REGULATION
MINISTER OF FINANCE ¹⁾

of 18 March 2013

on the model declarations for the tax on goods and services

• Metric
• Codified text

On the basis of art. 99 par. 14 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. 1. ²⁾ ) The following shall be managed:

§ 1. The formulae shall be:

1) the declaration for the tax on goods and services (VAT-7), referred to in art. 99 par. 1 of the Act of 11 March 2004. o Tax on goods and services, hereinafter referred to as 'the Act', which is set out in Annex No 1 to the Regulation, the declaration for the goods and services tax (VAT-7K) referred to in Article 3 (1) of Regulation (EC) No 177K ( 99 par. 2 or 3 of the Act, which is Annex 2 to the Regulation, and the declaration for the tax on goods and services (VAT-7D) referred to in art. 99 par. 3 of the Act, which is set out in Annex 3 to the Regulation, and explanatory notes to these declarations, which are annexed to the Regulation;

2) the declaration for the tax on goods and services (VAT-8), referred to in art. 99 par. 8 of the Act, together with the explanatory notes, which is Annex 5 to the Regulation;

3) the declaration for the tax on goods and services (VAT-9M), referred to in art. 99 par. 9 of the Act, together with the explanatory notes, which is Annex 6 to the Regulation.

§ 2. Model declarations for the tax on goods and services, set out in:

1. Annex Nos 1 and 5 and 6 of the Regulation shall apply as from the settlement for April 2013;

2. Annex Nos 2 and 3 of the Regulation shall apply as from the accounting for the second quarter of 2013.

§ 3. 1. Patterns of declarations for the tax on goods and services, together with explanations, set out in the annexes No 1-4 to the Regulation of the Minister of Finance of 28 November 2008. on the models of tax returns for the tax on goods and services (Dz. U. No 211, pos. 1333, with late. 1. ³⁾ ) in the version applicable before 1 January 2013, may be used no longer than the settlement for the last financial period of 2013.

2. The provision of the paragraph. 1 shall not apply to the accounts for the reference periods in which the taxable person corrects the taxable amount and the amount of tax due under Article 3 (1) of the Financial Regulation. The amount of the tax calculated on the basis of Article 89 (1) of the Law or the 89b ust. 4 of the Act.

§ 4. This Regulation shall enter into force on 1 April 2013. ⁴⁾

Minister of Finance: wz. J. Cichoń

¹⁾ The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).

²⁾ Amendments to the text of the single law have been announced in the Dz. U. 2012 r. items 1342, 1448, 1529 and 1530 and from 2013. items 35.

³⁾ Amendments to that Regulation have been announced in the Official Journal of the European U. 2009 r. No 222, item. 1763, of 2010 Nr 250, pos. 1681, of 2011 No. 153, pos. 906 and 2012 items 584 and 1550.

⁴⁾ The scope of the cases regulated by this Regulation was previously regulated in the Regulation of the Minister of Finance dated 28 November 2008. on the models of tax returns for the tax on goods and services (Dz. U. No 211, pos. 1333, of 2009 No 222, item. 1763, of 2010 Nr 250, pos. 1681, of 2011 No. 153, pos. 906 and 2012 items 584 and 1550), which, in this respect, is repealed with effect from the date of entry into force of this Regulation on the basis of art. 15 of the Act of 7 December 2012. to amend the Act on Tax on Goods and Services and some other laws (Dz. U. of 2013 r. items 35).

Annex 1. [ VAT-7]

Annexes to the Regulation of the Minister of Finance
of 18 March 2013 (pos. 394)

Annex No 1

VAT-7

Annex 2. [ VAT-7K]

Annex No 2

VAT-7K

Annex 3. [ VAT-7D]

Annex No 3

VAT-7D

Annex 4. [ EXPLANATORY NOTES TO THE DECLARATION FOR THE TAX ON GOODS AND SERVICES (VAT-7, VAT-7K AND VAT-7D)]

Annex No 4

EXPLANATORY notes

TO THE DECLARATION FOR THE TAX ON GOODS AND SERVICES (VAT-7, VAT-7K and VAT-7D)

The explanations refer to the declaration designs for the goods and services tax (VAT-7 (14), VAT-7K (8) and VAT-7D (5)) introduced by the Ordinance of the Minister of Finance of 18 March 2013. on the model declarations for the tax on goods and services (Dz. U. Entry 394).

