Advanced Search

Regulation Of The Minister Of Finance Dated December 16, 2013 On Confirmation Of The Identification Of A Particular Entity For The Purpose Of Intra-Community Transactions In The Territory Of A Member State Other Than That Within The Territory Of The Co...

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 16 grudnia 2013 r. w sprawie potwierdzania zidentyfikowania określonego podmiotu na potrzeby transakcji wewnątrzwspólnotowych na terytorium państwa członkowskiego innym niż terytorium kraju

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

REGULATION
MINISTER OF FINANCE 1)

of 16 December 2013

on the confirmation of the identification of a specific entity for intra-Community transactions in the territory of a Member State other than the territory of the country

On the basis of art. 98 (1) 1 point 3 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 Regulation shall specify:

1. essential elements:

(a) an application to confirm the identification of the identified entity for intra-Community transactions in the territory of a Member State other than that of the country, hereinafter referred to as "the application",

(b) to confirm the identification of the identified entity for intra-Community transactions in the territory of a Member State other than the territory of the country, hereinafter referred to as "confirmation";

2) cases in which an organizational unit appointed on the basis of art. 97 ust. 17 of the Act of 11 March 2004. o Tax on goods and services, hereinafter referred to as 'the Act', gives written confirmation.

§ 2. The application shall contain at least:

1. the name and address of the entity;

2. the identification number of the entity for intra-Community transactions, which is given by the Member State competent for the entity;

(3) the name and address of the person concerned;

4) the tax identification number of the person concerned; where the person concerned is registered as an EU VAT taxpayer, the tax identification number shall be preceded by the code of the PL;

5. the determination of the day, month and year to which the identification of the specified entity is to be confirmed, where the identification confirmation relates to a period earlier than the date of submission of the application.

§ 3. The confirmation shall include at least:

1) the elements referred to in § 2 points 1 to 4;

2. the determination of the day, month and year to which the identification is confirmed, or information about the absence of such confirmation.

§ 4. Organization unit designated on the basis of art. 97 ust. 17 of the Act shall issue a written confirmation in the event that the application is submitted:

1) in writing;

2) by fax with the request to issue such confirmation in writing.

§ 5. This Regulation shall enter into force on 1 January 2014. 3)

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, 1027 and 1608.

3) This Regulation was preceded by the Ordinance of the Minister of Finance of 7 April 2004. on the confirmation of the identification of a specific entity for intra-Community transactions in the territory of a Member State other than the territory of the Republic of Poland (Dz. U. Nr. 58, pos. 559 and 2008 Nr 211, pos. 1332), which is repealed with effect from the date of entry into force of this Regulation.