The Act Of 11 March 2004 On Tax On Goods And Services

Original Language Title: USTAWA z dnia 11 marca 2004 r. o podatku od towarów i usług

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ACT

of 11 March 2004

o Tax on goods and services

SECTION I

General provisions

Article 1. [ Regulatory scope] 1. The Act regulates the taxation of tax on goods and services.

2. Taxes on goods and services constitutes the revenue of the state budget.

Article 2. [ Definitions] Whenever further legislation is concerned,

1) the territory of the country-it is understood by this territory of the Republic of Poland, subject to art. 2a;

2. Member State shall be understood by that Member State of the European Union;

3) the territory of the European Union-it is understood by the territories of the Member States of the European Union, with the fact that for the application of this law:

(a) The Principality of Monaco shall be regarded as the territory of the French Republic, the Isle of Man shall be treated as the territory of the United Kingdom of Great Britain and Northern Ireland, the sovereign zones of Akrotiri and Dhekelia shall be treated as the territory of the Republic of Cyprus,

(b) the following territories of each Member State shall be treated as excluded from the territory of the European Union:

-the island of Helgoland, the territory of Buesingen, of the Federal Republic of Germany,

-Ceuta, Melilla, Canary Islands-from the Kingdom of Spain,

-Livigno, Campione d' Italia, Italian part of Lake Lugano-from the Italian Republic,

-the French territories referred to in Article 349 and Art. 355 (3) 1 of the Treaty on the Functioning of the European Union-of the French Republic,

-Mount Athos-of the Hellenic Republic,

-the Åland Islands-from the Republic of Finland,

-the Channel Islands-of the United Kingdom of Great Britain and Northern Ireland,

(c) Gibraltar is treated as being excluded from the territory of the European Union;

(4) the territory of a Member State shall mean the territory of a State which is part of the territory of the European Union, subject to Article 4 (1) of the 2a;

5. the territory of a third country shall mean the territory of a country which does not form part of the territory of the European Union, subject to the provisions of Article 4 (1) 2a (2) 1 and 3;

(5a) of the Member State of consumption, shall be understood by that Member State in respect of which, in accordance with Article 28k the provision of telecommunication services, broadcasting services or electronic services shall be deemed to be in its territory;

6) goods-it is understood by these things and their parts, as well as any forms of energy;

7) the import of goods-it is understood by these imports of goods from the territory of a third country within the territory of the European Union;

(8) the export of goods shall mean the supply of goods dispatched or transported from the territory of a country outside the territory of the European Union by:

(a) the supplier or his/her behalf, or

(b) a purchaser established outside the territory of the country or on his behalf, with the exception of goods exported by the purchaser himself for the purpose of equipping or supplying recreational craft and tourist or other means of transport for private use

-if the export of goods outside the territory of the European Union is confirmed by the customs office specified in the customs rules;

(9) the importation of services shall be understood by the provision of services for which the taxable person referred to in Article 4 is subject to the service of the customer. 17 para. 1 point 4;

10. new means of transport: it shall be understood by this means for the transport of persons or goods:

(a) onshore vehicles propelled by an engine with a cylinder capacity of more than 48 cubic centimetres or more than 7,2 kilowatts, if not more than 6000 kilometres or more than that of their entry into service, no more than 6 kilowatts 6 months; for the moment of entry into service of a land vehicle, the date on which it was first registered for the purpose of entry into service or for the first time it was subject to registration with a view to admission to the road vehicle shall be deemed to be the moment of entry into service of the land vehicle. road traffic depending on which of those dates is earlier; if it is not possible to determine the day of the first registration of the land vehicle or the date on which it was first registered, the date on which it was issued by the manufacturer to the first buyer, or the day on which it was issued by the manufacturer to the first purchaser, or has been used for the first time for demonstration purposes by the manufacturer,

(b) vessels of more than 7,5 metres in length, if they have been used not more than 100 working hours on the water or have elapsed since their entry into service no more than 3 months, except in the case of the vessels referred to in Article 83 (1) 1 point 1; for the moment of entry into service of a floating craft, the day on which it was issued by the manufacturer to the first buyer, or the date on which it was first used for demonstration purposes by the manufacturer, shall be deemed to be the date on which the vessel is authorised,

(c) aircraft with a maximum take-off mass of more than 1550 kilograms, if they have been used for up to 40 working hours or no more than 3 months have elapsed since their entry into service, except in the case of means of transport of the aviation referred to in Article 4. 83 (1) 1 point 6; for the moment of entry into service of an aircraft, the date on which it was issued by the manufacturer to the first buyer, or the date on which it was first used for demonstration purposes by the manufacturer, shall be deemed to be the date on which it was issued;

(11) value added tax-this is understood by the value added tax levied on the territory of a Member State, with the exception of the tax on goods and services imposed by that law;

12) housing facilities-it is understood by this dwelling dwelling buildings classified in the Polish Classification of Building Objects in Chapter 11;

13. the tax office shall be understood by the tax office, with the assistance of which the taxpayer responsible for the tax office shall carry out its tasks;

14. the first settlement shall mean the putting into service, in the execution of taxable transactions, to the first purchaser or to the user of buildings, structures or parts thereof, after:

(a) a construction or

(b) improvement if the expenditure incurred as an improvement, within the meaning of the income tax provisions, represented at least 30% of the initial value;

14a) the creation of the property-it is understood by this construction of the building, the structures or their parts, or their improvement within the meaning of the income tax regulations;

15) agricultural activity-it is understood by this plant and animal production, including the production of seed, nursery, breeding and breeding, vegetable production, land, greenhouses and under foil, plant production ornamental, cultivated and orchard mushrooms, rearing, breeding and production of breeding material of animals, birds and commercial insects, animal production of industrial or fertile type, and breeding and rearing of fish and other organisms living in the water, and cultivation in greenhouses and heated foil tunnels, mushroom cultivation and their mushroom mushrooms, crop cultivation " in vitro ', fermented breeding and breeding of poultry for slaughter and laying, poultry hatcheries, breeding and rearing of fur and laboratory animals, breeding and breeding of earthworms, entomofages and silkworms, carrying out of apiaries and rearing and rearing of other animals outside the holding Agricultural and forestry products, excluding round wood from tropical trees (PKWiU 02.20.13.0) and bamboo (PKWiU ex 01.29.30.0), as well as the provision of agricultural services;

(16) the agricultural holding, which is understood to mean an agricultural holding within the meaning of the agricultural tax rules;

17. forestry farm-it is understood by the holding carried out by a taxable person who is subject to a tax obligation in forestry tax;

(18) the fishing farm, which is understood to mean the keeping and farming of fish and other organisms living in the water;

(19) a flat-rate farmer shall be understood by that farmer who supplies agricultural products derived from his own agricultural activity or providing agricultural services which benefit from exemption from tax on the basis of Article 3 (1) of the basic Regulation. 43 par. 1 point 3, with the exception of a farmer subject to separate provisions for the keeping of accounts;

20) agricultural products-it is understood by the goods listed in Annex No. 2 to the Act and the goods produced from them by a lump sum farmer from products derived from his own agricultural activity using the means usually used in agricultural, forestry and fishing farms;

21) agricultural services-it is understood by the services listed in Annex No. 2 to the Act;

22. sale-it is understood by this payment of the supply of goods and the supply of services for consideration in the territory of the country, the export of goods and intra-Community supply of goods;

23) the sale of mail from the territory of the country-this is understood by the supply of goods dispatched or transported by the taxable person of the goods and services or on his behalf from the territory of the country in the territory of a Member State other than the territory of the the country of destination for the goods to be dispatched or transported, provided that the supply is carried out in favour of:

(a) the taxable person's value added tax or non-taxable legal person who is not obliged to account for intra-Community acquisitions of goods referred to in Article 3 (1) of Directive No VAT on the purchase of goods in the Community. 9, or

(b) other than that mentioned in (b) a non-value-added tax agent;

24) the sale of mail in the territory of the country is understood by the supply of goods dispatched or transported by a taxable person of value added tax or on his behalf from the territory of a Member State other than the territory of the country in the territory of the country of destination for the goods to be dispatched or transported, provided that the supply is carried out in favour of:

(a) a taxable person or a non-taxable legal person within the meaning of the Article. 15, who are not obliged to account for intra-Community acquisitions of goods referred to in art. 9, or

(b) other than that mentioned in (b) A non-taxable person within the meaning of Article 15 and no obligation to account for intra-Community acquisitions of goods referred to in art. 9;

(25) a small taxable person, who shall be understood by the taxable person for the tax on goods and services:

a) whose value of sales (including the amount of tax) did not exceed in the previous fiscal year an amount equivalent to the equivalent of 1 200 000 euro,

(b) a brokerage undertaking, the manager of investment funds, the manager of alternative investment funds, an agent, a contractor or any other person providing services of a similar nature, with the exception of a commission- if the amount of the commission or other forms of remuneration for the services rendered (together with the amount of tax) did not exceed in the previous fiscal year the amount corresponding to the equivalent of EUR 45 000 expressed in zloty

-the conversion of amounts expressed in euro is made at the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the previous fiscal year, rounded up to 1000 PLN;

25a) telecommunication services-it is understood by this service concerning the transmission, emission and reception of signals, texts, images and sounds or any kind of information by cable, radio, optical or through other systems Electromagnetic means, including the associated transfer or assignment of rights of use for the provision of such transmission, emissions and reception, together with the provision of access to global information networks, taking into account art. 6a of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011. establishing implementing measures for Directive 2006 /112/EC on the common system of value added tax (Dz. Urz. EU L 77 of 23.03.2011, str. 1, from late. zm.), hereinafter referred to as 'Regulation No 282/2011';

(25b) broadcasting services, which is understood by the broadcasting services referred to in Article 3 (2) of Regulation (EC) No 166tis. 6b of Regulation 282/2011;

26) electronic services-this is understood by the services provided by means of electronic means of communication referred to in art. 7 of Regulation 282/2011;

(26a) a gas system, which shall be understood by a gas system situated within the territory of the European Union, or any network connected to such a system;

27. excise goods shall be understood to mean excise goods within the meaning of the provisions on excise duty, except for gas supplied in a gas system;

27a) the power system-it is understood by this power system within the meaning of the provisions of the Act of 10 April 1997. -Energy law (Dz. U. 2012 r. items 1059, with late. zm.);

27b) market value-it is understood by the total amount which, in order to obtain at a given moment the data of the goods or services, the purchaser or the customer at the same stage of sale as the one on which the supply of goods or the supply is made services, in terms of fair competition, would have to pay to an independent supplier or service provider in the territory of the country; where the comparable supply of goods or services cannot be established, the market value is understood to:

(a) in respect of goods, an amount equal to or less than the purchase price of the goods or of similar goods, and in the absence of the purchase price, the cost of production, determined at the time of delivery,

(b) in respect of services, an amount not less than the total cost incurred by the taxable person for the performance of those services;

27c) consignment warehouse-this is understood by a taxable person registered as an EU VAT taxpayer, referred to in art. 97 ust. 4, the place of storage in the territory of the country of goods belonging to a taxable person of value added tax moved by him or on his behalf from the territory of a Member State other than the territory of the country to that place, from which the taxable person registered as an EU VAT taxable person, where the goods are stored, collected and transferred the right to dispose of the goods as the owner takes place at the time of their collection;

27d) carrying out consignment warehouses shall be understood by the taxable person who holds the goods in the consignment warehouse and pulls them from that warehouse;

27e) an organised part of the enterprise-it is understood by this organisational and financial segregation in the existing company of a complex of tangible and intangible elements, including obligations, designed to carry out specific tasks economic, which, at the same time, could constitute an independent undertaking by itself carrying out these tasks;

27f) specialised periodicals, which shall be understood by printed publications marked with the ISSN symbol, covered by PKWiU 58.14.1 and CN code 4902, on the subject of a broad range of issues relating to cultural or creative activities, educational, scientific or popular-scientific, social, professional and methodical, regional or local, as well as intended for blind and partially sighted persons, published no more than once a week in the form of separate booklet (numbers) covered by a common title, the termination of which is not foreseen, appearing on the Generally, at regular intervals of not more than 15,000 copies, except:

(a) periodicals with general content, constituting the primary source of current information on current national or foreign events, intended for a wide range of readers,

(b) publications containing pornographic content, publications containing content inciting hatred against the background of national, ethnic, racial, religious or religious differences, or for reasons of non-denomination, or insulting, for those reasons, a group of pornographic content, population or individual persons and publications propagating totalitarian moods,

(c) publications in which at least 33% of the space is intended for free or paid commercial advertising, advertising or advertising texts, in particular information and advertising periodicals, advertising and advertising magazines, folders and advertising catalogues,

(d) publishing houses which consist mainly of a complete novel, storytelling or other work in the form of an illustrated text or not, or in the form of drawings bearing a description or not,

(e) publications in which more than 20% of the space is intended for crossbreeds, cryptograms, puzzles and other word or drawing games,

(f) publications containing popular information, in particular advice, information on known and famous forms of public life,

(g) periodicals on which the amount of effort will not be exposed;

(28) Tax Ordinance-This is understood by the Law of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.);

29) (repealed)

30) PKWiU ex-it is understood by this scope of products or services narrower than the one specified in the given grouping of the Polish Classification of Products and Services;

(31) the invoice, which shall be understood by this document in paper form or in electronic form, containing the data required by the law and the provisions issued on the basis of it;

(32) the electronic invoice, which is understood by this invoice in electronic form, issued and obtained in any electronic format;

33) construction sites-it is understood by the land intended to be built according to the local spatial development plan, and in the absence of such a plan-according to the decision on the conditions of construction and land development, of which The provisions on spatial planning and planning;

34) motor vehicles-this is understood by car vehicles within the meaning of the provisions on road traffic with a maximum permissible weight not exceeding 3,5 tonnes.

Art 2a. [ Determination of the territory of the country in the case of concluding agreements on the construction or maintenance of cross-border bridges] 1. In the case of agreements concluded between the Republic of Poland and a Member State or a third country on the construction or maintenance of cross-border bridges or common road sections, a bridge or a common section of the road is considered to be the territory of the country and the location of their construction, located outside the territory of the country for which the Republic of Poland is responsible, in accordance with the agreement, if a Council Decision authorising the application of measures derogating from the Article has been issued in respect of that agreement. Council Directive 2006 /112/EC of 28 November 2006 on the common system of value added tax (Dz. Urz. EU L 347, 11.12.2006, p. 1, from late. (m), hereinafter referred to as 'Directive 2006 /112/EC'.

2. In the case of agreements concluded between the Republic of Poland and the Member State on the construction or maintenance of cross-border bridges or common road sections, a bridge or a common section of the road shall be considered as the territory of that Member State and the location of their construction, located in the territory of the country for which the Member State is responsible, in accordance with the agreement, where a Council Decision authorising the application of measures derogating from the Article has been issued in respect of that agreement. 5 of Directive 2006 /112/EC.

3. In the case of agreements concluded between the Republic of Poland and the third country on the construction or maintenance of cross-border bridges or common road sections, the territory of that third country shall be regarded as a bridge or a common section of the road and a place of their construction, located in the territory of the country for which the third country is responsible in accordance with the agreement, where a Council Decision authorising the application of measures derogating from the Article has been issued in respect of that agreement. 5 of Directive 2006 /112/EC.

Article 3. [ Local Property] 1. (repealed)

2. (repealed)

3. In the case of taxpayers:

1) (repealed)

2) not having established business premises or a fixed establishment in the territory of the country-the competent tax authority is the Chief Executive of the Second Tax Office of Warsaw-Śródmieście, hereinafter referred to as " the Chief Executive the second tax office ";

3) referred to in art. 130a (2) and the foreign entities referred to in Article 130a. 131 point 2, identified for the purpose of the special VAT accounting procedure referred to in Chapter XII of Chapters 6a and 7, for which the Member State of consumption is the Republic of Poland-the competent tax authority is the Chief The Łódź Treasury Office.

3a (repealed)

4. (repealed)

5. (repealed)

Article 4. [ Exclusion of the use of reductions and exemptions] Tax exemptions and exemptions granted on the basis of separate laws shall not apply to the tax on goods and services.

SECTION II

Scope of taxation

Chapter 1

General provisions

Article 5. [ Tax range] 1. The tax on goods and services, hereinafter referred to as "tax", shall be subject to:

1) a paid supply of goods and a payment of services to the territory of the country;

2) export of goods;

3) import of goods into the territory of the country;

(4) intra-Community acquisitions of goods for remuneration in the territory of the country;

(5) intra-Community supply of goods.

2. The actions referred to in paragraph 2. 1 shall be taxed regardless of whether they have been fulfilled in accordance with the conditions and forms laid down by law.

3. Taxation shall also be subject to the goods in the case referred to in art. 14. Paragraph Recipe 2 shall apply mutatis mutandis.

4. [ 1] In the event of a misuse of the law, the activities referred to in paragraph 1 shall be carried out. 1, they shall only give rise to such tax consequences as would be the case in the event of the recovery of a situation which would have existed in the absence of an abusive act.

5. [ 2] By abuse of the law, it is understood that the activities referred to in paragraph 1 are to be carried out. 1, in a transaction which, despite the fulfilment of the formal conditions laid down in the provisions of the Act, was essentially aimed at achieving the tax advantages, the granting of which would be contrary to the purpose for which those provisions serve.

Article 5a. [ Goods or services subject to the activities referred to in Article 5] Goods or services subject to the acts referred to in Article 5, listed in classifications issued on the basis of rules on public statistics, shall be identified by those classifications if, for those goods or services, the provisions of the Act or the implementing rules issued on its basis refer to the symbols statistical.

Article 6. [ Exemption of application of the law] The provisions of the Act shall not apply to:

1) transactions of the disposal of an enterprise or an organised part of an enterprise;

2) activities that cannot be the subject of a legally effective contract.

3) (repealed)

Chapter 2

Supply of goods and services

Article 7. [ Supply of goods] 1. By the delivery of the goods referred to in art. 5 par. Article 1 (1) means the transfer of the right to dispose of goods as the owner, including the following:

1) transfer from the order of the public authority or entity acting on behalf of such body or transfer from the right of the right of ownership of the goods in exchange for compensation;

2) the issue of goods under a contract of lease, rental, leasing or any other contract of a similar nature concluded for a specified period or a sale contract on deferred terms of payment, if the contract provides, that following normal events provided for in that contract or when the last instalment is paid, the ownership will be transferred;

3) the issue of goods under the contract of the commission: between the committee and the committee, as well as the issue of the goods by the commissioner to a third party;

4) the issue of the goods to the committee by the commissioner on the basis of a commission agreement, if the commissionant was obliged to acquire the items on the behalf of the committee;

5) the establishment of a cooperative housing right to a dwelling, the establishment of a cooperative property right to the premises and the conversion of a cooperative property right into a dwelling on a cooperative ownership right to the housing the premises, as well as the establishment of a separate ownership of the housing or premises for the benefit of a member of the cooperative, and the transfer to the cooperative member of the ownership of the premises or property of a single-family house;

6) land in perpetual use;

(7) the divestment of the rights referred to in points 5 and 6.

2. By the delivery of the goods referred to in art. 5 par. 1 point 1 shall also be understood to be the transfer free of charge by the taxable person of the goods belonging to his undertaking, in particular:

1) the transfer or consumption of goods for the personal purposes of the taxpayer or his employees, including former employees, accomplices, shareholders, shareholders, members of the cooperative and their household members, members of the legal persons, members of the Associations

2. any other donations

-where the taxable person has, in whole or in part, a right to a reduction in the amount of tax due on the amount of tax charged for the acquisition, import or manufacture of those goods or their components.