The basic legal act regulating the taxation of goods and services tax is the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. zm.), hereinafter referred to as the "Act".

Whenever there is an explanation of the accounting period, this is understood to mean:

-in the case of the VAT-7-month declaration,

-in the case of VAT returns-7K and VAT-7D-quarter.

Declarations for the tax on goods and services VAT-7 submit to the taxable persons referred to in Article 15 of the Act, required to submit declarations for monthly periods, in accordance with art. 99 par. 1 of the Act.

Declarations for the tax on goods and services VAT-7K they shall submit to the taxable persons referred to in Article 2 item 25 of the Act, accounting for the tax for the quarterly periods, according to art. 99 par. 2 or 3 of the Act, which is not obliged to pay an advance on the tax for monthly periods.

Declarations for the tax on goods and services VAT-7D make taxpayers other than small, clearing the tax for the quarterly periods, in accordance with art. 99 par. 3 of the Act and the taxpayers who will exceed the amounts referred to in Article 3 during the tax year. 2 item 25 of the Act.

GENERAL EXPLANATORY NOTES

1. The declaration shall be made within a period of up to 25. on the day of the month following each subsequent financial period.

2. The amounts of each item of the declaration shall be rounded to the full zlotys in such a way that the end of the amounts of less than 50 groszy shall be measured, and the end of the amounts of 50 and more groszy shall be increased to full zlotys, in accordance with art. 63 § 1 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. 2012 r. items 749, of late. zm.).

3. All negative sizes are preceded by a minus sign (-).

4. Infill any of the items:

-from 10 to 55 in the case of a declaration for VAT and services of VAT-7 or VAT-7K,

-from 10 to 61 in the case of a declaration for VAT-7D

is equivalent to typing zero (0).

I. EXPLANATORY NOTES TO THE DECLARATION FOR THE TAX ON GOODS AND SERVICES (VAT-7 and VAT-7K)

SPECIFIC EXPLANATORY NOTES

Part A. PLACE OF DECLARATION

In items 6 a tax office competent for the place where the taxable activities are carried out shall be entered; where those activities are carried out within the territory covered by the various tax offices, the tax office competent in respect of the address of the tax office shall be entered into the the registered office of the taxable person, where the taxable person is a legal person or an undertaking having no legal personality, or a tax office competent for his place of residence, where the taxable person is a natural person; where the taxable person does not hold registered office of business or permanent establishment economic on the territory of the country, the Second Tax Office of Warsaw-Śródmieście is entered.

Part C. SETTLEMENT OF TAX DUE

(1) In that part, all taxable transactions in respect of which the tax obligation arose during the reference period for which the declaration is made shall be shown after taking into account the adjustments resulting from the Article. 29 par. 4 of the Act and other adjustments under the Goods and Services Tax Act, if they have an impact on the settlement during the period for which the declaration is made. This section also applies to activities outside the territory of the country in respect of which the right to tax due or to the refund of input tax is entitled to a reduction.

2. W items 10 shall show the supply of goods and services within the territory of the country exempt from tax on the basis of art. 43 or art. 82 of the Act.

3. W items 11 the supply of goods and services outside the territory of the country in respect of which the taxable person has the right to reduce the amount of tax due referred to in Article shall be shown. 86 (1) 8 point 1 of the Act, or the right to reimbursement of the amount of input tax referred to in art. 87 (1) 5 of the Act. This item does not include the value of supplies of goods and services performed in an economic activity registered outside the territory of the country.

4. W items 12 the provision of the services referred to in Article 4 shall be demonstrated. 100 para. 1 point 4 of the Act.

5. W row 4 "Supply of goods and services in the territory of the country, taxed at a rate of 3% or 5%" items 15 the taxable amount of the transactions taxed under the Article shall be shown. 41 par. 2a of the Act (from 1 January 2011 is the rate of 5%), and in items 16 the tax due on those transactions shall be shown. This line also shows the transactions taxed at the rate of 3% (the taxable amount and the tax due) if, during the reference period for which the declaration is made, such a case is made, and the adjustments are taken into account. transactions if they have an impact on the settlement of the tax due during the period for which the declaration is made.

6. W row 5 "Supply of goods and services in the territory of the country, taxed at a rate of 7% or 8%" items 17 the taxable amount of the transactions taxed under the Article shall be shown. 146a point 2 of the Act, i.e. a rate of 8%, and items 18 -the tax due on these transactions. This line also shows transactions that are taxed at the rate of 7% (tax base and tax due) if, according to the provisions of the goods and services tax, during the accounting period for which the declaration is made, such transactions have occurred. the case and the adjustments to such transactions shall be taken into account if they affect the settlement of the tax due during the period for which the declaration is made.

