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

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On the basis of article. 98 paragraphs. 1 paragraph 3 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended. 2)) are managed as follows: § 1. The regulation defines: 1) the necessary elements: a) the request for confirmation of identify the particular entity for the purpose of intra-Community transactions in the territory of a Member State other than that within the territory of the country, hereinafter referred to as "request", b) confirm the identify 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 country, hereinafter referred to as "confirmation";

2) cases in which organizational unit designated pursuant to art. 97 paragraph 1. 17 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as "the law", it seems written confirmation.

§ 2. The request contains at least: 1) the name and address of the entity;

2) identification number subject to intra-Community transactions issued by the Member State competent for the subject;

3) the name and address of the person concerned;

4) tax identification number of the person concerned; If interested in is registered as a VAT EU tax identification number shall be preceded by the code PL;

5) specify day, month and year for which you want to confirm the identify of the specified entity, where the confirmation of identify relate to the period prior to the day of submission of the application.

§ 3. The confirmation shall contain at least: 1) the elements referred to in § 2 paragraph 1-4;

2) specify day, month and year, which follows the confirmation of identify, or about the absence of such confirmation.

§ 4. Organizational unit designated pursuant to art. 97 paragraph 1. 17 the Act it seems written confirmation in the case where the application is filed: 1) in writing;

2) fax with a request for the issue of such confirmation in writing.

§ 5. This Regulation shall enter into force with effect from 1 January 2014.3) Finance Minister: wz. J. Cichoń 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2012. 1342, 1448, 1529 and 1530, and from 2013. 35, 1027 and 1608.

3), this regulation was preceded by a regulation of the Minister of Finance of 7 April 2004 on the confirmation of identify the particular entity for the purpose of intra-Community transactions in the territory of a Member State other than the territory of the Republic of Poland (Journal of laws No. 58, item 559 and 2008 No 211, item 1332), which is repealed with effect from the entry into force of this regulation.

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