3. The provision of the paragraph. 2 shall not apply to the gift of a small value and a sample where that transfer takes place for purposes relating to the economic activity of the taxable person.

4. By gifts of a small value referred to in the mouth. 3, shall be understood to be provided by the taxable person to one person:

1) with a total value not exceeding in the tax year of the amount of PLN 100, if the taxpayer keeps a record allowing to establish the identity of these persons;

2) whose transfer is not included in the records referred to in point 1, if the unit price of the acquisition of the goods (excluding tax), and when there is no purchase price, the unit cost of production, determined at the time of transfer of the goods, does not exceed 10 PLN.

5. (repealed)

6. (repealed)

7. By the sample referred to in paragraph 1. 3, it shall be understood to be identifiable as a sample of a copy of the goods or a small quantity thereof, which allows for the assessment of the characteristics and characteristics of the goods in its final form, the transfer (presentation) of the goods by the taxable person:

1) is intended to promote this commodity and

2) does not essentially satisfy the needs of the final recipient in respect of the goods in question, unless the satisfaction of the recipient's needs is an integral part of the promotion of the goods and is intended to prompt the recipient to purchase the goods in question.

(8) Where several entities supply the same goods in such a way that the first issue of the goods is issued directly to the last buyer in the order of the purchaser, it shall be considered that the supply of the goods has been made by each of the entities involved in those goods. tasks.

9. Through lease, lease, leasing or other similar agreements referred to in paragraph. In accordance with the provisions on income tax, depreciation of depreciation and leasing contracts within the meaning of those provisions, which are subject to the provisions of the provisions on land use, shall be understood to mean contracts which result from the provisions on income tax.

Article 8. [ Provision of services] 1. Through the provision of services referred to in art. 5 par. 1 point 1 shall be understood to mean any provision to a natural person, legal person or business unit without legal personality which does not constitute the supply of goods within the meaning of the Article. 7, including:

1) the transfer of the rights to intangible assets, regardless of the form in which the legal action was made;

2) an obligation to refrain from carrying out an action or to tolerate a task or situation;

3) the provision of services in accordance with the order of the public authority or the entity acting on its behalf or the order resulting from the power of law.

2. The provision of services for consideration shall also be deemed to be:

1) the use of goods forming part of a taxable person's enterprise for purposes other than the economic activity of the taxpayer, including in particular for the personal purposes of the taxpayer or his employees, including former employees, accomplices, shareholders, shareholders, members of the cooperative and their household members, members of the legal entities, members of the association, if the taxable person was entitled, in whole or in part, the right to reduce the amount of tax due by the amount of tax charged to the title of the acquisition, import or manufacture of those goods or of their components;

2) the free provision of services for the personal purposes of the taxpayer or his employees, including former employees, accomplices, shareholders, shareholders, members of the cooperative and their household members, members of the legal persons, members of the associations, and any other free provision of services for purposes other than the economic activity of the taxable person.

2a. Where a taxable person, acting in his own name but on behalf of a third party, takes part in the provision of services, it shall be assumed that the taxable person himself has received and certified those services.

3. (repealed)

4. (repealed)

5. Paragraph Recipe 2 point 1 shall not apply in the case of the use of motor vehicles for purposes other than the economic activity of the taxable person, where the taxable person has, in whole or in part, a right to reduce the amount of tax due by the amount of input tax, calculated according to art. 86a ust. 1, from the title:

1) the acquisition, import or manufacture of these vehicles or

(2) the acquisition, import or manufacture of components for those vehicles where, in respect of the acquisition, import or manufacture of those vehicles, the taxable person did not have the right to reduce the amount of tax due by the amount of input tax.

6. In the case referred to in paragraph. 2 points 1 and paragraph 2 5, for the acquisition of goods shall also be considered to be accepted into use on the basis of a rental contract, lease, leasing or other similar contract.

Chapter 3

Intra-Community acquisitions of goods and intra-Community supply of goods

Article 9. [ Intra-Community acquisitions of goods] 1. By intra-Community acquisitions of goods referred to in art. 5 par. 1 point 4 shall be understood to be the acquisition of the right to dispose of as the owner of the goods which, as a result of the supply, are dispatched or transported in the territory of a Member State other than the territory of the Member State of departure of the dispatch or the transport by delivery, the purchaser of the goods or on their behalf.

2. Paragraph Recipe 1 shall apply on condition that:

1) the purchaser of the goods shall be:

(a) the taxable person referred to in Article 15, or the taxpayer of value added tax, and the purchased goods are intended to serve the business of the taxpayer,

(b) a non-taxable legal person referred to in point (b) a

-subject to Article 10;

2. the supply of goods shall be the taxable person referred to in point 1 (b). a.

3. Paragraph Recipe 1 shall also apply in the case where:

1) the purchaser is a party other than the one mentioned in the paragraph. 2 point 1,

2. the delivery of the goods is an entity other than that mentioned in the mouth. 2 point 2

-where new means of transport are acquired.

Article 10. [ Exemptions] 1. Intra-Community acquisitions of goods referred to in art. 9, there shall be no case where:

(1) relates to the goods to which the provisions of Article 4 would apply mutatis mutandis. 45 par. 1 point 9, art. 80, art. 83 (1) 1 points 1, 3, 6, 10 and 18, subject to the conditions laid down in those provisions;

2. refers to goods other than those mentioned in point 1, which are purchased by:

(a) flat-rate farmers for their agricultural activities,

(b) taxable persons who carry out only acts other than taxed tax and who are not entitled to a reduction in the amount of tax due for the amount of tax charged for the acquisition of goods and services,

(c) taxable persons whose sales are exempt from tax on the basis of the Article. 113 (1) 1 and 9,

(d) legal persons who are not taxable persons

-if the total value of the intra-Community acquisition of goods in the territory of the country has not exceeded during the tax year the amount of 50 000 zł;

(3) the supply of goods by which the intra-Community acquisition of goods in the territory of the country takes place:

(a) it was not in the taxable person referred to in Article 15, or would not be in the taxable person's value added tax, the supply of goods referred to in Article 3. 7, or constituted, or constituted such a supply of goods, but carried out by a taxable person whose sale is exempt on the basis of an article. 113 (1) 1 and 9, or the taxable person of value added tax, to which similar exemptions would apply, except where the subject of supply is new means of transport, or

(b) it would constitute the supply of the goods referred to in Article 3. 22 par. 1 point 2;

4) the supply of the goods referred to in art. 120 (1) 1, as a result of which the intra-Community acquisition of goods in the territory of the country takes place, is taxed by value added tax on the territory of the Member State of departure of the dispatch or transport of the goods on a regulated basis in art. 120 (1) 4 and 5, and the buyer has the documents unambigually confirming the acquisition of the goods on these terms;

5) the supply of goods referred to in art. 120 (1) 1, as a result of which the intra-Community acquisition of goods in the territory of the country is carried out by the organizer of the auction (auction) and for the delivery of that application the special rules of taxation of the value added tax in force in the Member State of departure of the transport or the dispatch applicable to the supply of goods by the auctioner (auction), excluding the recognition of the supply of goods for the operation corresponding to the intra-Community supply of goods, provided that the goods are possession by the buyer of documents that unambiguous acquisition goods on these specific terms.

2. Paragraph Recipe 1 point 2 shall apply if the total value of the intra-Community acquisition of goods in the territory of the country has not exceeded the amount of 50 000 PLN in the previous tax year.

3. The provisions of the paragraph. 1 point 2 and paragraph. 2 shall not apply where the object of the acquisition is:

1. new means of transport;

2. Excise products.

4. In determining the values referred to in paragraph. 1 point 2 and paragraph. 2, the amount of value added tax due or paid in the territory of the Member State from which the goods are dispatched or transported shall not be included. The value referred to in the first sentence shall not include the value for intra-Community acquisitions of the goods referred to in paragraph 1. 3.

5. Where, in accordance with the provisions of the first subparagraph of Article 4 (1), the 1 point 2 shall not apply to the intra-Community acquisition of goods, the amount referred to in paragraph 1 shall be exceeded. Article 1 (2), the intra-Community acquisition of goods shall be deemed to have occurred since that amount was exceeded.

6. The taxpayers and non-taxable legal persons to whom the paragraph applies. Article 1 (2) may choose to tax the intra-Community acquisition of goods by submitting a written declaration of such choice to the Head of the tax office, or by giving the delivery of the goods the number referred to in Article 4 (1) to the public. 97 ust. 10.

7. The choice of taxation referred to in paragraph. 6, shall apply for 2 consecutive years from the date on which the intra-Community acquisition of the goods for which such selection was made has been made.

8. The subatters referred to in paragraph. 6, may again benefit from the exemption referred to in paragraph 1. 1, if they notify the written chief of the tax office of the resignation before the beginning of the month in which they give rise to taxation, but not earlier than after the expiry of the period specified in the paragraph. 7.

9. (repealed)

Article 11. [ Intra-Community acquisition of goods for remuneration] 1. Through the intra-Community acquisition of goods for the remuneration referred to in art. 5 par. The movement of goods by a taxable person of value added tax or on his behalf, belonging to that taxable person, from the territory of a Member State other than that of the country in the territory of the country, shall also be understood to mean the movement of the goods by the taxable person, if the goods are of that taxable person in the territory of that other Member State in the framework of his undertaking manufactured, extracted, acquired, including within the framework of intra-Community acquisitions of goods, or imported, and those goods are to serve the business of the taxpayer.

2. Intra-Community acquisitions of goods for remuneration referred to in art. 5 par. 1 point 4 shall also apply to the movement of goods by the armed forces of the States Parties to the North Atlantic Treaty or by accompanying civil personnel from the territory of a Member State other than the territory of the country in the territory of the country, in where the goods have not been acquired by them in accordance with the specific rules governing the taxation of value added tax on the national market of one of the Member States for the armed forces of the States Parties to the North Atlantic Treaty, if the import of those goods could not benefit from the exemption provided for in Article 45 par. 1 point 9.

Article 12. [ Shipment of goods] 1. The movement of goods, referred to in art. 11 (1) 1, by the taxable person of value added tax or on his behalf shall not be considered as intra-Community acquisitions of goods where:

1) the goods are installed or assembled, with a trial run or without it, for which the place of delivery in accordance with art. 22 par. 1 point 2 shall be the territory of the country where those goods are moved by that taxable person carrying out their supplies or on behalf of that taxable person;

2) the movement of goods takes place in the context of the sale of mail on the territory of the country;

3. the goods are moved on board ships, aircraft or trains during the part of passenger transport referred to in art. 22 par. 5, for the purpose of carrying out their supply by that taxable person or on his behalf on board those vehicles;

4. the goods are to be the subject of an operation corresponding to the export of the goods carried out by that taxable person in the territory of the Member State from which they are moved within the territory of the country;

5. the goods are to be the subject of an operation corresponding to the intra-Community supply of the goods referred to in art. 13 (1) 1 and 2, carried out by that taxable person in the territory of the Member State from which they are moved within the territory of the country;

(6) the goods are to be the subject of a supply or work carried out on the territory of the country for the benefit of that taxable person, provided that the goods are moved back to the territory of the State after the performance of the goods. of the Member State from which they were originally exported;

7) the goods are to be temporarily used in the territory of the country in order to provide services by that taxable person having established his business activity in the territory of the Member State of departure of dispatch or transport;

(8) the goods are to be temporarily used by that taxable person on the territory of the country, but for no longer than 24 months, provided that the importation of such goods from the territory of a third country in the territory of the country on account of their temporary importation would be released. customs duties;

9) the movement is subject to gas in the gas system, electricity in the power system, heat or cooling energy through the distribution networks of heat or cooling.

2. Where the circumstances referred to in the paragraph are established. 1, the movement of goods shall be considered to be the intra-Community acquisition of goods.

Art. 12a. [ Shipments of goods to consignment warehouse] 1. The movement of goods, referred to in art. 11 (1) 1, by the taxable person of value added tax or on his/her behalf, without the establishment of business activity or a fixed establishment in the territory of the country, to the consignment warehouse for the purpose of their delivery the consignment warehouse, and the supply of those goods, shall be considered to be the intra-Community acquisition of the goods referred to in Article 4. 9 ust. 1, in the operator of the consignment warehouse, provided that:

(1) the taxable person's value added tax is not registered as an active or exempt VAT taxable person;

2) stored in the consignment warehouse the goods are intended for the production or service activity, excluding commercial activity, by the operator of the consignment warehouse;

3) the presenter of the consignment warehouse, before the first introduction by the taxpayer of the value added tax of the goods to the warehouse, filed in the form of the written tax office of the tax office notice of the intention to hold the consignment warehouse containing:

(a) the taxable person's data on the value added tax making the goods to the consignment warehouse and to the consignment warehouse, concerning their names or names, identification numbers used for the purposes of the value added tax and tax, the address of the business premises or the fixed establishment and the address where the consignment warehouse is located,

(b) a declaration by the taxable person of the value added tax that he intends to carry out the movement of the goods referred to in Article 11 (1) 1, to the consignment warehouse; the statement shall indicate the presenter of the consignment warehouse;

4) the presenter of the consignment warehouse shall keep a record of the goods entering the warehouse, containing the date of their introduction, the date of collection of the goods from the warehouse, the data allowing identification of the goods, and in the case referred to in art. 20b par. 3-also data on re-movement of goods; Article 3 109 (1) 3 shall apply mutatis mutandis.

2. If the notice referred to in paragraph 2 is notified. 1 point 3, does not meet the requirements laid down by this provision, the chief of the tax office within 7 days from the date of receipt of the notice calls for its completion.

3. The operator of the consignment warehouse shall be obliged to notify in writing the chief of the tax office of changes in the data contained in the notice referred to in the paragraph. 1 point 3, within 30 days from the date on which the changes were made.

4. Where goods stored in the consignment warehouse have not been collected for a period of 24 months from the date of their entry into that warehouse, it shall be considered that their collection takes place the next day after the expiry of that period.

5. In the case of statements not held in the consignment warehouse of goods or the total destruction thereof, the collection of goods shall be deemed to have occurred on the day on which the goods left the warehouse or were destroyed, and if not possible establish that day, on the day on which the absence or destruction of them was found.

6. In the case of the use or use of the goods stored in the consignment warehouse prior to their collection from the consignment warehouse, the collection shall be deemed to take place on the day of the use or use of those goods.

Article 13. [ Intra-Community supply of goods] 1. Through intra-Community supply of goods referred to in art. 5 par. Article 1 (5) means the export of goods from the territory of the country in the performance of the operations referred to in Article 1 7 in the territory of a Member State other than the territory of the country, subject to the paragraph. 2-8.

2. Paragraph Recipe 1 shall apply on condition that the purchaser of the goods is:

(1) the taxable person of value added tax identified for intra-Community transactions in the territory of a Member State other than that of the country;

2. a non-taxable legal person who is identified for intra-Community transactions in the territory of a Member State other than that of the country;

(3) a taxable person of value added tax or a non-taxable legal person acting as such in the territory of a Member State other than that of the country not listed in points (1) and (2), the subject of supply is excise goods which, in accordance with the excise duty provisions, are placed under the suspension of excise duty or the procedure for the movement of excise goods with excise duty paid;

4) a party other than those mentioned in points 1 and 2, acting (residing) in another than the Republic of Poland of the Member State, if the subject of delivery is new means of transport.

(3) The intra-Community supply of goods shall also be deemed to be the movement by the taxable person referred to in Article 3. 15, or on its behalf, of goods belonging to its company from the territory of a country in the territory of a Member State other than the territory of the country which has been made by that taxable person in the territory of the country in the framework of its undertaking manufactured, extracted, acquired, including within the intra-Community acquisition of goods, or brought into the territory of the country in the context of the importation of goods, if they are to serve the economic activity of the taxable person.

4. The movement of the goods referred to in the paragraph. 3, by the taxable person referred to in art. 15, or on its behalf, shall not be considered to be within the Community supply of goods where:

1) the goods are installed or assembled, with a trial run or without it, for which the place of delivery in accordance with art. 22 par. 1 point 2 is the territory of a Member State other than the territory of the country where those goods are moved by that taxable person carrying out their supplies or on behalf of that taxable person;

2) the movement of goods takes place in the context of the sale of mail from the territory of the country;

3. the goods are moved on board ships, aircraft or trains during passenger transport operations carried out within the European Union for the purpose of their delivery by that taxable person on board those vehicles;

4) the goods are to be subject to the export of goods by this taxpayer;

(5) the goods are to be the subject of intra-Community supply of the goods referred to in paragraph 1. 1 and 2, carried out by that taxable person, where the movement of goods takes place on the territory of a Member State other than the territory of the Member State to which the intra-Community supply of goods is made;

(6) goods are to be the subject of goods carried out in the territory of a Member State other than that of the country in favour of that taxable person for the valuation or execution of such goods, provided that the goods after the performance of the services are to be carried out in the territory of the Member State concerned. the return moved within the territory of the country;

7. the goods are to be temporarily used in the territory of a Member State other than the territory of the country, in order to provide services by a taxable person established in the territory of the country which he has transferred or to whom the goods have been moved;

8. the goods are to be temporarily used by that taxable person in the territory of a Member State other than the territory of the country, but not longer than for 24 months, provided that the importation of such goods from the territory of a third country on the basis of their import the temporary duty would be exempt;

9) the movement is subject to gas in the gas system, electricity in the power system, heat or cooling energy through the distribution networks of heat or cooling.

5. Where the circumstances referred to in the paragraph are established. 4, the movement of goods shall be considered to be the intra-Community supply of goods.

(6) An intra-Community supply of goods occurs when the delivery is a taxable person referred to in Article 3. 15 whose sales are not exempted from the tax on the basis of art. 113 (1) 1 and 9, subject to paragraph. 7.

(7) An intra-Community supply of goods shall also occur where the delivery of the goods is different from those referred to in the paragraph. 6 entities, where the subject of delivery is new means of transport.

(8) The intra-Community supply of goods shall not be deemed to be the supply of goods referred to in Article 4. 83 (1) Article 1 (1), (3), (6), (10) and (18), and goods to be taxed under the rules laid down in Article 120 (1) 4 and 5.

Chapter 4

Taxation in liquidation of the company's activities and cessation of activities by a natural person

Article 14. [ Liquidation of activities] 1. Taxation shall be subject to the goods of its own production and the goods which, after the acquisition, were not the subject of the supply of goods, in the case of:

1) the termination of a civil or commercial company not having legal personality;

2. to cease by the taxable person referred to in art. 15, who is a natural person for the purposes of taxable transactions, as required under Article 4 (1) (a) of 96 (1) 6, to notify the cessation of activity to the chief of the tax office.

2. The provision of the paragraph. 1 shall not apply to taxable persons whose sale is exempt from tax on the basis of Article 3 (1) of the Regulation. 113 (1) 1 and 9.

3. Paragraph Recipe 1 shall apply mutatis mutandis where the taxable person referred to in Article 15, which is a natural person, has not carried out taxable transactions for at least 10 months. This does not apply to taxpayers who have suspended the pursuit of economic activities on the basis of the provisions on freedom of economic activity.

4. The provisions of the paragraph. 1 and 3 shall apply to the goods in respect of which the amount of the tax payable by the amount of the input tax has been entitled to be reduced.