7. W row 6 "Supply of goods and services in the territory of the country, taxed at a rate of 22% or 23%", items 19 the taxable amount of the transactions taxed under the Article shall be shown. 146a point 1 of the Act, i.e. at the rate of 23%, and items 20 -the tax due on these transactions. This line also shows transactions that are taxed at the rate of 22% (tax base and tax due) if, according to the provisions of the goods and services tax, during the accounting period for which the declaration is made, such transactions have been made the case and the adjustments to such transactions shall be taken into account if they affect the settlement of the tax due during the period for which the declaration is made.

8. items 21 the intra-Community supply of goods as referred to in Article 13 of the Act, if the taxpayer has been registered as an EU VAT taxpayer in accordance with art. 97 of the Act.

9. W items 23 the value of the intra-Community acquisition of goods as calculated in accordance with Article 4 shall be 31 of the Act. The amount will be compared with the intra-Community acquisitions of goods shown in the summary information. It is also necessary to demonstrate the intra-Community acquisition of goods referred to in Article 4. 138 para. 1 point 2 (a) and the Act (this data shows the last in the order of the taxable person accounting for intra-Community trilateral transactions in accordance with the simplified procedure). The intra-Community acquisition of goods referred to in Article 4 shall also be taken into account in this item. 136 of the Act (data relating to the intra-Community acquisition of goods which has been found to be taxed in the territory of the country on the basis of the application of a tripartite simplified procedure in intra-Community transactions, the second in the order of the taxpayer) settling in this transaction according to the simplified procedure).

10. W items 24 the total value of the tax due on intra-Community acquisitions of goods, calculated on the basis of the applicable rates, shall be shown, excluding the transactions referred to in Article 1 (1), 136 of the Act.

11. items 25 and 26 the total amount of the taxable amount of the import of goods and of the tax due on such imports shall be shown only if the taxable person has chosen to settle the tax due in respect of the importation of the goods in the tax return, in accordance with the Article 33a of the Act.

12. items 27 and 28 the total amount of the taxable amount and the tax payable on the import of services for the exercise of which the taxable person is referred to in Article shall be shown. 17 para. 1 point 4 of the Act.

13. items 29 and 30 the total amount of the taxable amount and the tax due on the import of the services for which the place of benefit is determined on the basis of the Article shall be shown. 28b of the Act, acquired from taxpayers tax on value added tax within the meaning of the Act, i.e. taxable persons for the value added tax imposed on the territory of a Member State of the European Union other than that of the country.

14. Item 31 they fill in the supplier and the buyer, and items 32 is to be completed only by the purchaser if he is a taxable person for the acquisition of goods and services, in the cases referred to in Article 3 (1) of the Regulation. 17 para. 1 points 5, 7 and 8 of the Act.

15. items 34 the tax payable on intra-Community acquisitions of means of transport, as shown in the item, shall be shown. 24, subject to the payment to the account of the tax office within 14 days from the date of establishment of the tax liability, in accordance with the Art. 103 (1) 4 of the Act.

Part D. ACCRUAL OF INPUT TAX

This section shall show only the value of the goods and services and the amount of the input tax (taking account of adjustments) in the amount in which the taxable person is entitled to deduct input tax from due or refund of the input tax, under the rules laid down in the provisions of Article 86-92 of the Act, taking into account the implementing rules, during the accounting period for which the declaration is made.

In items 39 show the net value acquired by the taxable person of the goods and services which, on the basis of the income tax provisions, are credited by the taxable person to the fixed assets and to the intangible and legal values depreciable, and the land and the perpetual usuallyrights of the land, if they are classified as a permanent purchaser.

In items 40 the amount of tax charged by the taxable person of the goods and services listed in the item shall be shown. 39.

Part E. THE CALCULATION OF THE AMOUNT OF THE TAX LIABILITY OR THE AMOUNT OF THE REFUND (in PLN)

1. The credit for the purchase of the cash registers shall be made in the items 46 or 49 as follows:

-in the event of the excess of the tax due on the accrued-in item. 46. the amount spent on the purchase of the cash registers, in the part entitled to be deducted during the reference period, up to the amount of that surplus, shall be entered in the accounts.

