The 2012 worldwide VAT, GST and sales tax guide

534 P OLAND
forms of remuneration. A business that meets the small taxpayer
conditions may opt for a special VAT scheme, but this treatment
is not compulsory.
Small taxpayers may choose to account for VAT using the “specific
tax point.” The “specific tax point” for a supply is the
receipt of payment no later than 90 days following the delivery of
goods or the performance of services. The appropriate VAT office
must be notified of the decision to choose this tax point.
Small taxpayers that account for VAT on the basis of the specific
tax point must submit VAT returns quarterly. Other small taxpayers
may also opt for quarterly return periods. The due date for the
quarterly VAT return is the 25th day of the month following the
end of the quarter. Payment in full is required on the same date.
Penalties. Several penalties are assessed in Poland for errors in
VAT accounting, for late submission of VAT returns or for late
payment of VAT. The following are the penalties:
• Late submission of VAT returns: for a VAT return that is submitted
late, the individual responsible for the delay may be
fined if the tax court determines that he or she is at fault. The
fine is imposed on the basis of the Fiscal Penal Code, which
determines the penal liability of natural persons for fiscal
crimes.
• Late payment of VAT: the interest rate applied to delayed payments
of VAT is 200% of the National Bank of Poland “Lombard
rate.” In November 2011, the interest rate for delayed payments
was 14% per year.
J. EU declarations
INTRASTAT. A Polish taxpayer that trades in goods with businesses
elsewhere in the EU must submit INTRASTAT forms if its
turnover exceeds the following amounts:
• Intra-Community acquisitions: PLN 1 million
• Intra-Community supplies: PLN 1 million
If the taxpayer’s turnover does not exceed certain thresholds, it is
not required to complete all items of the INTRASTAT report form
(numbers 12, 15 and 20 may be excluded). The following are the
thresholds:
• Intra-Community acquisitions: PLN 33 million
• For intra-Community supplies: PLN 60 million
INTRASTAT returns are filed with the Polish customs authorities
on a monthly basis. They must be filed by the 10th of the month
following the month in which the transactions occurred.
INTRASTAT returns must be submitted either in paper or in
electronic form. All amounts must be provided in zlotys.
A penalty may be imposed for late submissions or for missing or
inaccurate declarations.
EU Sales Lists. Persons who are registered as EU VAT payers
must file EU Sales Lists (ESLs) if they make intra-Community
supplies and acquisitions or if they make supplies of services and
the place of supply is considered to be the place of establishment
of the customers.
No turnover thresholds apply to ESLs under the Polish VAT law.