5. In the cases referred to in paragraph. 1 and 3, taxable persons are obliged to draw up an inventory of the nature of the goods on the day of the company's dissolution or the cessation of the taxable activities, hereinafter referred to as "the census by nature". Taxable persons are obliged to attach information on the conspiracy by nature, determined on the basis of the value and the amount of tax due, to the tax return submitted for the period covering the day of the company's dissolution or cessation of execution taxable transactions.

6. The tax obligation in the case of the case referred to in paragraph. 1, arises on the date of termination of the company or the cessation of the execution of taxable activities.

7. Delivery of goods made by the former shareholders of the companies referred to in paragraph. 1 point 1, and by the natural persons referred to in paragraph 1. 1 point 2 and paragraph. 3, the object of which is the goods covered by the census, shall be exempt from the tax for a period of 12 months from the date referred to in paragraph 3. 6, subject to the settlement of the tax on goods covered by the inventory by nature.

8. The taxable amount shall be the value of the goods subject to the inventory by nature, determined in accordance with art. 29a par. 2.

9. (repealed)

9a. The physical persons referred to in paragraph 1. 1 point 2, and to persons who were partners of the companies referred to in paragraph 1. On the date of their termination, hereinafter referred to as 'former partners', the right to repay the difference in the tax shown in the tax return for the period during which those persons or companies were registered as taxable persons as taxable persons, respectively, deeds.

9b. In the case of former shareholders of a refund of the tax difference shall be made on the basis of a complex tax declaration together with the following attached to the declaration:

1) the contract of the company, the current date of termination of the company;

2. a list of the bank accounts of former shareholders in a bank established on the territory of the country or accounts of former shareholders in the cooperative savings bank, of which they are members, to which the tax difference is to be refunded.

9c. The refund of the tax difference referred to in paragraph. 9b, shall be:

1) in the proportions resulting from the right to participate in the profit specified in the company agreement; if the attached contract does not result in these shares in profit, it is assumed that the rights to participate in the profit are equal;

2) to the accounts referred to in paragraph. 9b point 2.

9d. For the refund of the tax difference referred to in paragraph. 9a, the provisions of art. 87 (1) First and second sentences and lips. 7 shall apply mutatis mutandis.

9e. Where the documents referred to in paragraph 1 are not covered. 9b, the amount of the refund of the tax difference is made to the deposit of the tax authority. Where the documents referred to in paragraph 1 are attached to the declaration. 9b, but in the list of accounts referred to in that provision, no accounts of all former members are entered into the deposit, the amount of the refund of the difference in the part of the former partner whose account is not stated is made.

9f. If the validity of the refund requires additional verifications, the deposit of the refund of the difference of tax shall be made after the verification of the taxable person's accounts as part of the examination, tax check or proceedings has been completed. tax on the basis of the regulations of the Tax Ordination or a review procedure on the basis of the provisions on treasury control.

9g. Where, before the expiry of the period for reimbursement of the difference in tax referred to in Article 87 (1) In the first sentence, the documents referred to in paragraph 2 have been submitted. 9b, and the chief of the tax office extended the term of the return in accordance with art. 87 (1) The second sentence, and carried out by the body of operations, shall show the validity of the refund, the tax office shall pay the former members the amount due, together with interest, in the amount corresponding to the payment fee applicable in the event of deferral of the tax or its distribution into instalments. Where the documents referred to in paragraph 1 are concerned. 9b, submitted for 14 days before the deadline for reimbursement or later, the interest referred to in the first sentence shall be calculated from 15. on the day after the submission of those documents. The interest shall not be calculated on the amount of the refund of the difference in the part of the former member whose account is not given.

9h. In the case of natural persons referred to in paragraph. 9a, in respect of which the Head of the tax office has extended the term of reimbursement in accordance with art. 87 (1) The second sentence, and carried out by the body of operations, shall show the validity of the refund, the tax office shall pay those persons the amount due, together with the interest in the amount corresponding to the payment fee applicable in the event of the deferral of payment of the tax or its spread over the instalments.

9i. The amount of the refund of the difference in tax deposited in the deposit shall not be subject to interest, subject to the paragraph. 9j.

9j. The percentage of the refund of the difference in tax deposited in the deposit is calculated from 15. on the day after the date of submission of the documents referred to in paragraph 1. 9b, or application of the account number referred to in paragraph. 9e second sentence.

10. To settle the tax on goods covered by the census of the provisions of art. 99 shall apply mutatis mutandis.

SECTION III

Taxpayers, payers and tax representatives

Chapter 1

Taxpayers and payers

Article 15. [ Taxable Persons] 1. The subjects shall be legal persons, organisational units without legal personality and natural persons, performing their own economic activities, referred to in paragraph. 2, irrespective of the purpose or result of such activity.

2. The economic activity shall cover all activities of producers, traders or service providers, including natural resources and farmers, as well as activities of persons engaged in free occupations. Economic activities shall include, in particular, activities consisting in the use of goods or intangible assets on a continuous basis for commercial purposes.

3. The self-employed activity referred to in paragraph 3. 1, the action shall not be considered:

1) in respect of which the revenues are listed in Art. 12 (1) 1-6 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.);

2) (repealed)

3) in respect of which the revenues are listed in Art. 13 points 2-9 of the Act of 26 July 1991. o personal income tax if, in respect of the performance of those activities, those persons are connected with the outsourcing of such legal acts with ties in the form of a legal relationship between the outsourcing and the outsourced functions of the contract tasks as to the conditions for the exercise of those activities, the remuneration and the responsibility of the outsourcing of those operations to third parties.

3a. The provision of the paragraph. 3 point 3 shall apply mutatis mutandis to the services of creators and performers within the meaning of the Copyright and Related Rights Regulations, remunerated in the form of royalties for the transfer or grant of a licence to copyright or artistic rights the implementation or implementation thereof, including those remunerated through a collective management organisation or rights related to it.

3b. With the consent of the Head of the tax office, the legal person who is responsible for the legal person may also be the legal entity of a legal entity, which is a public benefit organization within the meaning of the provisions of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2016 r. items 239 and 395) conducting economic activity, if they prepare their own financial statements themselves.

3c. The sales made by the taxable persons referred to in paragraph 1. 3b, the transfer of goods and the provision of services between the organisational units included in the legal person shall also be paid.

4. In the case of natural persons exclusively engaged in the holding, forestry or fishing for the taxable person, the person who lodges the registration declaration referred to in Article shall be deemed to be the taxable person. 96 (1) 1.

5. Paragraph Recipe 4 shall apply mutatis mutandis to natural persons exclusively engaged in agricultural activities other than those referred to in paragraph 4. 4 cases.

6. It shall not be regarded as a taxpayer of public authorities and offices serving those bodies in respect of the tasks carried out by the separate provisions of law for which they have been appointed, excluding the activities carried out on the the basis of the civil-law contracts concluded.

7. (repealed)

8. (repealed)

8a. (repealed)

8b. (repealed)

9. (repealed)

10. (repealed)

Article 16. [ Taxable Persons] The taxable persons shall also be legal persons, organisational units without legal personality, and natural persons other than taxable persons referred to in Article 4. 15, carrying out the occasional intra-Community supply of new means of transport.

Article 17. [ Taxable Persons] 1. The subjects are also legal persons, organizational units without legal personality, and natural persons:

1) on whose pregnancy the obligation to pay the duty, also where on the basis of the customs rules the imported goods are exempt from customs duty or the duty on the goods has been suspended, in part or in whole, or applied a preferential, reduced or zero duty Customs duty;

2) entitled to the use of the customs procedure involving inward processing, temporary admission, processing under customs control, including persons for which, in accordance with the separate provisions, the rights and obligations connected with those procedures;

3. the intra-Community acquisition of goods;

4) acquiring services, if the following conditions are met:

(a) the service provider is a taxable person who is not established in his business and has a fixed establishment in the territory of the country and, in the case of services to which Article 4 applies, is a taxable person. 28e, the taxable person shall not be registered in accordance with the Article. 96 (1) 4,

(b) the recipient is:

-in the case of the services to which the Article applies. 28b-the taxable person referred to in Article 15, or a non-taxable legal person referred to in art. 15, registered or obliged to register in accordance with art. 97 ust. 4,

-in other cases, the taxable person referred to in Article 15, having established an economic activity or a fixed establishment in the territory of the country or a non-taxable legal entity referred to in Article 15, having its registered office in the territory of the country and registered or obliged to register in accordance with art. 97 ust. 4;

5. the acquisition of goods, if the following conditions are met:

(a) their supply on the territory of the country is a taxable person who is not established in his business and has a fixed establishment in the territory of the country and, in the case of the supply of goods other than gas, in the gas system, electricity in the electricity system, heat or cooling energy by heat or cooling distribution networks, this taxable person shall not be registered in accordance with the art. 96 (1) 4,

(b) the purchaser is:

-in the case of the acquisition of gas in a gas system, electricity in an electricity system, heat or cooling energy by a heat or cooling network, an entity registered in accordance with art. 96 (1) 4 or Art. 97 ust. 4,

-in other cases, the taxable person referred to in Article 15, having established an economic activity or a fixed establishment in the territory of the country or a non-taxable legal entity referred to in Article 15, having its registered office in the territory of the country and registered in accordance with art. 97 ust. 4,

(c) the supply of goods shall not be made in the context of the sale of goods within the territory of

6) the obligation to pay the tax on the basis of art. 42 par. 8 or mouth. 10;

7) acquiring the goods listed in Annex No. 11 to the Act, subject to the paragraph. 1c, if the following conditions are met:

(a) their delivery is the taxable person referred to in Article 15 whose sales are not exempted from the tax on the basis of art. 113 (1) 1 and 9,

(b) the purchaser is the taxable person referred to in Article 3. 15, registered as an active VAT taxable person,

(c) the delivery shall not be covered by the exemption referred to in Article 3. 43 par. 1 point 2 or art. 122;

8) acquiring services in the scope of transferring allowances for greenhouse gas emissions, referred to in the Act of 12 June 2015. about the scheme for greenhouse gas emission allowance trading (Dz. U. Entry 1223 and from 2016. items 266 and 542), if the following conditions are met:

(a) the service provider is the taxable person referred to in Article 15 whose sales are not exempted from the tax on the basis of art. 113 (1) 1 and 9,

(b) the taxable person is the taxable person referred to in Article 15.

1a. The provisions of the paragraph. 1 points 4 and 5 and paragraph 5. 2 shall also apply where the service provider or the supplying goods has a fixed establishment in the territory of the country, the permanent place of business or other place of business the pursuit of the economic activity of the service provider or the carrying out of the supply of goods, if the service provider or the supplying goods has such other place of business in the territory of the country, does not participate in these transactions.

1b. Where the entities referred to in paragraph 1 are concerned 1 point 1, established a tax representative referred to in art. 18d par. 1, the taxable person shall be the tax representative, to the extent that he acts on his own behalf in favour of those entities.

1c. In the case of supplies of goods listed in item. 28a-28c of Annex 11 to the Act of Law No 11 1 point 7 shall apply if the total value of those goods in the single economically single transaction involving these goods, without the amount of tax, exceeds the amount of 20 000 zł.

1d. The transaction referred to in paragraph 1 shall be economically unimally. 1c, a transaction involving a contract involving one or more supplies of goods listed in the item shall be considered. 28a-28c of Annex 11 to the Act, even if they are made on the basis of separate orders or issued there are more invoices documenting individual deliveries.

1e. The transaction referred to in paragraph 1e shall be economically unified. 1c, a transaction involving more than one contract as referred to in paragraph 1 shall also be considered. 1d, if the circumstances surrounding the transaction or the conditions under which it was carried out, deviated from the circumstances or conditions normally occurring in the circulation of the goods mentioned in the item. 28a-28c of Annex No 11 to the Act.

1f. In the case referred to in paragraph. 1 point 7 reduction of the value of supplies made in the framework of the single economic transaction referred to in paragraph 1. 1c, in particular by granting a price reduction or reduction to the purchaser, does not affect the determination of the taxable person liable to settle the amount of tax for the supply of goods made in the course of that transaction.

1g. Where, after receiving all or part of the payment prior to the delivery of the goods referred to in Annex No 11 to the Act, the determination of the taxable person for that supply is changed, the adjustment of the payment of the payment in connection with that change shall be made be in settlement for the period during which the supplies of those goods were made.

2. In the cases referred to in paragraph. 1 points 4, 5, 7 and 8, the service provider or the supply of goods shall not account for the tax due.

2a. If carrying out the delivery of goods listed in item. 28a-28c of Annex No 11 to the Act, for which, in accordance with the paragraph. Point 7 of the taxable person is the purchaser, he has taken all the necessary measures to ensure a fair settlement of the tax on that supply, he is not obliged to settle the tax for that supply, even if it has been established after the delivery of the supply tax. the entity involved in the delivery as a purchaser was not satisfied with the conditions set out in the paragraph. 1 point 7 of which the carrying out of the supply of goods with due diligence did not know or could not have known.

2b. Paragraph Recipe 2a shall apply on condition that the payment of the receivables for the supply of goods has taken place from the payment account of the purchaser, including using a payment card or a similar payment instrument, provided that they make it possible to supply the goods the identification of the paying payment order.

3. (repealed)

3a (repealed)

4. (repealed)

5. (repealed)

6. (repealed)

7. (repealed)

Article 18. [ Supply Tax Payers] Enforcement authorities as defined in the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2014 items 1619, z późn. zm.) and the court bailiers carrying out enforcement activities within the meaning of the provisions of the Code of Civil Procedure are the payers of the tax on delivery, carried out in the mode of execution, of goods owned or held by the debtor breach of the applicable rules.

Chapter 2

Tax representatives

Art. 18a. [ Establishment of a tax representative] 1. The subatter referred to in art. 15 para. 1, without the establishment of an economic activity or a fixed establishment in the territory of a Member State, subject to the obligation to register as a VAT taxable person, is to establish a tax representative.

2. A taxable person having established his business or a permanent place of business in the territory of a Member State other than the territory of the country may establish a tax representative.

3. The Minister responsible for public finance may determine, by means of a regulation, cases in which there is no obligation to establish a tax representative, taking into account the need to ensure proper settlement of the tax by entities which are not established in the territory of a Member State without the establishment of an economic activity or a fixed establishment.

Art. 18b. [ Tax Representative] 1. A tax representative may be a natural person, a legal person or an organizational unit without legal personality, if the total fulfils the following conditions:

1) has established an economic activity in the territory of the country;

2) is registered as an active VAT taxpayer, and in the case referred to in art. 18d par. 1-as an EU VAT taxable person;

3) for the last 24 months has not been overdue to the payment of individual taxes constituting the income of the State budget, exceeding separately in each tax of 3% of the amount of tax liability due in particular taxes; participation the amount of tax arrears shall be determined in relation to the amount of payment due for the accounting period to which the arrears are concerned;

4) for the last 24 months a natural person who is a taxable person and, in the case of non-natural persons, a person who is a partner in a civil or commercial partnership without legal personality, a member of the governing body, the principal the accounting officer has not been legally convicted on the basis of the Act of 10 September 1999. -The Code of Treasury (Dz. U. of 2013 r. items 186, z Late. zm.) for committing a treasury crime;

5) is entitled to the professional execution of tax advice in accordance with the regulations on tax advice or to the service of keeping the accounts in accordance with the accounting regulations.

2. The requirement referred to in paragraph 1 1 point 3 shall also be deemed to be met if the following conditions are met:

1. the entity has regulated, with interest on arrears, arrears exceeding separately in each tax of 3% of the amount of tax liability due in the individual taxes, within 30 days from the date on which those arrears are incurred;

2. the settlement of arrears in accordance with point 1 in the last 24 months has not been subject to more than two periods of account separately in each tax.

3. The provision of the paragraph. 1 point 5 shall not apply to the customs agency where the taxable person establishing the same tax representative makes only the importation of goods in the territory of the country of destination other than those of the territory of a Member State other than those of the the territory of the country and the export from the territory of the country shall be effected by the importer of those goods within the intra-Community supply of goods

4. The tax representative shall be established by a written contract, which shall include:

1) the names of the parties to the contract and their addresses and identification details for the purposes of the tax, value added tax or tax of a similar nature;

2) the address at which the documentation for the tax will be carried out and stored;

3) statement of the entity, which is established by the tax representative, to fulfil the conditions referred to in the paragraph. 1;

4) the scope of the authorisation in the case referred to in Article 18c par. 1 point 2;

5) in the case referred to in art. 18d par. 1, the consent of the tax representative to perform the duties and duties of the taxpayer for whom he was established, on his own behalf and on behalf of that taxpayer.

Art. 18c. [ Obligations and responsibility of the tax representative] 1. The tax representative shall perform in the name and on behalf of the taxable person for whom he has been established:

1) the obligations of this taxpayer in the field of tax accounting, including in the scope of the preparation of tax returns, summary information referred to in art. 100 para. 1, and summary information on the national turnover referred to in Article 3. 101a (1) 1, as well as in the handling and storage of documentation, including records, for tax purposes;

2) other activities resulting from the provisions on the tax on goods and services, if he has been authorized to do so in the contract.

2. The tax representative shall be jointly and severally liable with the taxpayer for the tax liability which the tax representative shall clear on behalf of and for the benefit of that taxpayer.

Art. 18d. [ Obligations performed by a tax representative on behalf of his/her own for the benefit of the taxpayer] 1. In the case of a taxpayer who:

(1) in the territory of the country, only the importation of goods the destination of which is a territory of a Member State other than that of the country and exports from the territory of the country shall be effected by the importer of those goods within the framework of the intra-Community supply of goods, and

2) is not registered as an active VAT taxpayer

-the tax representative shall carry out, on his own behalf and on behalf of that taxable person, the obligations of that taxable person referred to in Article 3. 18c par. Article 1 (1), and, if so, the other acts of the taxable person referred to in Article 1 (1), and, if so, the 18c par. 1 point 2.

2. The subatter referred to in paragraph. 1, he is jointly and severally liable with the tax representative for the tax liability, which the tax representative is clearing on his own behalf in favour of that taxpayer.

SECTION IV

Tax obligation

Chapter 1

General principles

Article 19. (repealed)

Art. 19a. [ Rise of tax liability] 1. The tax obligation arises from the moment of delivery of the goods or the execution of the service, subject to the paragraph. 5 and 7-11, art. 14 para. 6, art. 20 and art. 21 (1) 1.

2. With regard to the services to be taken in part, the service shall also be deemed to have been carried out, in the case of the execution of the part of the service for which the payment is specified.

3. The service for which, in connection with its provision, the following terms of payment or settlement are determined, shall be deemed to have been executed at the end of each period to which those payments or settlements relate, until the completion of the benefit this service. Continuous service for more than one year for which no payment or settlement date has been passed in respect of its provision in a given year shall be deemed to have been carried out at the end of each fiscal year, up to the end of each fiscal year. the provision of this service.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the supply of goods, with the exception of the supply of goods referred to in art. 7 ust. 1 point 2.

