business
activities, unless requested. Invoices must support claims for
VAT refunds claimed by nonestablished businesses.
A credit note (called a “correcting invoice”) must be issued if any
of the following circumstances arise after an invoice is issued:
• A rebate or discount is granted.
• The price is increased.
• An error is detected in the price, rate or amount of tax charged
or in any other element of the invoice.
In general, a credit note must be issued to the person to whom the
original VAT invoice was issued.
Proof of export and intra-Community supplies. Goods exported
from Poland and intra-Community supplies of goods are subject
to Polish VAT at the zero rate (see the chapter on the EU,
page 208). To qualify for zero rating, the supplier must prove that
the goods have left Poland. Suitable proof for exported goods
includes the Single Administrative Document (SAD), which confirms
that the goods have been removed from the EU. For an
intra-Community supply, a range of commercial documentation
must be used (usually transport documents, copy of the invoice
and the specification).
Foreign-currency invoices. The VAT amount on the invoice must
be shown in Polish zloty, regardless of the currency in which the
amount due is expressed in the invoice. If a VAT invoice is issued
in a foreign currency, the output value must be converted into
Polish zloty, using the official exchange rate published by the
National Bank of Poland (NBP) for the day preceding the invoice
issuance date (for invoices issued correctly within the seven-day
deadline). However, if an invoice was not issued on time in accordance
with the Polish rules (that is, generally, within seven days
after the supply), the taxpayer must apply the average rate calculated
and published by the NBP on the last business day preceding
the date on which the tax point arises.
I. VAT returns and payment
VAT returns. VAT returns are made on a monthly or quarterly
basis. Taxpayers must submit VAT returns to the tax office by the
25th day of the month following the month (or quarter) in which
the tax point arises. The deadline for making the relevant payment
is the same as for submitting the VAT return. The taxpayers
who opt to file VAT returns quarterly must make advance payments
no later than the 25th day of the month following the first
and second month of the quarter. The advance payment is equal
to 1/3 of the tax liability for the preceding quarter. If the VAT
liability for the preceding quarter equals 0 (for example, excess
of input VAT over output VAT), the taxpayer does not have to
make any advance payments.
VAT liabilities must be paid by bank transfer, and must be paid
in Polish zloty.
Small taxpayers. “Small taxpayers” include VAT-taxable persons
whose total value of supplies in the preceding VAT year did not
exceed the Polish zloty equivalent of €1,200,000. The €1,200,000
threshold also applies to commission sales. The threshold for brokerage
houses is €45,000 of income from brokerage and other