-where the amount of input tax is greater than or equal to the amount of tax due in the given tax period-in the item. 49 the amount of the refund to the taxable person during that period for the purchase of the cash registers shall be entered.

2. W items 47 the amount of the tax covered by the non-collection under Article is to be shown. 22 of the Act of 29 August 1997. -Tax Ordinance up to the amount of excess tax due on the amount charged minus the amount of the item. 46.

3. W items 50 there is also a calculated tax which, in the absence of taxed operations, is transferred to the settlement for the following period of settlement or to the return from the tax office.

4. W items 51 there is an amount to be reimbursed for the difference in the tax or input tax which is to be refunded to the bank account of the taxpayer in a bank established in the national territory or to the account of the taxable person in the savings and credit cooperative business of which he is Member, identified in the Identification Notification (NIP).

Part F. ADDITIONAL INFORMATION

In items 56-59 the taxable person shall select the relevant squares if, during the reference period for which the declaration is made, he has carried out the activities referred to in Article 4. 119, art. 120 (1) 4 or 5, art. 122 or art. 136 laws:

- square in item 56 -if he has provided the services of tourism, in which he has purchased goods and services from other taxpayers for the direct benefit of the tourist (Art. 119),

- square in item 57 -where he has carried out supplies of second-hand goods, works of art, collectors ' items or antiques acquired in advance by him or imported for the purposes of resale for which a specific procedure of taxation has been applied Margin (Art. 120 (1) 4 or 5),

- square in item 58 -where he has carried out a supply or intra-Community acquisition of investment gold, exempt from tax in accordance with Article 4 (1) of the EC 122 (1) 1 of the Act, or being an agent acting in the name of and on behalf of other persons, has mediated in the delivery of such gold to its payer, according to art. 122 (1) 2 of the Act,

- square in item 59 -if, on the other hand, in the order of the taxable person, he has made a tripartite transaction using the simplified procedure (Art. 136 of the Act).

In items 60 the square 'yes' shall be indicated if the taxable person during the trading period has increased the input tax on the basis of Article 3. 89b ust. 4 of the Act in connection with the settlement of receivables, the failure of which resulted in the reduction of the deduction of the amount of tax in the settlement of earlier periods of settlement.

PART G. INFORMATION ABOUT THE ANNEXES

Item 61 and 62 only to be completed if the amount is declared for reimbursement in the item. 51.

In items 61 Yes, if the taxable person applies for a tax refund or a tax difference, if:

1) carried out the supply of goods or provided services outside the territory of the country and did not make the sales taxed,

2) did not carry out activities taxed in the territory of the country during the settlement period and the activities referred to in Article 3. 86 (1) 8 point 1 of the Act,

3) make the acquisition (import) of goods or services financed by non-refundable foreign aid,

4) in other cases than those mentioned in points 1 to 3, if the application for reimbursement is made in accordance with the provisions on the tax on goods and services, together with the tax declaration, and the amount of the claimed refund amounts to the amount of the input tax or the amount of the difference the tax resulting from that declaration;

Otherwise, check box 2 "no".

In items 62 Mark 1 'yes' should be selected if the taxpayer submits an application to speed up the tax return, otherwise mark the 'no' squared.

In items 63 Mark 1 'yes' shall be marked if the taxable person has made a notification of the adjustment of the taxable amount and the amount of tax due (VAT-ZD) referred to in Article 3 (1) of the basic Regulation. 89a ust. 5 of the Act (for receivables whose uncollectivity is prima facie), otherwise it is necessary to mark the No 2 'no'.

II. EXPLANATORY NOTES TO THE DECLARATION FOR THE TAX ON GOODS AND SERVICES VAT-7D

As regards parts A, C and D, the explanations shall apply to the same extent as to the declaration for VAT and VAT-7K.

Part E. THE CALCULATION OF THE AMOUNT OF THE TAX LIABILITY OR THE AMOUNT OF THE REFUND (in PLN)

1. The credit for the purchase of the cash registers shall be made in the items 46 or 55 as follows:

-in the event of the excess of the tax due on the accrued-in item. 46. the amount spent on the purchase of the cash registers, in the part entitled to be deducted during the reference period, up to the amount of that surplus, shall be entered in the accounts.

-where the amount of input tax is greater than or equal to the amount of tax due in the given tax period-in the item. 55 shall be entered in the amount of the refund for the purchase of the cash registers by the taxable person during that period.