5. The tax obligation arises from the following:

1) receiving all or part of the payment from the title:

(a) the issuing of the goods by the committee to the committee on the basis of a commission agreement,

(b) a transfer from an order of a public authority or a body acting on behalf of such a body of property of the goods in exchange for compensation,

(c) the delivery of the goods referred to in Article (c) in the mode of execution of the goods. 18,

(d) benefits, on the basis of separate provisions, on behalf of the general, administrative, military or public prosecutors of services relating to judicial or preparatory proceedings, with the exception of the services to which the Article applies. 28b, which constitute the import of services,

(e) the provision of services exempted from tax pursuant to Article 3 (1) 43 par. 1 points 37-41;

2) receiving all or part of the grant, subsidy and other subsidies of a similar nature, referred to in art. 29a par. 1;

3) to issue an invoice in the cases referred to in art. 106b ust. 1, from the title:

(a) the provision of construction or construction-assembly services,

(b) the supply of printed books (PKWiU ex 58.11.1)-excluding maps and leaflets-and newspapers, periodicals and magazines, printed (PKWiU ex 58.13.1 and PKWiU ex 58.14.1),

(c) operations consisting in the printing of books (PKWiU ex 58.11.1)-excluding maps and flyers-and newspapers, magazines and magazines (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), with the exception of the services to which art applies. 28b, which constitute the import of services;

4) issuing an invoice from the title:

(a) the supply of electricity, heating or cooling, as well as line gas,

(b) provide services:

-telecommunications,

-listed in the item. 140-153, 174 and 175 of Annex no 3 to the Act,

-rental, leasing, leasing or similar services,

-protection of persons and services of protection, supervision and storage of property,

-permanent legal and office service,

-distribution of electricity, heating or cooling, and gas conductive gas

-with the exception of the services to which the Article applies. 28b, which imports services.

6. In the cases referred to in paragraph. 5 points 1 and 2, the tax obligation arises in respect of the amount received.

7. In the cases referred to in paragraph. 5 points 3 and 4, where the taxable person has not issued an invoice or has issued a delay, the tax obligation shall be incurred on the expiry of the time limits for the invoice laid down in Article 4 (1). 106i para. 3 and 4, and where no such time limit has been set, at the end of the period of payment.

(8) If, prior to the delivery of the goods or the performance of the service, all or part of the payment was received, in particular: pre-payment, advance payment, duty, instalment, construction or housing contribution before the establishment of the cooperative right to the dwelling or the housing For other purposes, the tax obligation arises as soon as it has been received in respect of the amount received, subject to paragraph (a) of the basic regulation. 5 point 4.

9. The tax obligation on the import of goods arises when the customs debt is incurred, subject to the paragraph. 10 and 11.

10. In the case of placing the goods under the customs procedure of processing under customs control, the obligation to tax on the import of goods shall arise from the moment of placing the goods under that procedure.

11. In the case of placing the goods under the customs procedure: the customs warehouse, temporary admission with total relief from import duties, inward processing in the system of suspensions, transit or customs use-introduction of goods into a free zone or free warehouse, where the goods are levied on levies or duties of a similar nature, the obligation to tax on the importation of goods shall be incurred as soon as those charges are due.

12. The Minister responsible for public finance may determine, by means of a regulation, later than those mentioned in the paragraph. 1, 5 and 7 to 11 of the tax obligation, taking into account the specificities of the exercise of certain activities, the conditions for the marketing of certain goods and the rules of the European Union.

Chapter 2

Tax obligation in intra-Community supply of goods and intra-Community acquisitions of goods

Article 20. [ The obligation to tax in intra-Community supply of goods] 1. In the intra-Community supply of goods, the tax obligation arises from the moment of the invoice by the taxpayer, but not later than 15. on the day of the month following that in which the delivery was made, subject to paragraph (a). 4 and Art. 20a.

(1a) In the case of intra-Community supplies of goods carried on continuously for more than one month, it shall be deemed to have been effected on the expiry of each month until the completion of the supply of those goods.

2. (repealed)

3. (repealed)

4. In the case referred to in art. 13 (1) 5, the tax obligation arises from the moment of cessation of the circumstances referred to in art. 13 (1) 4.

(5) In intra-Community acquisitions of goods, the tax obligation arises from the moment of the invoice by the taxable person of value added tax, but not later than 15. on the day of the month following the month of delivery of the goods subject to intra-Community acquisitions, subject to paragraph (a). 8 and 9 and Art. 20b. The provisions of the paragraph The 1a shall apply mutatis mutandis.

6. (repealed)

7. (repealed)

8. In the case referred to in art. 12 (1) 2, the tax obligation arises from the moment of cessation of the circumstances referred to in art. 12 (1) 1.

(9) In the case of intra-Community acquisitions of new means of transport, the tax obligation shall arise at the time of receipt of those goods, but not later than when the taxable person has issued an invoice from value added tax.

Art. 20a. [ Tax obligation in case of movements of goods] 1. In the case of movements of goods referred to in art. 13 (1) 3, to the place corresponding to the consignment storage for the subsequent supply of value added tax to the taxable person, the tax obligation shall arise from the moment of delivery of the goods, but not later than when the invoice confirming the said value has been issued. the supply of value added tax to the taxable person, provided that the taxable person's value added tax is required to show the movement of goods effected in the Member State in which the transport or dispatch is completed and the supply of the goods as such Intra-Community acquisitions of goods in the month of the taxable person's obligation the tax for this supply.

2. Paragraph Recipe 1 shall apply if:

(1) the movement of goods shall be effected by a taxable person who is not registered as a taxable person for value added tax in the Member State of completion of the transport or dispatch;

2. the taxable person who moves the goods to the place corresponding to the consignment storage shall keep a record of the goods moved to that place containing the date of their movement, the date of delivery of the goods to the taxable person, data allowing identification of the goods, and in the case referred to in paragraph. 3-also data on re-movement of goods; Article 3 109 (1) 3 shall apply mutatis mutandis.

3. In the case of the return movement of the goods by the taxable person who originally carried out their shipment, or on his behalf, which has not been the subject of delivery in accordance with the mouth. 1, there shall be no tax obligation in the intra-Community supply of goods and intra-Community acquisitions of goods in respect of those goods.

Art. 20b. [ Tax obligation upon collection of goods] 1. In intra-Community acquisitions of goods referred to in art. 12a ust. 1, the tax obligation arises from the moment of collection of goods from the consignment warehouse, but not later than from the date of invoice.

2. A moment when the conditions laid down in the Article 12a ust. 1 shall cease to be fulfilled, in the taxable person who has transferred the goods to the consignment warehouse, the tax obligation arises in respect of the goods remaining in that warehouse.

3. Where, within a period of 24 months from the date of entry of the goods into the consignment warehouse, a return transfer by the taxable person of value added tax or on his goods which have been entered into the warehouse by the taxable person shall be returned to the warehouse the consignment has not been collected, no tax obligation arises in intra-Community acquisitions of goods and intra-Community supply of goods in respect of those goods.

Chapter 3

Tax obligation in small taxpayers

Article 21. [ Small taxpayer] 1. A small taxable person may choose the method of settlement, whereby the tax obligation in respect of the supply of goods and services provided by him arises:

1) on the day of receipt of all or part of the payment-in the case of the delivery of the goods or the provision of services to the taxpayer referred to in Art. 15, registered as an active VAT taxable person,

2) on the day of receipt of all or part of the payment, not later than 180. on the day from the date of issue or performance of the service, in the event of delivery of the goods or of the provision of services to an entity other than that mentioned in point 1

-upon prior written notification to the Head of the Treasury by the end of the month preceding the period for which it will apply the method, hereinafter referred to as "the cash method"; the receipt of payment in part shall result in a tax liability in respect of this part.

2. Paragraph Recipe 1 shall apply to operations carried out during the period during which the taxable person uses the cash register method.

3. The small taxpayer may opt out of the cash method, not earlier than after the expiration of the 12 months, during which he settled this method, after prior written notice to the Head of the Tax Office, within the deadline of the end of the quarter in which has applied this method.

4. The small taxpayer loses the right to the clearing of tax by the cash method, starting from the settlement for the month following the quarter in which he exceeded the amount specified in art. 2 points 25.

5. (repealed)

6. Paragraph Recipe 1:

1) is without prejudice to the provisions of Article 19a ust. 5 points 1 and 2;

2) does not apply to the supply of goods referred to in art. 20 para. 1-4 and Art. 20a.

CHAPTER V

Place of benefit

Chapter 1

Place of supply in the supply of goods

Article 22. [ Place of supply of goods] 1. The place of delivery of goods shall be in the case of:

1) goods dispatched or transported by the carrying out of their delivery, their buyer or by a third party-the place where the goods are located at the time of departure of the shipment or transport to the buyer;

2) goods which are installed or assembled, with a trial run or without it, by the making of their delivery or by an entity acting on its behalf-the place where the goods are installed or assembled; it is not considered to be an installation or installation of simple operations for the operation of the installed or installed goods in accordance with its intended purpose;

3. non-dispatched or non-exported goods, the place where the goods are located at the time of delivery;

4) the supply of goods on board ships, aircraft or trains during the part of the transport of passengers carried out within the territory of the European Union-the place of departure of passengers ' transport;

5) the supply of gas in the gas system, electricity in the electricity system, heat or cooling energy by the distribution network of heat or cooling energy to the taxable person, who performs his own business the economic activity referred to in Article 15 para. 2, or an economic activity corresponding to that activity, irrespective of the purpose or result of such activity, taking into account art. 15 para. 6, whose main purpose for the acquisition of gas, electricity, heat or cooling energy is to sell off these goods in such systems or distribution networks and at which its own consumption of such goods is insignificant-the place where the entity it has established its business premises and, in the case of a fixed establishment, to which the goods are supplied, the place where that entity has a permanent place of business, and in the absence of business premises or fixed location the establishment of an economic activity, the place where it has a permanent place of residence or a normal place of residence;

6) the supply of gas in the gas system, electricity in the electricity system, heat or cooling energy through the thermal or cooling distribution network, if such delivery is made to a non-operator, o in point 5, where the buyer uses those goods and consumes them; if all or part of the goods are not in fact consumed by that purchaser, the goods not used shall be considered to be used and consumed in the place where they are used. the purchaser has established its business and, in the case of permanent establishment the business to which the goods are supplied, the place where the purchaser has a fixed establishment and, in the absence of a business establishment or a fixed establishment, economic activities-the place where it has a permanent place of residence or a normal place of stay.

2. Where several entities deliver the same goods in such a way that the goods are the first to issue the goods directly to the last buyer in the order of the buyer, the goods being shipped or transported, then the shipment or transport of the goods the goods are assigned only one delivery; if the goods are dispatched or transported by the buyer, who also carries out his delivery, it is assumed that the shipment or transport is assigned to the delivery made for that buyer, unless the the conditions for delivery indicate that the dispatch or transport of the goods must be assigned to it delivery.

3. In the case referred to in paragraph. 2, the delivery of goods which:

1) precede the dispatch or transport of the goods, shall be considered as having been made at the place of departure of the dispatch or transport of the goods;

2) comes after the dispatch or transport of the goods, shall be considered to have been made at the place of completion of the dispatch or transport of the goods.

4. Where the place of departure of the dispatch or transport of the goods is the territory of a third country, the supply of goods by a taxable person or taxable person of value added tax, which is also a taxable person for importation, or the import of such goods shall be deemed to have been made in the territory of the Member State of importation or imported into them.

5. For the purposes of determining the place of benefit referred to in paragraph. 1 point 4 and art. 28i para. 2:

1. part of the transport of passengers carried out on the territory of the European Union is understood to mean part of the transport carried out without a stop in the territory of a third country, from the point of departure of the transport of passengers to the place passengers;

2. the place of departure of passengers shall be understood to mean the place of reception of passengers on board, including on the journey beyond the territory of the European Union, for the first place in the European Union;

3. the place of departure of passengers shall be understood to mean the place of disembarkations on the territory of the European Union from the deck of passengers who have been admitted to the territory of the European Union, including before the section of the European Union. travel outside the territory of the European Union;

4. in the case of round-trip journeys, the return leg shall be considered as a separate transport.

6. (repealed)

Article 23. [ Sales sales from national territory] 1. In the case of a mail order sale from the territory of the country, the delivery of the goods shall be deemed to have been made in the territory of the Member State of destination for the dispatched or transported goods, subject to the paragraph. 2.

2. In the case of sales by mail from the territory of the country, the delivery of goods shall be deemed to have been made on the territory of the country, if the total value of goods other than the excise goods dispatched or transported to the same Member State within the framework of the sale of mail from the territory of the country minus the amount of the tax shall be less than or equal to the year in question from the amount expressed in zloty, corresponding to the amount determined by the Member State of destination for the goods dispatched or transported.

3. Paragraph Recipe 2. it shall apply on condition that the total value of goods, other than those of excise goods dispatched or transported to the same Member State in the context of the sale of mail from the territory of the country, less the amount of the tax, has not exceeded the amount of the the previous fiscal year of the amount expressed in zlotys corresponding to the amount determined by the Member State of destination for the goods dispatched or transported.

4. If the amount referred to in paragraph is exceeded, 2, the place of taxation in the territory of the Member State of destination for the goods dispatched or transported shall apply, starting with the delivery which has been exceeded.

5. The travelers to whom the paragraph applies. 2, they may choose the place of taxation referred to in the paragraph. 1 subject to written notification by the Head of the Tax Office of the use of this choice (option), with the indication of the name of the Member State or names of the Member States whose notification is applicable.

6. The notification referred to in paragraph. 5, shall be made at least 30 days before the date of delivery, starting from which the taxpayer wishes to use the option referred to in paragraph. 5.

7. Within 30 days of the first delivery of the goods after the use of the option referred to in paragraph. 5, the taxpayer is obliged to present to the Head of the tax office a document confirming the notification to the competent tax authority in another Member State of the intention to settle the value-added tax in that Member State from sale by mail from the territory of the country.

8. The option referred to in paragraph. 5, shall be valid for at least 2 years from the date of first delivery made in accordance with the option.

9. Where, after the expiry of the period referred to in paragraph 1, (8) The taxable person shall refrain from using the option referred to in paragraph 1. 5, for one or more Member States, it shall be obliged before the date of delivery, from which it gives up the use of this option, to notify in writing the warden of the tax office of that resignation.

(10) The conversion of the amounts referred to in paragraph 1. 2 and 3, shall be made by the National Bank of Poland announced the average rate of the currency, in which, in the Member State of destination, these amounts are fixed, in force on 1 May 2004, rounded up to 1000 PLN.

11. The provisions of the paragraph. 1-9 shall not apply to:

1. new means of transport;

2) the goods referred to in art. 22 par. 1 point 2.

(12) In the case of the sale of mail from the territory of the country to which excise goods are subject, the supply of goods shall in any case be deemed to have been made in the territory of the Member State of destination.

13. The provisions of the paragraph. 1-9 shall also not apply to goods taxed in accordance with the rules laid down in the Article. 120 (1) 4 and 5.

14. The condition of recognition of the delivery of goods in the context of the sale of mail from the territory of the country for the delivery made in the territory of the Member State of destination is received by the taxpayer, before the deadline for submission of the tax declaration for the given the accounting period, the following documents, if the documents together confirm the delivery of the goods to the purchaser situated in the territory of the Member State of destination for the goods dispatched or transported:

1) transport documents received from the carrier (freight forwarder) responsible for the export of goods from the territory of the country-in the case where the carriage of goods is commissioned by the taxpayer carrier;

2) (repealed)

3) documents confirming receipt of goods outside the national territory.

15. Where the documents referred to in paragraph 1 14, do not confirm unequivocally the delivery of the goods to the purchaser situated in the territory of the Member State of destination for the goods dispatched or transported, the documents indicating that the delivery of the goods in the territory has occurred the Member State of destination for the goods dispatched or transported may also be other documents obtained by the taxable person for such supply of goods, in particular:

1) a commercial correspondence with the buyer, including his order;

2) a document confirming payment for the goods, except in cases where the supply is free of charge or the obligation is carried out in another form-in this case another document stating the termination of the obligation.

15a. If the condition referred to in paragraph 14 and 15, it has not been met, the taxpayer does not show that delivery in the records referred to in art. 109 (1) 3, for a given financial period. In that case, the taxable person shall show that delivery in the records referred to in Article 4. 109 (1) 3, for the next trading period as a delivery of goods on the territory of the country, if before the expiry of the time limit for the submission of the tax return for the following period, the taxable person did not receive documents indicating that there was a supply of goods on the territory of the Member State of destination for the goods dispatched or transported.

15b. Maintenance of the documents after the deadline referred to in the paragraph. 15a, indicating that there has been a supply of goods in the territory of the Member State of destination for the goods dispatched or transported, entitles the taxable person to make a correction of the tax due in the settlement period, in which the taxpayer has received these documents.

16. Shipping sales from the territory of the country also occur if, for the purposes of this sale, the goods were shipped or transported from the territory of the third country, the goods were imported into the territory of the country under the import of goods.

(17) The Minister responsible for public finance shall determine, by means of a regulation, the model of the notification referred to in paragraph 1. 5 and 9, having regard to:

1) the need for proper identification of taxpayers;

2) requirements related to the specific exchange of information on the delivery of supplies in the context of the sale of mail from the territory of the country;

3) the rules of the European Union.

Article 24. [ Shipment sale on the territory of the country] 1. In the case of sale of mail in the territory of the country, the delivery of goods shall be deemed to have been made on the territory of the country, subject to the paragraph 2.

2. In the case of the sale of mail in the territory of the country, the delivery of goods shall be deemed to have been made outside the territory of the country, if the total value of goods other than those of excise goods, dispatched or transported from the same Member State to the territory of the country, less the amount of value added tax, did not exceed in the tax year the amount of 160 000 PLN.

3. Paragraph Recipe 2. shall apply, provided that the total value of goods, other than those of excise goods, dispatched or transported from the same Member State in the context of the sale of the consignment in the territory of the country, less the amount of the tax on the value of the goods added, did not exceed in the previous fiscal year the amount of 160 000 PLN.

4. The valuers of the value added tax to which the paragraph applies. 2, they may choose the place of taxation referred to in the paragraph. 1 provided written notice to the Head of the Tax Office of the use of this choice (option).

5. The notification referred to in paragraph 1. 4, shall be made at least 30 days before the date of delivery, starting from which the taxable person shall select the option referred to in paragraph. 4.

6. The option referred to in paragraph. 4, shall be in force for at least two years from the date of first delivery in accordance with this option.

7. Where, after the expiry of the period referred to in paragraph 1, 6, the taxable person shall refrain from using the option referred to in paragraph 1. 4, it shall be obliged to inform the chief of the tax office in writing of this resignation.

8. The provisions of the paragraph. 1-7 shall not apply to:

1. new means of transport;

2) the goods referred to in art. 22 par. 1 point 2.

(9) In the case of a mail order sale on the territory of the country subject to excise goods, the supply of goods shall, in any event, be deemed to have been carried out on the territory of the country.

10. Provisions of the paragraph. 1-7 shall not apply also to:

1) the goods referred to in art. 120 (1) 1, taxed by value added tax in the Member State of commencement of transport or of dispatch on a basis corresponding to the rules laid down in the Article 120 (1) 4 and 5;

2) the goods referred to in art. 120 (1) 1, which is the subject of the auction delivery (auction) in the Member State of departure of the transport or dispatch, if the delivery of them is made by the organizer of the auction (auction) and the special tax rules have been applied to this delivery value added tax in force in the Member State of departure of transport or of dispatch, used for the supply of goods by the organizer of the auction (auction), excluding the recognition of the supply of goods for the activity corresponding to the intra-Community supply of goods.

11. Paragraph Recipe 10 shall apply subject to possession by the carrying out of the supply of the goods of the documents which unequivocally confirm that delivery has been made in accordance with those provisions.

12. Shipping sales in the territory of the country also occur if, for the purposes of this sale, the goods were dispatched or transported from the territory of the third country, the goods were imported into the territory of a Member State other than the territory of the country.

13. (repealed)

Chapter 2

Place of benefit for intra-Community acquisitions of goods

Article 25. [ Intra-Community acquisitions of goods] (1) The intra-Community acquisition of goods shall be deemed to have been made in the territory of the Member State in which the goods are located at the time of completion of their dispatch or transport.

2. Not excluding the application of the paragraph. 1 where the purchaser referred to in Article 9 ust. 2, with intra-Community acquisitions of goods, the number given to him by the Member State concerned for intra-Community transactions other than the Member State in which the goods are located at the time when their shipment is completed, or the transport, intra-Community acquisition of goods shall also be deemed to have been carried out within the territory of that Member State, unless the purchaser proves that the intra-Community acquisition of goods:

1) has been taxed in the territory of the Member State on which the goods are located at the time of completion of their dispatch or transport, or

2) has been found to be taxed in the territory of the Member State where the goods are located at the time of completion of their dispatch or transport, due to the application of the simplified procedure in intra-Community trilateral transaction, o referred to in Chapter XII.

Article 26. [ Acquirer in intra-Community acquisition of goods] 1. Where the acquirer in intra-Community acquisitions of goods is:

1. taxable person-the provision of art. 25 par. 2 (2) shall apply subject to the condition that the taxable person has demonstrated in the recapitulative statement referred to in Article 2. 100 para. 1, activities within the framework of tripartite transactions carried out by him in the scope of intra-Community acquisitions and intra-Community supplies of goods;

(2) a taxable person or non-taxable legal person who has not, in accordance with Article 3, not subject to the application of Article 4 (2) 97 ust. 10, the tax identification number preceded by the code of the PL-intra-Community acquisition of goods shall be considered to have been made on the territory of the country, subject to the paragraph. 2.

2. The provision of the paragraph. 1 point 2 shall not apply if the purchaser for the intra-Community acquisition of goods has given the number assigned to him for the purposes of those transactions in the territory of a Member State other than the territory of the country, provided that the place of departure of the shipment or transport the goods are not located on the territory of the country.

Chapter 2a

Place of supply in the importation of goods

Art. 26a. [ Place of import of goods] 1. The place of import of goods shall be the territory of the Member State on which the goods are located at the time of their introduction into the territory of the European Union.

2. Where the goods are to be covered by the moment of their entry into the territory of the European Union, one of the following procedures or customs-approved treatments or uses:

(1) the inward processing procedure in the system of suspensions,

2. the temporary importation procedure with total relief from import duties,

3. the customs warehousing procedure,

(4) the transit procedure, including temporary storage, before the customs-approved treatment or use,

5. purpose-entry of goods into a free zone or free warehouse

-the place of importation of such goods shall be the territory of the Member State in which those goods cease to be subject to those procedures and uses.

Chapter 3

Place of supply in the provision of services

Article 27. (repealed)

Article 28. (repealed)

Article 28a. [ Taxable Person] For the purposes of applying this Chapter:

1) whenever there is a question of a taxpayer-it is understood by this:

(a) entities which carry out their own business activities, as referred to in Article 3 (1), 15 para. 2, or an economic activity corresponding to that activity, irrespective of the purpose or result of such activity, taking into account art. 15 para. 6,

(b) a non-taxable legal person pursuant to point (a) which is identified or is required to be identified for the purposes of VAT or value added tax;

(2) a taxable person who also carries out activities or transactions which are not deemed to be taxable supplies of goods or services in accordance with Article 3 (2). 5 par. 1, shall be regarded as a taxable person in respect of all the services provided to him.

Article 28b. [ Place of supply of services to the taxable person] 1. The place of provision of services in the case of the provision of services to the taxpayer shall be the place where the taxable person who is the recipient has established his business activity, subject to the paragraph. 2-4 and art. 28e, art. 28f ust. 1 and 1a, art. 28g ust. 1, art. 28i, art. 28j ust. 1 and 2 and Art. 28n.

2. Where the services are provided for a fixed establishment of the taxable person's business, which is located in a different place from his business premises, the place of supply of those services shall be the fixed place of conduct economic activities.

3. Where a taxable person who is a recipient of a service does not have a business establishment or a fixed establishment referred to in paragraph 1, he or she shall have his or her place of business referred to in paragraph 2, the place of supply of services shall be the place where it has a permanent place of residence or a normal place of stay.

4. In the case of the provision of services, which are intended solely for the personal purposes of the taxpayer or his employees, including former employees, accomplices, shareholders, shareholders, members of the cooperative and their household members, the members of the bodies constituting persons for the purposes of determining the place of benefit, the provisions of Article 4 shall apply mutatis mutandis. 28c.

Article 28c. [ Place of provision of services to non-taxable persons] 1. The place of provision of services to non-taxable persons shall be the place where the service provider has established his business activity, subject to the paragraph. 2 and 3 and Article 3 28d, art. 28e, art. 28f ust. 1, 2 and 3, art. 28g ust. 2 and Art. 28h-28n.

2. Where the services are provided from a fixed establishment of an economic activity of a service provider located in a different place than its establishment, the place of supply of those services shall be the fixed place of establishment economic activities.

3. Where the service provider does not have the establishment of an economic activity or a fixed establishment referred to in paragraph 3, 2, the place of supply of services shall be the place where it has a permanent place of residence or a normal place of stay.

Article 28d. [ Place of supply of services by intermediaries to non-taxable persons] The place of supply of services to non-taxable persons by intermediaries acting in the name and on behalf of third parties shall be the place where the underlying transaction is made.

Article 28e. [ Place of provision of services connected with immovable property] Place of supply of services connected with immovable property, including services provided by experts, real estate agents, accommodation services in hotels or facilities with similar functions, such as holiday centres or sites intended for use as camping, use and use of real estate and the services of preparation and coordination of construction works, such as the services of architects and construction supervision, is the location of the property.

Article 28f. [ Place of supply of passenger or goods transport services] 1. The place of the provision of passenger transport services is the place where the transport takes place, taking into account the defeated distances.

1a. The place of supply of goods for the transport of goods to the taxpayer:

1) having established in the territory of the country the established business activity, the fixed establishment for which the services are provided, and in the absence of such a place of business activity or permanent place of business the pursuit of an economic activity having a permanent residence in the territory of the country, or a normal place of residence, if the transport is carried out in its entirety outside the territory of the European Union, is a territory situated outside the territory of the European Union;

(2) having established, in the territory of the third country, the place of business, the permanent place of business for which the services are provided and, in the absence of such a place of business or permanent business, the place of business having a permanent place of residence in the territory of a third country, or a normal place of residence, if this transport is carried out in its entirety on the territory of the country, is the territory of the country.

2. The place of provision of the services of transport of goods to non-taxable persons shall be the place where the transport takes place, taking into account the defeated distances, subject to the paragraph. 3.

3. The place of supply of services of transport of goods, the start and termination of which shall take place respectively in the territory of two different Member States, to non-taxable persons shall be the place where the transport of goods begins.

4. The place of departure of the transport referred to in paragraph. 3, means the place where the transport of goods actually starts, irrespective of the distance travelled to the place where the goods are located.

5. The place of completion of the transport referred to in paragraph. 3, means the place at which the transport of goods is actually completed.

Article 28g. [ Place of provision of services in the field of culture, arts, sports, science, education, entertainment and similar services] 1. The place of the provision of admission services for cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and ancillary services related to the admission services for these events, provided to the the taxpayer, there is a place where these events actually take place.

2. The place of provision of services in the fields of culture, art, sport, science, education, entertainment and similar services such as fairs and exhibitions, and ancillary services for these services, including the provision of services by the organizers of services in these fields, provided to non-taxable persons, is the place where that activity is actually carried out.

Article 28h. [ Place of provision of ancillary services to transport services and valuation of movable tangible property] In the case of benefits to non-taxable persons:

1) auxiliary to transport services, such as loading, unloading, reloading or similar services,

(2) valuation of movable tangible property and on movable tangible property

-the place of supply of services is the place where the services are actually carried out.

Article 28i. [ Place of supply of restaurant and catering services] 1. The place of provision of restaurant and catering services is the place where the services are actually performed, subject to the paragraph. 2.

2. Where the restaurant and catering services are actually carried out on board ships, aircraft or trains during the part of the transport of passengers carried out within the territory of the European Union, the place of supply of services shall be the place of supply of services. start of passenger transport.

Article 28j. [ Place of provision of short-term renting of means of transport] 1. The location of the provision of short-term rental services of means of transport is the place where these means of transport are actually put at the disposal of the recipient.

2. For the short-term hiring of means of transport referred to in paragraph. 1, the continuous possession of a means of transport or the use of it for a period not exceeding 30 days, and in the case of vessels shall be understood to be for a period not exceeding 90 days.

3. The place of provision of services consisting in renting, other than short term rental, means of transport to non-taxable persons is the place where the customer is established, the permanent place of residence or the usual place of residence stay, subject to the paragraph. 4.

4. The provision of the rental service of a recreational craft, other than short term rental, to non-taxable persons shall be the place where the recreational craft is actually put at the disposal of the recipient, provided that the service provider actually provides this service from his or her business premises or the fixed establishment located there.

Article 28k. [ Place of the provision of electronic services] The place of supply of telecommunications services, broadcasting services and electronic services to non-taxable persons shall be the place where those entities have their registered office, permanent place of residence or habitual residence.

Article 28l. [ Place of supply of services to entities established, residence outside the territory of the European Union] In the case of benefits to non-taxable persons who have their registered office, permanent place of residence or habitual residence outside the European Union, services shall:

1. the sale of rights or the granting of licences and sublicences, transfers or assignment of copyrights, patents, trade marks, trade, devotion to the use of a common trade mark or a common guarantee mark, or other Related rights

2) advertising,

3) consulting, engineering, law, accounting, and services similar to those services,

4) the processing of data, the provision of information and translation services,

5) banking, financial, insurance and reinsurance, with the exception of the rental of safes by banks,

6. the delivery of (secondment) of staff,

7. hire, lease or other similar activities to which movable goods are subject, except for means of transport, for which trailers and semi-trailers and railway wagons are also deemed to be covered,

8) (repealed)

9) (repealed)

10) (repealed)

11) consisting in the provision of access to gas systems, electricity systems or to the distribution network of heat or cooling,

(12) transmission:

(a) gas in the gas system,

(b) electricity in the electricity system,

(c) heat or cooling energy by heat or cooling distribution networks,

13) directly related to the services referred to in points 11 and 12,

(14) consisting of an undertaking to refrain from carrying out an action or to exercise the right referred to in points 1 to 13.

-the place of supply of services shall be the place where those entities have their registered office, permanent place of residence or habitual residence.

Art. 28m. (repealed)

Article 28n. [ Place of supply of tourism services] 1. In the case of the provision of tourism services referred to in art. 119 (1) 1, the place of supply of services shall be the place where the service provider has established his business activity, subject to the paragraph. 2 and 3.

2. In the case of tourism services referred to in art. 119 (1) 1, shall be provided from the fixed establishment of the economic activity of the service provider located in a different place than its establishment of business, the place of supply of services is a fixed place of business activity.

3. Where the service provider does not have the establishment of an economic activity or a fixed establishment referred to in paragraph 3, 2, the place of supply of tourism services referred to in art. 119 (1) 1, is the place where he has a permanent place of residence or a normal place of stay.

Article 28o. [ Delegation] The Minister responsible for public finance may define, by means of a regulation, other than those referred to in Article. 22-26 and art. 28b-28n place of supply in the supply of goods, intra-Community acquisitions of goods, import of goods and services, taking into account the specificities of the supply of certain services, the supply of certain goods, intra-Community acquisitions or imports certain goods and European Union rules.

CHAPTER VI

Taxable amount

Article 29. (repealed)

Article 29a. [ Taxable Base] 1. The basis of taxation, subject to the paragraph. 2-5, art. 30a-30c, art. 32, art. 119 and Art. 120 (1) 4 and 5, is all that constitutes the payment which the supply of the goods or of the service provider has received or is to receive from the sale of the customer or a third party from the buyer, including the subsidies received, subsidies and other subsidies of of a similar nature, having a direct effect on the price of the goods supplied or services provided by the taxable person.

2. In the case of the supply of goods referred to in art. 7 ust. 2, the taxable amount shall be the purchase price of the goods or of similar goods and, where there is no purchase price, the cost of manufacture, determined at the time of the supply of those goods.

3. Paragraph Recipe 2 shall apply mutatis mutandis to the intra-Community supply of goods referred to in Article 3. 13 (1) 3, subject to paragraph. 4.

4. In the case of movements of goods for which the tax obligation arises on the basis of art. 20a par. 1, the taxable amount shall be determined in accordance with paragraph 1. 1, 6, 7, 10 and 11.

5. In the case of the provision of services referred to in art. 8 ust. 2, the taxable amount shall be the cost of the provision of those services incurred by the taxable person.

6. The taxable amount shall include:

1) taxes, duties, fees and other charges of a similar nature, except for the amount of tax;

2) additional costs, such as commissions, packing, transport and insurance costs, charged by the carrying out of the delivery or service provider from the buyer or the recipient.

(7) The taxable amount shall not include amounts:

(1) a reduction in prices in the form of a rebate on the basis of early payment;

2) granted to the purchaser or the recipient of the discounts and price reductions, taken into account at the time of sale;

3) received from the buyer or the recipient as a refund of the documented expenses incurred in the name and on behalf of the purchaser or the customer and entered temporarily by the taxpayer in his records for tax purposes.

(8) In the case of the supply of buildings or structures permanently connected with the land or parts of such buildings or structures, the value of the land shall not be extracted from the taxable amount.

9. The provision of the paragraph. 8 shall not apply to the operation of land perpetual use, carried out with the simultaneous supply of buildings or structures permanently connected with the land, or parts of such buildings or structures.

10. The basis of taxation, subject to paragraph. 13, shall be reduced by:

1) the amounts granted after the sale of the discounts and price reductions;

2) the value of returned goods and packages, subject to the paragraph. 11 and 12;

(3) returned to the purchaser all or part of the payment received prior to the sale, if it has not occurred;

(4) the value of the reimbursed amounts of grants, subsidies and other aid of a similar nature referred to in paragraph 1. 1.

(11) The taxable amount shall not include the value of the packaging if the taxable person has delivered the goods in a repayable package by bail for that packaging or by specifying such bail in the contract relating to the supply of the goods.

12. In the case of non-return by the purchaser of the packaging referred to in paragraph. 11, the taxable amount shall be increased by the value of the packaging:

1) on the day following the day on which the contract provided for the return of the packaging-if this packaging was not returned within the time limit specified in the contract;

(2) 60. on the day from the day of issue of the packaging, if no time limit for the return of the packaging has been

13. In the cases referred to in paragraph. 10 points 1 to 3, the reduction in the taxable amount, in relation to the basis set out in the invoice issued with the tax shown, shall be made subject to the taxable person holding the tax return before the time limit for filing the tax return. the tax period in question in which the customer has received a corrective invoice, acknowledgement of receipt of the corrective invoice by the purchaser of the goods or the customer for whom the invoice has been issued. Receipt of the acknowledgement of receipt by the purchaser of the goods or the recipient of a corrective invoice after the date of submission of the tax return for the given tax period entitles the taxpayer to take account of the corrective invoice for the trading period in which the confirmation has been obtained.

14. Paragraph Recipe 13 shall apply mutatis mutandis in the event of confusion as to the amount of the tax on the invoice and the issue of an amending invoice for the invoice, which shows the amount of tax higher than that due.

15. The condition of receipt by the taxpayer of receipt of a corrective invoice by the purchaser of the goods or the recipient of the recipient shall not apply in the case of:

1) the export of goods and intra-Community supplies of goods;

2) the supply of goods and the provision of services for which the place of taxation is located outside the territory of the country;

3) sales: electricity, heat or cooling, wired gas, telecommunication services and services listed in the item. 140-153, 174 and 175 of Annex No. 3 to the Act;

4) when the taxpayer has not obtained confirmation despite the documented attempt to service the corrective invoice and from the documentation held, it is clear that the buyer of the goods or the customer knows that the transaction has been carried out in accordance with the terms and conditions specified in the invoice Correction of the

16. In the case referred to in paragraph. 15 point 4, the reduction in the taxable amount shall take place no earlier than in the tax return submitted for the trading period in which the conditions laid down in the paragraph have been fulfilled. 15 point 4.

Article 30. (repealed)

Article 30a. [ Setting the taxable amount in the case of an intra-Community acquisition of goods] 1. To determine the taxable amount in the case of intra-Community acquisitions of goods, including those carried out on the basis of art. 12a ust. 4-6, the Article shall apply mutatis mutandis. 29a par. 1, 6, 7, 10 and 11.

2. To determine the taxable amount in the cases referred to in art. 11, the Article shall apply mutatis mutandis. 29a par. 2.

3. If, after the intra-Community acquisition of goods, the purchaser receives the refund of excise duty paid in the territory of the Member State from which the goods were dispatched or transported, the taxable amount shall be reduced by the amount returned excise duty, with the obligation to prove, on the basis of the documents held, that he has received the refund of excise duty.

Article 30b. [ Taxable base for the importation of goods] 1. The taxable amount for the import of goods shall be the customs value plus the duty payable. Where the subject of import is subject to excise duty, the taxable amount shall be the customs value plus the duty and excise duty payable.

2. In the case of goods placed under the outward processing procedure, the taxable amount shall be the difference between the customs value of the compensating or convertible products admitted to trading and the value of the temporary export goods, increased by due duty. Where imports under outward processing are subject to excise duty, the taxable amount shall be the difference between the customs value of the compensating or convertible products admitted to trading and the value of the goods. temporarily exported, increased by duty and excise duty.

3. In the case of goods placed under the temporary admission procedure with partial relief from import duties and the procedure of processing under customs control, the taxable amount shall be the customs value plus the duty which would be due if the goods have been placed under a marketing authorisation procedure. Where the subject-matter of importation under the temporary importation procedure with partial relief from import duties or processing under customs control is subject to excise duty, the taxable amount shall be the value of the taxable amount. the duty increased by the duty which would be due if those goods were placed under the marketing authorisation procedure, and excise duty.

4. The taxable amount referred to in paragraph 1. 1-3, includes additional costs, such as commissions, packaging, transport and insurance costs-if not included in the customs value-incurred for the first destination on the territory of the country, as well as resulting from transport to another destination situated within the territory of the European Union, if that place is known at the time of import.

5. The first place of destination shall be understood to mean the place mentioned in the consignment note or any other transport document under which the goods are imported. In the absence of such information, the first place of destination shall be considered to be the place of the first transhipment in the territory

6. The taxable amount referred to in paragraph 1 shall be added to the taxable amount. Charges and other charges shall be charged to 1-3, where the customs authorities are required to charge these duties for the importation of goods.

7. In determining the taxable amount referred to in paragraph 1. 1-3, the provisions of Art. 29a par. Points (1) and (2) shall apply mutatis mutandis.

Article 30c. [ Exceptions to the obligation to set the taxable amount] 1. The taxable amount of the import of services shall not be determined where the value of the service has been included in the taxable amount of the intra-Community acquisition of goods or the value of the service, on the basis of separate provisions, increases the customs value the imported goods.

2. Taxation tax on delivery of goods for which according to art. 17 para. 1 point 5 of the taxable person shall be the purchaser of those goods, shall not be determined where the tax on goods which are in the territory of the country installed or assembled, with or without a trial run, has been entirely imported from the taxable person. the acquisition of those goods. If, however, the amount of the tax for the importation of goods is less than the amount of tax which would have been due on the supply of those goods in the territory of the country, the taxable person who acquires the goods shall be obliged to settle the difference.