2. W items 47 the amount of the tax covered by the non-collection under Article is to be shown. 22 of the Act of 29 August 1997. -Tax Ordinance up to the amount of excess tax due on the amount charged minus the amount of the item. 46.

3. W items 49 the amount of the advance payments to be paid shall be shown for the first and the second month of the quarter, in accordance with the provisions of Article 4 103 (1) 2a-2f of the Act.

4. W items 50 the amount of overpayment resulting from the tax return submitted for the preceding quarter shall be shown in the part in which it is based on the request made by the taxable person to include it in accordance with the Article 76 § 1 of the Act of 29 August 1997. -Tax law on future advance payments.

5. W items 53 the taxable person shall mark the square No 1 if the taxable person submits an application for the advance payment in whole or in part for future tax obligations, in accordance with the provisions of Article 4 (1). 76 § 1 of the Act of 29 August 1997. -Tax Ordinance.

6. W items 56 there is also a calculated tax which, in the absence of taxed operations, is transferred to the settlement for the following period of settlement or to the return from the tax office.

7. W items 57 there is an amount to be reimbursed for the difference in the tax or input tax which is to be refunded to the bank account of the taxpayer in a bank established in the national territory or to the account of the taxable person in the savings and credit cooperative business of which he is Member, identified in the Identification Notification (NIP).

Part F. ADDITIONAL INFORMATION

In items 62-65 the taxable person shall select the relevant squares if, during the reference period for which the declaration is made, he has carried out the activities referred to in Article 4. 119, art. 120 (1) 4 or 5, art. 122 or art. 136 laws:

- square in item 62 -if he has provided the services of tourism, in which he has purchased goods and services from other taxpayers for the direct benefit of the tourist (Art. 119),

- square in item 63 -where he has carried out supplies of second-hand goods, works of art, collectors ' items or antiques acquired in advance by him or imported for the purposes of resale for which a specific procedure of taxation has been applied Margin (Art. 120 (1) 4 or 5),

- square in item 64 -where he has carried out a supply or intra-Community acquisition of investment gold, exempt from tax in accordance with Article 4 (1) of the EC 122 (1) 1 of the Act, or being an agent acting in the name of and on behalf of other persons, has mediated in the delivery of such gold to its payer, according to art. 122 (1) 2 of the Act,

- square in item 65 -if, on the other hand, in the order of the taxable person, he has made a tripartite transaction using the simplified procedure (Art. 136 of the Act).

In items 66 the square 'yes' shall be indicated if the taxable person during the trading period has increased the input tax on the basis of Article 3. 89b ust. 4 of the Act in connection with the settlement of receivables, the failure of which resulted in the reduction of the deduction of the amount of tax in the settlement of earlier periods of settlement

PART G. INFORMATION ABOUT THE ANNEXES

Item 67 and 68 only to be completed if the amount is declared for reimbursement in the item. 57.

In items 67 Yes, if the taxable person applies for a tax refund or a tax difference, if:

1) carried out the supply of goods or provided services outside the territory of the country and did not make the sales taxed,

2) did not carry out activities taxed in the territory of the country during the settlement period and the activities referred to in Article 3. 86 (1) 8 point 1 of the Act,

3) make the acquisition (import) of goods or services financed by non-refundable foreign aid,

4. in other cases other than those mentioned in points 1 to 3, if the application for reimbursement is made in accordance with the provisions of the goods and services tax together with the tax declaration, and the amount of the claimed refund amounts to the amount of the input tax or the amount of the tax difference, resulting from this declaration,

Otherwise, check box 2 "no".

In items 68 Mark 1 'yes' should be selected if the taxpayer submits an application to speed up the tax return, otherwise mark the 'no' squared.

In items 69 Mark 1 'yes' should be selected if the taxpayer submits a request for payment of the overpayment against future tax obligations, otherwise mark 'no' in the box 2. This item shall be completed only in the case of the demonstration of the overpayment in the item. 52.

In items 70 Mark 1 'yes' shall be marked if the taxable person has made a notification of the adjustment of the taxable amount and the amount of tax due (VAT-ZD) referred to in Article 3 (1) of the basic Regulation. 89a ust. 5 of the Act (for receivables whose uncollectivity is prima facie), otherwise it is necessary to mark the No 2 'no'.

Annex 5. [ VAT-8]

Annex No 5

VAT-8

Annex 6. [ VAT-9M]

Annex No 6

VAT-9M