Article 31. (repealed)

Art. 31a. [ Foreign currency conversion into Polish currency] 1. Where the amounts used to determine the taxable amount are determined in the foreign currency, the conversion into gold shall be made at the rate of the average of the given foreign currency announced by the National Bank of Poland on the last working day prior to the day of the tax obligation. The taxable person may choose to convert those amounts into gold at the last exchange rate published by the European Central Bank for the last day preceding the day of the tax obligation; in that case, the currency other than the euro shall be converted using the exchange rate of each of them against the euro.

2. Where a taxable person issues an invoice before the tax obligation is created and the amounts used to determine the taxable amount are determined on this invoice in foreign currency, the conversion into gold shall be made at the rate of the average given the foreign currency announced by the National Bank of Poland on the last working day preceding the day of invoice issuance. The provisions of the paragraph The second sentence shall apply mutatis mutandis.

3. In the case of import of goods, the conversion into gold shall be carried out in accordance with the customs rules.

4. In the case of admission services for mass events within the meaning of the Act of 20 March 2009. on the security of mass events (Dz. U. of 2015 items 2139) the amounts used to determine the taxable amount expressed in foreign currency may be converted into gold in accordance with the customs rules used for the calculation of the customs value of imported goods.

Article 32. [ Determination of turnover] 1. Where there is a link between the purchaser and the delivery of the goods or the service provider referred to in paragraph 1. 2, and where the remuneration is:

1) lower than the market value, and the buyer of the goods or services is not in accordance with art. 86, art. 86a, art. 88 and Art. 90 and with provisions issued on the basis of art. 92 (1) 3 full right to reduce the amount of tax due by the amount of input tax,

2) lower than the market value and the carrying out of the supply of goods or of the service provider is not in accordance with art. 86, art. 86a, art. 88 and Art. 90 and with provisions issued on the basis of art. 92 (1) 3 full right to reduce the amount of tax due by the amount of input tax, and the supply of goods or services is exempt from tax,

3) higher than the market value, and the carrying out of the supply of goods or of the service provider is not in accordance with art. 86, art. 86a, art. 88 and Art. 90 and with provisions issued on the basis of art. 92 (1) 3 full right to reduce the amount of tax due on the amount of input tax

-the tax authority determines the taxable amount according to the market value if it appears that the relationship has had an effect on determining the remuneration for the supply of goods or services.

2. The link referred to in paragraph 2. 1, when between counterparties or counterparties to counterparties, the management, supervisory or control functions shall have a family relationship or adoption, capital, property or employment relationship between them. This link shall also exist where any of the persons mentioned shall link the management, supervisory or control functions to the counterparties.

3. Through the family ties referred to in paragraph. 2, the marriage and the relationship or affinity to the second degree shall be understood.

4. Through the capital links referred to in paragraph 1. 2, a situation in which one or one of the counterparties has the right to vote of at least 5% of all voting rights or has directly or indirectly such a right shall be understood.

5. The provisions of the paragraph. 1-4 shall not apply in the case of transactions concluded between related parties in respect of which the competent tax authority has issued a decision on the recognition of the correctness of the choice and the use of the method under the law-Tax Ordinance the pricing of transactional prices between related parties.

CHAPTER VII

Rules for the dimension and collection of the tax on imports of goods

Article 33. [ Calculation and demonstration of the amount of tax] 1. The subatters referred to in art. 17 para. 1 (1) and (2) and (2) 1b, they are obliged to calculate and demonstrate in the customs declaration the amount of tax, taking into account the applicable rates, subject to art. 33b.

2. If the customs body finds that, in the customs declaration, the amount of tax has been shown incorrectly, the chief of the customs office shall issue a decision determining the tax in the correct amount. The head office of the customs office may determine the amount of tax in the decision on customs duties.

3. Upon acceptance of the customs declaration, the taxpayer may request the Governor of the customs office to issue a decision determining the tax in the correct amount.

4. The taxable person shall be obliged within 10 days, counting from the date of his notification by the customs body of the amount of tax receivables, to pay the amount of the calculated tax, subject to the Art. 33a-33c.

5. In cases not mentioned in the paragraph. 1-4 and Art. 34 the taxable person shall be obliged to pay the amount of tax due within the time limits and under the conditions laid down for payment of the duty, also when the goods have been free of duty or the customs duty has been suspended or reduced to a 0% rate.

6. The insolent of the customs office shall be obliged to collect the tax due on the import of goods, subject to art. 33a and 33c.

7. The customs body shall secure the amount of tax if this tax has not been paid, in the cases and the mode used for securing customs duties on the basis of customs regulations.

(8) The Minister responsible for public finance may, by means of a regulation, determine the time limits for payment of the tax other than those referred to in paragraph 1. In the light of the provisions of the European Union and the implementation of the budget of the State, the conditions for the application of other terms,

Art 33a. [ Obligation of Taxation on the import of goods] 1. Where the goods are placed in the territory of the country, the simplified procedure referred to in Article 3 (1) (a). 76 (1) 1 litas b or c of Council Regulation (EEC) No 2913/92 of 12 October 1992. establishing the Community Customs Code (Dz. Urz. EC L 302, 19.10.1992, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 2, t. 4, str. 307), in which the trading period is a calendar month, the taxpayer may settle the amount of tax due on the importation of goods in the tax return submitted for the period of the period in which the tax obligation arose from the import of these goods.

2. Paragraph Recipe 1 shall apply on condition:

1) the presentation by the taxpayer to the head of the customs office, before which the taxable person carries out the formalities connected with the import of goods, issued not earlier than 6 months before the import:

(a) certificates of lack of arrears in payments of social security contributions due and in the payment of individual taxes constituting the income of the State budget, in excess of each of the titles, including separately in each tax, 3% of the amounts due and due tax liability in the individual taxes; the share of the amount of premiums or tax shall be determined in relation to the amount of the payments due for the accounting period to which the arrears are concerned,

(b) confirmation of the registration of the taxable person as a taxable person.

2) (repealed)

2a. The requirement for a taxable person to submit the documents referred to in paragraph 2. Article 2 (1) shall also be deemed to be fulfilled even if a taxable person has made statements of the same content.

2b. The certificates referred to in paragraph 1. 2a, consists of a rigorous criminal liability for making false statements. The applicant shall be obliged to enter in it the clause of the following text: "I am aware of the criminal responsibility for making a false statement." This clause replaces instructing the body of criminal responsibility for making false statements.

3. Conditions of presentation of the documents referred to in paragraph. Article 2 (1) shall not apply where the head of the customs office has the actual documents submitted by the taxable person.

4. The subatter shall be obliged to notify the customs office and the chief of the tax office of the following written notice:

1) the intention to settle the tax in accordance with the rules laid down in the paragraph 1-before the beginning of the settlement period from which such settlement will be applied;

2) resignation from the tax accounting on the principles set out in the paragraph. 1-before the beginning of the settlement period in which he resigns from such settlement.

5. Where placing the goods under the simplified procedure referred to in Article 76 (1) 1 litas b or c of the Regulation referred to in paragraph 1. 1, shall be carried out by an indirect representative within the meaning of the customs rules, the entitlement referred to in paragraph 1. 1, shall be entitled to the taxable person for whom the customs declaration is lodged. The provisions of the paragraph 2-4 shall apply mutatis mutandis.

6. The taxpayer is obliged to present to the customs body documents confirming the settlement of the amount of tax due on the import of goods in the tax declaration within the period of 4 months after the month in which the tax obligation arose from the title of the goods.

7. Where the taxable person, within the time limit referred to in paragraph 1, is subject to a 6, he has not presented the documents referred to in that provision, he loses the right to settle the tax on the rules laid down in the paragraph. 1, in relation to the amount of tax due in respect of the import of goods, which he was to settle in the tax declaration. The taxable person shall be obliged to pay the customs authority the amount of the tax together with interest.

8. In the case referred to in paragraph. 5, paragraph. 7 shall apply mutatis mutandis, except that the obligation to pay the amount of the tax together with the interest of the pregnancy shall be jointly and severally on the taxable person and to the representative of the intermediary.

9. Where the customs body has collected the amount of tax referred to in paragraph. 7, and the taxpayer has cleared this amount of tax in the tax declaration, the taxpayer has the right to make a correction of the amount of tax in the tax declaration for the tax period in which the amount of this tax was collected.

10. A subatter who fails to comply with the term referred to in paragraph. 6, may by decision of the chief of the tax office lose for a period of 36 months the right to settle the tax on the rules specified in the paragraph. 1, starting from the trading period following the month in which the decision was served to the taxable person.

11. The decision referred to in paragraph 1. 10, it does not appear if the failure to comply with the time limit referred to in paragraph 1 is not respected. 6, including the frequency of this failure, may be considered to be negligible in relation to the number and size of the import operations which the taxpayer is clearing in accordance with the paragraph. 1, provided that failure to do so has been caused by circumstances which do not result from negligence or intentionally or by reason of his or her negligence.

12. The subatter referred to in art. 17 para. 1 points 1 and 2, having the status of an authorised economic operator within the meaning of the Article Council Regulation (EEC) No 2913/92 of 12 October 1992 Establishing the Community Customs Code:

1) acting in its own name and on its own or

2) in the name of and for which a customs declaration is lodged by a direct representative within the meaning of the customs regulations

-it may account for the amount of tax due on the import of goods in the tax return submitted for the period during which the tax obligation for the importation of those goods was incurred. The provisions of the paragraph Paragraphs 2 to 4, 6, 7 and 9 to 11 shall apply mutatis mutandis.

Article 33b. [ Import Declaration] 1. In the case of application by the taxable person referred to in art. 17 para. 1 points 1 and 2, of the single authorisation referred to in Article 1. 1 point 13, first and second indents, of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Dz. Urz. EC L 253, 11.10.1993, p. 1, from late. zm.), the taxpayer is obliged to calculate and to show the amount of tax due on the import of goods in the declaration for the import of goods, hereinafter referred to as the "import declaration".

2. The import declaration shall be submitted to the head of the customs office within a period of up to 16. on the day of the month following the month in which the tax obligation for the importation of goods was incurred, but not later than before the submission of the tax return. Where goods are to be presented or made available for inspection only at a single customs office, the taxable person may lodge a summary declaration for the monthly period.

3. The podatnik shall be obliged within the period referred to in paragraph. 2, to pay the amounts of tax shown in the import declarations, subject to art. 33a.

4. In the case referred to in paragraph. 1, the provisions of art. 33 (1) 2, 3, 6 and 7 shall apply mutatis mutandis.

5. The Minister responsible for public finance shall determine, by means of a regulation, the model of the import declaration, together with an explanation of how it is to be completed, the place and the way of submitting the import declaration and the property of the local primer the customs office referred to in paragraph 1. 1, having regard to:

1) the scope of tasks performed by the chief of the customs office;

2. the specificity of individual licences;

3) the need to ensure control of the regularity of the tax accounting.

Article 33c. [ Import of goods delivered in the form of consignments] In the case of the importation of goods served in the form of postal items by the designated operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529 and from 2015. items 1830) to the tax on the import of goods the provision of art. 65a of the Act of 19 March 2004. -Customs law (Dz. U. of 2015 items 858, 1649, 1844 and 1893 and from 2016. items 65) apply mutatis mutandis.

Article 34. [ Import tax amount of goods] 1. In cases other than those referred to in art. 33 (1) 1-3 the amount of tax due in respect of the import of goods shall be determined by the Governor of the customs office by decision.

2. To the tax receivables determined in accordance with art. 33 (1) 1, except in the cases referred to in Art. 33a, where appropriate, the provisions on the notification to the debtor of the amount of the debt arising from the customs debt shall apply.

3. From the decision referred to in paragraph. 1 and in Art. 33 (1) 2 and 3, serves a reference to the director of the customs chamber, through the chief of the customs office, which issued the decision.

4. The proceedings referred to in paragraph. 1 and in Art. 33 (1) 2 and 3, the provisions of the Tax Ordinance shall apply.

Article 35. (repealed)

Article 36. (repealed)

Article 37. [ Accrued Tax] 1. The taxable person is obliged to pay the difference between the tax resulting from the decision of the chief of the customs office referred to in art. 33 (1) 2 and 3 and in Article 34, and tax:

1. collected by that authority,

2. due to the import of goods shown by the taxpayer in:

(a) a customs declaration and cleared in a tax return, in accordance with Article 33a, or

(b) the import declaration, in accordance with art. 33b

-within 10 days from the date of service of those decisions.

(1a) Where the amount of tax due on the import of goods has been determined in the decisions referred to in Article 33 (1) 2 and 3 and in Article 34, the head of the customs office shall collect from the uncollected amount of tax interest, taking into account the amount and rules applicable to interest for late payment of tax arrears, with the result that their amount is calculated from the day following the day on which the tax arrears are not collected. the creation of a tax obligation by the date of notification of the amount of tax The provisions of Article 4 65 par. 6a and 6b of the Act of 19 March 2004. -The customs law shall apply mutatis mutandis. The interest shall not be collected if the taxable person proves that the incorrect amount of the tax shown in the customs declaration was caused by circumstances not attributable to his negligence or intentionally or intentionally.

1b. From the amount of tax resulting from the decision referred to in art. 33 (1) 2 and 3 and in Article 34, unpaid by the deadline, shall be charged interest for late payment in accordance with the provisions of the Tax Ordinance.

2. (repealed)

3. The provisions of the paragraph. 1-1b shall apply mutatis mutandis to the decision of the Director of the Customs Chamber.

Article 38. [ Application of customs rules] 1. In the area of unregulated in art. 17 para. 1 (1) and (2) and (2) 1b, art. 19a ust. 9-11 and art. 33-37 shall apply mutatis mutandis the customs provisions concerning the collection and the customs duties, with the exception of provisions concerning the extension of the time limit for payment, deferral of payment and other facilitations provided for in the customs rules.

2. If, in accordance with the customs provisions, the notification of the debtor of the amount of the customs debt cannot be made due to the statute of limitations, and no more than 5 years have elapsed, counting from the end of the calendar year in which the tax obligation for the importation of goods was incurred, and there is a basis for the calculation or verification of tax receivables, the head of the customs office may specify the elements of the calculation according to the rules specified in the customs regulations for the correct determination of the tax due on import goods.

Article 39. [ Competent Authority] The tax authority competent for tax relief proceedings is the head of the tax office for the taxable person responsible for tax purposes.

Article 40. [ Overpaid Tax Amount] Where the amount of tax has been overpaid, the taxable person shall not be entitled to reimbursement of the overpaid tax if the amount of tax overpaid in the import tax has reduced the amount of tax due.

CHAPTER VIII

Amount of taxation

Chapter 1

Rates

Article 41. [ Tax Rates] 1. The tax rate is 22%, [ 3] subject to paragraph. 2-12c, art. 83, art. 119 (1) 7, art. 120 (1) 2 and 3, art. 122 and art. 129 (1) 1.

2. For goods and services, listed in the Annex No. 3 to the Act, the tax rate is 7%, [ 4] subject to paragraph. 12 and art. 114 par. 1.

2a. For the goods listed in Annex No. 10 to the Act, the tax rate is 5%.

3. In the intra-Community supply of goods the rate of tax is 0%, subject to art. 42.

4. In the export of goods referred to in art. 2 point 8 (a), the tax rate is 0%.

5. In the export of goods referred to in art. Point 8 (a) of the flat-rate farmers shall have a tax rate of 0%, provided that the taxable person records the records referred to in Article 8 (1) (a). 109 (1) 3.

6. The tax rate of 0% shall be applied in the export of goods referred to in paragraph. 4 and 5 provided that the taxable person has received a document confirming the export of the goods outside the territory of the European Union before expiry of the time limit for the submission of the tax return for the period in question.

6a. The document referred to in the paragraph. 6, is in particular:

1) the document in electronic form received from the telecommunicating system used for handling export declarations or confirmed by the customs office of the printout of this document;

2) a document in electronic form coming from a teleinformatic system serving to handle export declarations, obtained outside of this system, if its authenticity is assured;

3. an export declaration in paper form submitted outside the electronic computer system for the handling of export declarations or a copy thereof, confirmed by the customs office.

7. If the condition referred to in paragraph 6, it is not fulfilled, the taxpayer does not show that delivery in the records referred to in art. 109 (1) 3, for a given financial period, but in the following period, applying a 0% tax rate, subject to the receipt of the document referred to in paragraph 3. 6 before the deadline to submit the tax return for this next period. Where this document is not received within the period specified in the previous sentence, the applicable rates for the supply of that goods in the territory of the country shall apply.

8. Paragraph Recipe 7 shall apply in the case where the taxable person has a customs document confirming the export procedure.

9. Maintenance by the taxpayer of the document confirming the export of the goods outside the territory of the European Union at a later date than the one specified in the paragraph. 6 and 7 entitle the taxpayer to adjust the tax due in the settlement period during which the taxpayer received the document.

9a. If the taxpayer has received all or part of the payment prior to the delivery of the goods, the tax rate of 0% in the export of goods shall apply in respect of the payment received, provided that the export of the goods takes place within 2 months, counting from the end the month in which the taxable person received the payment, and the taxable person during that period, received the document referred to in paragraph 1. 6. The provisions of the paragraph. 7, 9 and 11 shall apply mutatis mutandis.

9b. Paragraph Recipe 9a shall also apply if the goods are exported at a later date than that set out in the paragraph. 9a, provided that the export of the goods at that later date is justified by the specificity of the implementation of such supplies confirmed by the conditions of delivery in which the period of export of the goods has been set.

10. (repealed)

11. The provisions of the paragraph. 4 and 5 shall apply mutatis mutandis in the export of goods referred to in Article 4. 2 point 8 (b), if the taxable person before the expiry of the time limit for the submission of the tax declaration for the trading period in which he made the delivery of the goods, has received the document referred to in paragraph 2. 6, which results in the identity of the goods which are the subject of the supply and export. The provisions of the paragraph 7 and 9 shall apply mutatis mutandis.

12. The rate of tax referred to in paragraph. 2, shall apply to the supply, construction, refurbishments, upgrading, thermo-modernization or conversion of construction works or parts thereof included in the construction covered by the social housing programme.

12a. The construction of the social housing programme is understood by housing or parts thereof, excluding commercial premises, and dwellings in non-residential buildings classified in the Polish Classification of Residents (excluding commercial premises) Building objects in Chapter 12, as well as objects classified in the Polish Classification of Construction Objects in class ex 1264-only buildings of health care institutions providing accommodation services with medical and nursing care, especially for the elderly and the disabled, subject to the paragraph. 12b.

12b. To the construction covered by the social housing programme referred to in paragraph 1. 12a do not include:

1) single-family dwellings with a usable area of more than 300 m 2 ;

2) dwellings with a usable area of more than 150 m 2 .

12c. In the case of housing having a surface area exceeding the limits set out in the paragraph. 12b the rate of tax referred to in paragraph 1. 2, it shall apply only to the part of the taxable amount corresponding to the share of the useful floor area which is eligible for construction covered by the social housing programme in the total usable area.

13. Goods and services subject to the activities referred to in art. 5, not specifically mentioned in the classification issued under the public statistics regulations, are subject to a 22% tax rate, [ 5] except for those for which a different rate has been set in the Act or the Implementing Rules.

14. (repealed)

14a. In the case of an act subject to tax, which was executed before the day of the change of the tax rate, for which the tax obligation arises on the day of the change of the tax rate or after that date, this activity is subject to taxation by the tax rates applicable to this activity at the time of its execution.

14b. (repealed)

14c. In the case of activities for which the following dates of payment or settlement are determined in connection with its execution, and the period to which these payments or settlements relate, includes the day of change of the tax rate, the act shall be deemed to be for the following:

1) on the day before the day of change of the tax rate-within the scope of its part executed until the day preceding the day of change of the tax rate;

2) at the end of this period-within the scope of its part executed from the date of the change of the tax rate.

14d. Where it is not possible to determine the actual performance of the part of the activity during the period referred to in paragraph 1. 14c, for the purposes of determining this part, the act shall be deemed to be carried out proportionately in that period.

14e. In the case of:

1) the supply of electricity, heat or cooling, and wired gas,

2) provision of telecommunications services,

3) the provision of services listed in the item. 140-153, 174 and 175 of Annex no 3 to the Act

-for which an invoice has been issued and, when the invoice has been issued, the rate of the tax for the periods to which the payments or the accounts covered by that invoice have been issued may be applied, the rate applicable before the day of change may be applied. the tax rate, provided that in the first invoice issued after the day of change of the tax rate, but not later than 12 months from the day of the change in the rate of tax, the adjustment of the settlement covered by the invoice issued before the date of change is taken into account. changes in the tax rate.

14f. The change in the tax rate in respect of the activity which will be carried out on the day of change of the tax rate or after that date, in connection with which all or part of the payment was received, does not result in a change in the amount of taxation of the payment received before the day changes in the tax rate.

14g. Provisions of the paragraph. 14a-14f shall not apply in the case of the importation of goods or intra-Community acquisitions of goods, for which the amount of the tax treatment shall be determined at the rates applicable on the date of the tax obligation.

14h. In the case of:

(1) taxation of transactions previously exempt from tax,

2) exemption from tax of transactions previously subject to tax

-the provisions of the paragraph 14a-14g shall apply mutatis mutandis.

(15) The Minister responsible for public finances will determine, by way of regulation, for the purposes of collecting the tax in import, the list of goods listed in Annexes 3 and 10 to the Law in the Agreement corresponding to the Combined Nomenclature (CN).

(16) The Minister responsible for public finance, by means of a regulation, may reduce the rate of tax to 0%, 5% or 7% for the supply of certain goods and for the provision of certain services or for part of those supplies or parts of the supply of services; and determine the conditions for applying the reduced rates, taking into account:

1) the specificity of trading certain goods and the provision of certain services;

2) the course of implementation of the state budget;

3) the rules of the European Union.

Article 42. [ Rate 0%] 1. The intra-Community supply of goods shall be subject to taxation at the rate of 0% tax, provided that:

(1) the taxable person has delivered a supply to a purchaser with a valid and valid identification number for intra-Community transactions, given by the Member State of the purchaser, containing a two-letter code applicable to the value of the value added tax added value;

(2) the taxable person shall, before the expiry of the time limit for filing the tax return for the period in question, have proof, in his documentation, that the goods which have been the subject of intra-Community supplies have been exported from the territory of the country and delivered to the on the territory of a Member State other than that of the country

3. the taxable person submitting the tax return, in which he shows that delivery of the goods, is registered as a VAT taxpayer of the EU.

2. The conditions referred to in paragraph. In accordance with Article 1 (1), the following shall also be deemed to be met where the requirements for:

1) purchasers-in the cases referred to in art. 13 (1) 2 points 3 and 4;

2) making the delivery-in the case referred to in art. 16.

3. The evidence referred to in paragraph. For the purposes of Article 1 (2), the following documents shall be submitted if, together, they confirm the supply of goods covered by the intra-Community supply of goods to a purchaser situated in the territory of a Member State other

1) transport documents obtained from the carrier (freight forwarder) responsible for the export of goods from the territory of the country, from which it is unambiguous that the goods have been delivered to their place of destination on the territory of a Member State other than the territory of the country-where the carriage of goods is commissioned to the carrier (freight forwarders),

2) (repealed)

3) specification of individual items of cargo

4) (repealed)

-subject to paragraph. 4 and 5.

4. In the case of the export of goods which are the subject of intra-Community supply of goods directly by the taxable person carrying out such supplies or by their buyer, using his own means of transport of the taxable person or the buyer, the taxable person in addition to the document referred to in paragraph 1. 3 (3), shall be accompanied by a document comprising at least the following:

1. the name and address of the business or place of residence of the taxable person making the intra-Community supply of the goods, and the purchaser of those goods;

2) the address, under which the goods are transported, where it is different from the address of the business premises or the place of residence of the purchaser;

3) the determination of the goods and their quantities;

4) confirmation of the acceptance of the goods by the purchaser to the place referred to in points 1 or 2, situated in the territory of a Member State other than the territory of the country;

5. the type and registration number of the means of transport to which the goods are exported, or the flight number, where the goods are transported by means of air transport.

5. In the case of export by the purchaser of new means of transport without the use of another means of transport (transport) the taxpayer in addition to the document referred to in paragraph. For the purposes of Article 3 (3), the document shall be accompanied by a document giving the correct identification of the taxable person supplying the supplies and the buyer and the new means of transport, in particular

1) the data concerning the taxpayer and the buyer,

2) the data to uniquely identify the subject of delivery as a new means of transport,

3) the date of delivery,

4) the signatures of the taxpayer and the buyer,

5) a statement by the purchaser on the export of a new means of transport outside the country within 14 days from the day of delivery,

6) instructing the purchaser about the consequences of failure to comply with the obligation referred to in point 5

-hereinafter referred to as "the export document".

(6) The export document shall be issued by the taxable person in any case in which Article 6 (1) is applied. 106g ust. 4.

7. (repealed)

8. If the time limit referred to in paragraph is exceeded, 5 point 5, the purchaser of a new means of transport shall be obliged on the first day after the expiry of that time limit to pay the tax on its delivery of that means of transport.

9. The amount of tax paid in accordance with the paragraph. 8 shall, at the request of the purchaser of a new means of transport, be requested in the event that the new means of transport is exported in the territory of a Member State other than that of the country and will be registered there, if it is subject to registration, the purchaser is obliged to prove, on the basis of the documents held, the export of that means of transport and its registration. The tax returns the tax office that took this tax.

10. Where the purchaser referred to in paragraph 1 5, prior to registration of a new means of transport in the territory of a Member State other than the territory of the country, shall deliver that means of transport within the territory of the country, from the operation of that tax and charge the purchaser of the means of transport, which register this means of transport on the territory of the country.

11. Where the documents referred to in paragraph 1 3-5, do not expressly confirm the delivery to a purchaser situated in the territory of a Member State other than the territory of the country of goods, the evidence referred to in paragraph 1. In the case of an intra-Community supply, there may also be other documents showing that there has been a supply of intra-Community supplies, in particular:

1) a commercial correspondence with the buyer, including his order;

2) documents concerning insurance or freight costs;

3) a document confirming payment for the goods, except in cases where the supply is free of charge or the obligation is carried out in another form, in which case another-the document determining the termination of the obligation;

4) proof of acceptance by the purchaser of the goods in the territory of a Member State other than the territory of the country.

12. If the condition referred to in paragraph 1 point 2, has not been met before the deadline for the submission of the tax return for:

1. the quarterly period-the taxable person does not show that delivery in the records referred to in Article 109 (1) 3, for that period; the taxable person shall show that delivery in the records referred to in Article 3. 109 (1) 3, for the following period of settlement with the rate applicable to the supply of the goods in question within the territory of the country, if, before the expiry of the time limit for the submission of the tax return for the following period, there is no evidence referred to in paragraph 1. 1 point 2;

2) the monthly period-the taxable person does not show that delivery in the records referred to in art. 109 (1) 3, for that period; the taxable person shall show that delivery in the records referred to in Article 3. 109 (1) 3, next after the next financial period, the settlement period with the rate applicable to the delivery of the goods in question in the territory of the country, if before the expiry of the period to be submitted to the declaration of the taxable person for that subsequent period of charge, the period of the period the accounting officer does not have the evidence referred to in paragraph 1. 1 point 2.

12a. In the cases referred to in paragraph. 12, the receipt of the evidence referred to in paragraph. Article 1 (2), authorises the taxable person to show the intra-Community supply of goods with a 0% rate in the records referred to in Article 3 (2). 109 (1) 3, for the accounting period in which the supply has been made, and the adjustment of the tax return and the summary information referred to in Article 3. 100 para. 1.

13. (repealed)

14. The provisions of the paragraph. Articles 1 to 4, 11 and 12 shall apply mutatis mutandis to the intra-Community supply of goods referred to in Article 3. 13 (1) 3.

15. (repealed)

16. The Minister responsible for public finance shall determine, by means of a regulation, the model of the document referred to in paragraph 1. 5, having regard to:

1) the need for proper documentation of intra-Community supplies of goods and identification of activities carried out by groups of taxpayers;

2) the need to ensure the control of the regularity of the tax accounting

3. the need to ensure the correct exchange of information concerning new means of transport in accordance with separate regulations.

17. (repealed)

Chapter 2

Exemptions

Article 43. [ Exemptions] 1. Exempt from tax:

1) (repealed)

(2) the supply of goods used exclusively for the purposes of activities exempt from tax where, in respect of the acquisition, import or production of those goods, they do not have the right to reduce the amount of tax due by the amount of the tax due to the tax the input;

(2a) delivery of ready meals intended for passengers if, in respect of the acquisition, import or production of such meals, they do not have the right to reduce the amount of tax due on the amount of the input tax;

3. the supply of agricultural products derived from their own agricultural activity, carried out by a lump sum farmer and the provision of agricultural services by a flat-rate farmer;

4. the delivery at a price equal to the nominal value of postage stamps, valid in postal turnover in the territory of the country and other stamps of this type;

5) the supply of human organs and breast milk;

6) the delivery of blood, plasma in full composition, blood cells or blood preparations of human origin, which are not medicated;

7. transactions, including the intermediary of currencies, banknotes and coins used as legal tender, excluding banknotes and coins which are collectors ' items, for which coins of gold, silver or other metal are considered and banknotes which are not normally used as legal means of payment or which have a numismatic value;

8) delivery of gold for the National Bank of Poland;

(9) the supply of non-built-up areas other than construction sites;

10. the supply of buildings, structures or parts thereof, except where:

(a) the supply is made within or before the first settling,

(b) between the first settling and the delivery of the building, the structures or parts thereof have elapsed less than 2 years;

10 (a) the supply of buildings, structures or parts thereof not covered by the exemption referred to in point 10, provided that:

(a) they do not have the right to reduce the amount of tax due in respect of the amount of input tax,

(b) their delivery has not been spent on their improvement in respect of which he had the right to reduce the amount of tax due on the amount of input tax and, if he was to bear such expenses, they were less than 30% of the initial value of those taxes. objects;

(11) actions to be carried out on behalf of cooperative members with cooperative rights for dwellings, cooperative members who are owners of dwellings or in favour of non-member dwellers. cooperatives for which the fees are charged, in accordance with art. 4 par. 1, 2, 4 and 5 of the Act of 15 December 2000. o housing cooperatives;

12. Management services:

(a) investment funds, alternative investment funds and collective portfolios of securities, within the meaning of the provisions on investment funds and the management of alternative investment funds,

(b) investment portfolios of investment funds and alternative investment funds referred to in point a, or part of, of investment funds,

(c) insurance capital funds within the meaning of the provisions on insurance business,

(d) open pension funds and voluntary pension funds within the meaning of the provisions on the organisation and functioning of pension funds, as well as the Guarantee Fund established on the basis of these provisions,

(e) occupational pension schemes within the meaning of the provisions on occupational pension schemes,

(f) a compulsory system of compensation and a clearing fund established on the basis of the provisions of the law on the public trading of securities, as well as other measures and funds which are collected or created for the purpose of safeguarding the the correct settlement of transactions traded on a regulated market within the meaning of those provisions, or traded on a freight exchange within the meaning of the provisions on commodity exchanges, by a central counterparty, a settlement agent or a chamber settlement within the meaning of the settlement finality provisions in payment systems and securities settlement systems and the rules for the supervision of such systems;

13) grant of a licence or authorisation to use the licence and transfer of the author's property right within the meaning of the provisions of copyright law-in relation to a computer program-without the collection of receivables for educational establishments, referred to in paragraph 9;

14) the provision of services by dental technicians in the exercise of their profession, as well as the delivery of dental prostheses or artificial teeth by dentists and dental technicians;

15) activities in the field of games of chance, betting and games on vending machines, subject to a tax on gaming on the basis of the rules laid down in a separate law;

16) the delivery of the goods referred to in art. 7 ust. 2 point 2 with the exception of alcoholic beverages with an alcoholic strength of more than 1,2% and of alcoholic beverages of a mixture of beer and non-alcoholic beverages, where the alcoholic strength exceeds 0,5%, if they are they are transferred to a public benefit organisation within the meaning of the Act of 24 April 2003. about the activities of a public benefit and voluntary service for the purposes of the charitable activities carried out by that organisation;

17) universal postal services provided by the operator obliged to provide such services, and the delivery of goods closely with these services related;

18) services in the field of medical care, for the prevention, preservation, rescue, restoration and improvement of health, and the supply of goods and the provision of services closely related to these services, carried out within the framework of the activity of the medicinal product by the entities medicinal products;

18a) services in the field of medical care, for the prevention, preservation, rescue, restoration and improvement of health, and the supply of goods and the provision of services closely related to these services, provided to medicinal entities in their territory Medicinal product [ 6] In which the medicinal activity is performed;

19. medical care services for the prevention, preservation, rescue, restoration and improvement of health, provided as part of the exercise of the professions:

(a) a doctor and a dentist,

(b) nurses and midwives,

(c) the medical devices referred to in Article 2. 1 point 2 of the Act of 15 April 2011. about the activity of the medicinal product (Dz. U. of 2015 items 618, with late. zm.),

(d) a psychologist;

(19a) the provision of the services referred to in points 18 and 19, where those services are acquired by a taxable person in his own name but in favour of a third party from the entities referred to in points 18 and 19;

20) sanitation services;

21) services provided by independent groups of persons, to the benefit of its members, whose activities are exempt from the tax or in respect of which these members are not recognized as taxable persons, in order to provide their members of the services directly necessary for the exercise of that activity exempt or exempt, where those groups are confined to a claim from their members of reimbursement of up to the amount of the individual contribution per each of them in the overall expenditure of those groups, incurred in the common interest, if the exemption does not result in the distortion of competition;

(22) social assistance services within the meaning of the provisions on social assistance and services specified in the rules on combating violence in the family, as well as the supply of goods and the provision of services closely related to those services, to the beneficiary of this aid, carried out by:

(a) regional social policy centres, county aid centres, social assistance centres, family aid houses, support centres and crisis intervention centres,

(b) entered in the register kept by the wojewater:

-social assistance homes carried out by entities authorised in the water supply,

-care and training centres and adoptive and care centres,

(c) the establishment of specialised counselling,

(d) other than those mentioned in (d) (a) establishments providing 24-hour care for disabled persons, chronically ill or elderly, on the basis of a permit for water, entered in a register kept by the water-water,

(e) specialised support centres for victims of domestic violence;

23) care services for persons with disabilities, chronically ill or the elderly, provided at their place of residence by entities other than those mentioned in point 22, and the supply of goods closely with these services related;

24) services in the field of childcare and youth care and the supply of goods and the provision of services closely with these services related, performed:

(a) in forms and on the principles laid down in the provisions on social assistance and in the rules on education system,

(b) care providers for children up to 3 years of age;

25) services in the field of compulsory social security;

26) services provided by:

(a) units covered by the education system within the meaning of the provisions on education system, in the area of education and education,

(b) universities, scientific units of the Polish Academy of Sciences and research and development units, in the field of higher education

-and the supply of goods and services closely linked to those services;

27) private teaching services at pre-school, primary, secondary, upper secondary and higher education, provided by teachers;

28) the services of teaching foreign languages and the supply of goods and the provision of services strictly with these services related, other than those mentioned in point 26, paragraph 27 and point 29;

(29) vocational training or retraining services, other than those mentioned in point 26:

(a) carried out in forms and in accordance with the rules laid down in separate provisions, or

(b) provided by entities which have received accreditation within the meaning of the provisions on the education system, only in respect of the services covered by the accreditation, or

(c) financed entirely from public funds

-and the provision of services and the supply of goods closely related to those services;

30) accommodation services:

(a) in the burials and internships provided to pupils and the pupils of schools operating these bursa and internates,

(b) in student homes provided to students and doctoral students of universities operating these student houses,

(c) to be provided to pupils and pupils or students and doctoral students by entities other than those referred to in point (s). a and b, provided that schools or colleges have with these entities the concluded contracts for the accommodation of their pupils and pupils or students and doctoral students;

31) services and the supply of goods closely with these services related, carried out by:

(a) churches and religious associations referred to in the provisions on the relation of the State to the Catholic Church in the Republic of Poland and in the provisions on the relationship of the State to churches and other religious associations,

(b) organisations set up to pursue political, federal, patriotic, philosophical, philanthropy or civic objectives.

-in respect of the collective interest of their members, in respect of their members, in return for contributions the amount and rules of which result from the statutory provisions of those entities, provided that those entities are not geared to attainment. profits where the exemption does not result in a breach of competition;

32) services closely linked to sport or physical education provided by sports clubs, sports unions and associations of associations and other legal persons whose statutory objective is the activities for the development and dissemination of sport, under condition that:

(a) they are necessary for the organisation and practising of sport or for the organisation of physical education and participation therein,

(b) the provision of these services is not geared towards making profits,

(c) they are provided to persons practising sport or engaged in physical education

-excluding marketing and advertising-promotion services, admission to sporting events, services for the provision of ships for sport and recreation, services for paid accommodation related to the sports or physical education and the services of renting sports equipment and sports facilities with payment of payment;

33) cultural services provided by:

(a) bodies governed by public law or other bodies recognised under separate provisions for cultural institutions or registered in the register of cultural institutions operated by the organiser of the cultural institution in which the institution is established the understanding of the rules on the organisation and operation of cultural activities, and the supply of goods closely with those services,

(b) individual authors and performers, within the meaning of the Copyright and Related Rights Regulations, rewarded in the form of royalties, including the transfer or grant of a copyright license or the rights of artistic execution of works;

34) services related to the execution of the broadcasting tasks provided by public service units of public service broadcasting, excluding:

(a) services related to films and recordings on any media,

(b) services in the production of advertising and promotional films,

(c) advertising and promotional services,

(d) the activities of information agencies

35) the provision of staff by churches and religious associations referred to in point 31 (a) or philosophical institutions for the activities referred to in points 18, 22, 24, 26 and 28-30, in order to ensure spiritual care;

36) services in the lease or leases of immovable property of a residential nature or a part of a property, on a self-employed basis, exclusively for housing purposes;

37) insurance services, reinsurance services and brokering services in the provision of insurance and reinsurance services, as well as the services provided by the policyholder in the scope of the insurance contracts concluded by him for the benefit of the insurance exemption for the disposal of acquired rights in connection with the performance of insurance contracts and reinsurance contracts;

38) the provision of credit or cash loans and brokering services in the provision of credit or cash lending services, as well as the management of loans or cash loans by the lender or lender;

39) services in the provision of guarantees, guarantees and any other security of financial and insurance transactions and brokering services in the provision of these services, as well as the management of credit guarantees by the lender or the lender;

40) services in the area of cash deposits, cash accounts, all kinds of payment transactions, transfers and transfers of funds, debts, cheques and bills and brokering services in the provision of these services;

40a) services, including brokering services, the subject of which are shares in:

(a) companies,

(b) other than company entities, where they have legal personality

-with the exception of the services to hold and manage these shares;

41) services, the subject matter of which are financial instruments referred to in the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2014 items 94, z późn. (m) excluding the storage and management of these instruments, and brokering services in this respect.

2. (repealed)

3. A flat-rate farmer supplying agricultural products or providing agricultural services which are exempted from the tax on the basis of the paragraph. Article 1 (3) may waive this exemption subject to the registration application referred to in Article 3 (1). 96 (1) 1 and 2.

4. (repealed)

5. The subatters referred to in paragraph. 3 who have resigned from the tax exemption may, after a period of 3 years from the date of resignation, re-use the exemption referred to in paragraph 1. 1 point 3. The exemption referred to in the first sentence shall be subject to the written notification of the Head of the Tax Office before the beginning of the month (quarter) from which those taxable persons shall again wish to benefit from the exemption.

6. (repealed)

7. (repealed)

7a. The condition referred to in paragraph. Point 10a (b) shall not apply if the buildings, structures or parts thereof in an improved state have been used by a taxable person for operations to be taxed for at least 5 years.

8. (repealed)

9. By the educational establishments referred to in paragraph. 1 point 13 and in Article 83, school and public kindergartens are understood, and public and non-public kindergartens, tertiary schools and care-educationestablishments.

10. The subatter may opt out of the exemption from the tax referred to in the paragraph. 1 point 10, and choose to tax the supply of buildings, structures or parts thereof, provided that the carrying-out and the purchaser of the building, structures or parts thereof:

1) are registered as VAT taxpayers in active employment;

2) deposit, before the day of delivery of these facilities, to their buyer to the Buyer's tax office, a matching statement that they choose to tax the supply of the building, the structures or their parts.

11. The statement referred to in paragraph 1. 10 point 2, must also include:

(1) the names, addresses and numbers of the tax identification of the delivery and the purchaser;

2) the planned date for the conclusion of the contract of delivery of the building, the structures or their parts;

3) the address of the building, the structures or their parts.

12. The exemption referred to in paragraph 1. Article 1 (1) (1) shall apply, subject to the possession of documentary evidence of a supply to a public benefit organisation for the purposes of a charitable activity carried out by the public service provider, for the purpose of carrying out a supply of goods for the purposes of the Organization.

12a. The exemptions referred to in paragraph 1. 1 point 16, shall not apply if:

1) the determination of the destination received by the organization of the benefit of the public goods is not possible on the basis of the documentation carried out by this organization, or

2) the use received by the public benefit organization has been for purposes other than the objectives of the charitable activities carried out by that organisation.

(13) The exemption from tax shall also apply to the provision of a service which constitutes an element of the service referred to in paragraph 1 points 7 and 37 to 41, which alone constitute a separate whole and are competent and necessary to provide a service exempted in accordance with paragraph 1 (1) of the said paragraph. 1 points 7 and 37-41.

14. The provision of the paragraph. 13 shall not apply to the provision of services constituting an item of brokering services referred to in paragraph 1. 1 points 7 and 37-41.

15. The exemptions referred to in paragraph 1. 1 points 7, 12 and 37 to 41, and in paragraph 1. 13, shall not apply to:

1) debt collection operations, including factoring;

2. consultancy services;

3) leasing services.

16. The exemption referred to in paragraph 1. 1 points 40a and 41, shall not apply to services relating to rights and interests reflecting:

1) the legal title to the goods;

2) the title of property ownership;

3) rights in rem giving the holder the right to use the property;

4) shares and other legal titles giving their legal holder or actual ownership or ownership of the property or parts thereof;

5) property rights, the underlying instruments of which are goods, meters and limits of production volume, and emission allowances, and which can be realised by the supply of goods or the provision of services other than exempt from tax.

17. The exemptions referred to in paragraph 1 1 points 18, 18a, 22-24, 26, 28, 29, 31, 32 and 33 (a) shall not apply to the supply of goods or services strictly related to the basic services, if:

1) they are not necessary for the execution of the basic service, exempted in accordance with the paragraph. 1 points 18, 18a, 22-24, 26, 28, 29, 31, 32 and 33 (a) a or

(2) their main objective is to achieve additional income by a taxable person through the competitive exercise of those activities in relation to taxpayers who do not benefit from such exemption.

17a. The exemptions referred to in paragraph 1 1 points 18a, 23, 26, 28, 29 and 33 (a) shall apply to the supply of goods or services closely related to the basic services by the providers of the basic services.

18. The exemptions referred to in paragraph 1 Points 31, 32 and 33 (a) shall apply, provided that the entities performing the activities referred to in those provisions do not systematically generate profits from that activity and, in the event of their achievement, are allocated in full to the the continuation or improvement of the services provided.

19. The exemption referred to in paragraph 1. Paragraph 1, point 33, shall not apply to:

1) the services related to the films and recordings on any media;

2. Preliminary:

(a) for performances, concerts, performances and events in the field of artistic and literary works and performers,

(b) to merry towns, amusement parks, circuses, discos, ballrooms,

(c) for recreational parks, on the beaches and other cultural sites;

3) admission and borrowing of publications in the field of services provided by libraries, archives, museums and other cultural-related services;

4) services related to the production of films and recordings on any media;

5) the activities of news agencies;

6. publishing services;

7) radio and television services, subject to the paragraph. 1 point 34;

8. rights protection services.

20. The exemption referred to in paragraph 1. 1 point 36, does not apply to the services listed in the item. 163 of Annex No. 3 to the Act.

Article 44. [ Intra-Community acquisitions of goods] It shall be exempt from intra-Community acquisitions:

1) goods to which the provisions of art would apply. 43 par. 1 points 5 to 8;

2) goods the import of which under the conditions laid down in the provisions concerning the import of goods would be exempt from tax.

3) (repealed)

Chapter 3

Exemptions for imports of goods

Article 45. [ Exemption for import of goods] 1. Release of the import tax:

1) goods placed under the inward processing procedure in a system of suspensions within the meaning of customs rules;

2) goods placed under the temporary admission procedure with total relief from import duties;

3) gold by the National Bank of Poland;

4) returning from the territory of a third country, exempt from the customs duty, carried out by the taxable person, who had previously exported those goods;

5. to ports by fishing vessels of their own fishery, which are not yet the subject of delivery, unprocessed or after preservation for the purposes of delivery;

6) human organs and breast milk;

7) blood, plasma in full composition, blood cells or blood preparations of human origin, which are not medicated;

(8) currencies, banknotes and coins used as legal tender, excluding collectors ' items, for which coins of gold, silver or other metal are considered and banknotes which are not normally used as legal tender or which are not used as legal tender have a numismatic value;

9) goods by the armed forces of countries other than the Republic of Poland which are signatories to the North Atlantic Treaty for the use of their own or their accompanying personnel, or for the provision of their messes and canteens, if the forces those taking part in the joint defence activities;

10) gas in a gas or gas system introduced to a gas system or a network of mine pipelines from ships carrying gas, as well as electricity in an electricity, heat or cooling system through distribution networks heat or cooling.

2. The exemptions referred to in paragraph 1 Points 1, 2 and 5 shall not apply where the customs rules are subject to the obligation to pay the duties.

Article 46. [ Alcoholic beverages, tobacco and personal items of use] For the purpose of applying Article 47-80:

1. for alcoholic beverages, beer, wine, aperitifs with a basis of wine or alcohol, tubs, liqueurs or spirituous beverages and other similar products, classified according to the codes of heading 2203 00 to 2208 of the Combined Nomenclature (CN);

2. Products classified under headings 2401 to 2403 of the Combined Nomenclature (CN), are considered to be tobacco and tobacco products;

3) for personal items of use shall be considered to be goods directly used by a natural person or used in a household, if their quantity or type does not indicate commercial or economic purpose, as well as portable the equipment necessary for the pursuit of the profession by the person concerned;

4. the amounts expressed in euro shall be converted using the rate in force on the first working day of October of the previous fiscal year, as published in the Official Journal of the European Union, and shall be expressed in zloty amounts resulting from the the conversion shall be rounded to the full zlotys in such a way that the end of the amounts of less than 50 groszy shall be ignored and the end of the amounts of 50 and more shall be increased to full gold.

Article 47. [ Import of personal items of use] 1. The exemption from the import tax of the personal effects of a natural person transferring his residence from the territory of a third country into the territory of the country, if the following conditions are met:

1) things served for the personal use of that person at the place of residence on the territory of a third country, with that the goods not intended for consumption had to serve for such use for a period of at least 6 months prior to the date of the person's they have ceased to have their residence in the territory of a third country;

2) things will be used in the territory of the country for the same purpose in which they were used in the territory of a third country;

(3) a natural person has been resident in the territory of a third country for a period of at least 12 months prior to the change of residence;

4) these items for 12 months from the date of the declaration to the marketing authorisation procedure may not be deducted as security, sold, hired, used, leased or otherwise surrendered against payment or free of charge without prior inform the customs body thereof.

2. Exemptions from the tax referred to in paragraph 1, does not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products;

(3) means of transport intended for economic activity;

4) articles needed for the pursuit of the profession or seizure, other than portable objects of applied art or liberated.

3. Import of personal items of use shall be exempt from the tax if things have been declared to the marketing authorisation procedure before the expiration of 12 months from the date of transfer by the person referred to in the paragraph. 1, the place of residence in the territory of the country, subject to the condition set out in the paragraph. 4.

4. In the case of sale or transfer of ownership in other means, renting, lending, leasing or other withdrawal of the items referred to in paragraph. 1, made before the expiry of the period referred to in paragraph 1. In accordance with Article 1 (4), these items shall be taxed at the rate applicable on the date of that withdrawal, taking into account the customs value determined for that date by the customs authority.

5. Exemption from the tax referred to in paragraph 1. 1, shall also apply to the importation of goods constituting the property of a natural person, declared for a marketing authorisation procedure prior to the date of transfer by that person of residence on the territory of the country, if the person undertakes to transfer the place of residence within the territory of the country within six months of the date on which the customs authority has been presented to the customs authority and a security is lodged to ensure that the amount of tax is covered Term referred to in paragraph 1 1 point 1 shall be counted from the date of release for free circulation on the territory of the country.

6. Exemption from the tax referred to in paragraph 1. 1, the following shall also apply:

1) to the importation of personal items of personal use of a natural person who has been resident in the territory of a third country for a period of less than 12 months, but not less than 6 months, if the person is prima facie not affected by the shortening the period of that residence;

2) where the person referred to in para. 1, does not retain the term specified in the paragraph. 3 if the person concerned is probable that the failure occurred without the fault of the person.

Article 48. [ Exempt from tax] 1. The exemption shall be subject to the import tax, subject to the paragraph. 3, personal effects, including new things, belonging to a person transferring his residence from the territory of a third country in the territory of the country in connection with the conclusion of a marriage, if the person concerned has resided at the the territory of a third country for a period of at least 12 months preceding the change in that place.

2. The exemption from the tax shall also apply to the importation of presents customarily donated in connection with the conclusion of the marriage by the persons referred to in the paragraph. 1, sent by persons residing in the territory of a third country, provided that the value of the individual gifts is not higher than the amount expressed in PLN corresponding to the equivalent of 1000 euro.

3. The exemptions from the tax referred to in paragraph 1. 1 and 2, shall not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products.

4. The goods referred to in paragraph 1 and 2, subject to tax exemption, if they were notified to the marketing authorisation procedure before the expiration of 4 months from the date on which the marriage was concluded by a person entitled to the tax exemption and if the person presented the document Confirming the marriage of a marriage.

5. The exemption from the tax shall also apply to goods declared for the procedure of admission to the market by a person entitled to benefit from the exemption before the fixed date of conclusion of the marriage, not earlier than 2 months before that the date on which the security is lodged to guarantee the coverage of the amount of the tax.

6. The goods referred to in paragraph 1 and 2, for 12 months from the date of notification to the marketing authorisation procedure may not be put back as collateral, sold, hired, used, leased or otherwise surrendered against payment or free of charge without prior inform the customs body thereof.

7. In the case of sale or transfer of ownership in another way, the rental, lending, leasing or other cancellation of the items referred to in paragraph. 1 and 2, made before the expiry of the period referred to in paragraph 1. 6, these things shall be taxed at the rates applicable on the date of that withdrawal, taking into account their customs value as determined by the customs body for that day.

Article 49. [ Import of items from inheritance] 1. The exemption from the import tax of things resulting from the inheritance received by:

1) a natural person residing in the territory of the country or

2. a non-profit legal person established in the territory of the country.

2. Exemptions from the tax referred to in paragraph 1, does not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products;

(3) means of transport intended for economic activity;

4) articles needed for the pursuit of the profession or seizure, other than portable objects of applied or liberated art, used for the pursuit of the profession or seizure by a deceased person;

5) stocks of raw materials, semi-finished products or finished products;

6) livestock and stocks of agricultural products, the quantity of which is greater than that intended for the necessary domestic needs of the family.

3. The things referred to in paragraph. 1, shall be subject to exemption from the tax if they have been notified to the marketing authorisation procedure before the expiry of a period of 2 years, counting from the date of the final acquisition of the inheritance by the person entitled. This period may be extended by the competent tax authority in exceptional cases.

Article 50. [ Import of student's room equipment or student] 1. The exemption from the tax on the import of equipment, school materials and other articles constituting the usual equipment of a student's room or a student belonging to a person arriving in the territory of the country for the purpose of studying, if they are used for the purposes of a personal student or student.

2. For the purposes of applying the paragraph. 1 by:

1) a student or student is understood to be a person enrolled in an educational establishment in order to attend full-time courses offered by it;

2) the equipment is understood to be underwear and bedding as well as old or new clothes;

3) school materials shall be understood subjects and instruments (including calculators and typewriters) normally used by students or students to study.

Article 51. [ Goods placed in consignments] 1. The exemption from the import tax of goods placed in consignments sent from the territory of a third country directly to a consignee resident in the territory of the country, provided that the total value of the goods in the consignment does not exceed the amount expressed gold corresponding to the equivalent of 22 euro.

2. Exemptions from the tax referred to in paragraph 1, does not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products;

3) perfumes and toilet waters.

3. The exemptions from the tax referred to in paragraph 1. 1, shall not apply to goods imported by order of dispatch.

Article 52. [ Norm] 1. The exemption shall be subject to the import tax, subject to the paragraph. 2, goods placed in a consignment dispatched from the territory of a third country by a natural person and intended for a natural person residing in the territory of the country, if the following conditions are met:

1) the quantity and type of goods does not indicate their commercial purpose;

2) the consignee is not obliged to pay the fees to the consignor in connection with the receipt of the consignment;

3. the consignments are of an occasional nature.

2. The goods referred to in paragraph 1, are exempted from the tax within the following standards:

1. alcoholic beverages:

(a) distilled beverages and spirits of more than 22% alcoholic strength by volume, undenatured ethyl alcohol of an alcoholic strength by volume of 80% and more-1 litre or

(b) beverages obtained by distillation and spirits, aperitifs with a wine or alcohol base, tafia, sake or similar beverages, of an alcoholic strength by volume not exceeding 22%, sparkling wines, fortified wines-1 litre or

(c) wines other than sparkling wines-2 litres;

2. tobacco and tobacco products:

(a) cigarettes-50 pieces or

(b) cigarillos (cigars with a weight of not more than 3 g)-25 pieces, or

(c) cigars, 10 pieces, or

(d) smoking tobacco-50 g;

3) perfumes-50 g or toilet waters-0,25 l;

4) coffee-500 g or coffee extracts and essences-200 g;

5) tea-100 g or tea extracts and essences-40 g.

3. The exemptions from the tax referred to in the paragraph. 1, shall apply if the value of the consignment does not exceed the amount expressed in zlotys corresponding to the equivalent of 45 euro.

4. The goods referred to in paragraph 2, included in the consignment in quantities exceeding certain limits shall be completely excluded from the exemption.

Article 53. [ Import of fixed assets] 1. The exemption shall be subject to the import tax, subject to the paragraph. 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 6, similar activity in the territory of the country, if the following conditions are met:

1) fixed assets and other equipment were used by the entrepreneur at the site of the previous performance of the activity for a period of at least 12 months before the date of cessation of the company's business in the territory of a third country;

2. fixed assets and other equipment shall be intended for the territory of the country for the same purpose in which they were used in the territory of a third country;

3) the type and quantity of imported items correspond to the type and scale of the business carried out by the entrepreneur.

2. In the case of the use of the exemption from the tax referred to in paragraph. 1, by the owner of the agricultural holding, the import of livestock is also exempt from the tax.

3. The tax exemption shall not apply in the event of cessation of business in connection with the merger of the entrepreneurs or the acquisition or acquisition in the possession by the entrepreneur of a domestic organised part of the property of a foreign entrepreneur, if this does not cause the start of new business.

4. The exemption from the tax shall also not apply to:

1) means of transport which do not serve to carry out economic activities;

2) goods intended for human or animal consumption;

3) fuel;

4) stocks of raw materials, semi-finished products and finished products;

5) a livestock owned by an entrepreneur who is engaged in the marketing of breeding animals.

5. Fixed assets and other equipment shall be exempt from tax if they have been notified to the marketing authorisation procedure before the expiry of a period of 12 months from the date on which the business ceased to be established in the territory of a third country.

6. Fixed assets and other equipment, exempt from tax, for 12 months from the date of the declaration to the marketing authorisation procedure, shall not be released as collateral, sold, hired, used, leased or otherwise not to be paid, free of charge or free of charge, without prior notification to the customs authority. In relation to borrowing or transfer, this period may be extended to 36 months by the Head of the IRS in justified cases.

7. In the case of the sale or transfer of the ownership in another way, the rental, lending, lease or other withdrawal of the items exempt from tax on the basis of the paragraph. 1 and 2, made before the expiry of the period referred to in paragraph 1. 6, these items shall be taxed at the rates applicable on the date of that withdrawal, taking into account the customs value determined for that date by the customs body.

8. To persons engaged in free professions which have obtained the right to perform such professions on the territory of the country, and to legal persons not engaged in business activities, which transfer their activities from the territory of a third country to the territory the country, para. 1-7 shall apply mutatis mutandis.

Article 54. [ Import of agricultural products] 1. The exemption from the tax on the import of agricultural products and products of breeding, beekeeping, horticulture and forestry, obtained on holdings situated in the territory of a third country bordering the territory of the country, carried out by the farmer the main agricultural holding in the territory of the country, if the following conditions are met:

1. in the case of products of breeding, the products have been obtained from animals reared on the territory of the country or admitted to trading on the territory of the country;

2. these products have undergone only the treatments which are normally made after their collection or production;

3. the customs declaration for the procedure for admission to the marketing of these products shall be made by or on behalf of the farmer.

2. To fishery products and fish economy conducted by Polish fishermen in the waters of flowing waters and lakes forming the border of the Republic of Poland and to the products of hunting carried out by Polish hunters on these lakes and waters floating the provisions of the paragraph. 1 shall apply mutatis mutandis.

Article 55. [ Import of seeds and fertilizers] The import tax shall be exempt on the basis of reciprocity, seeds, fertilisers and land and plant crops intended for use in holdings situated in the territory of the country, carried out by main operators. the holding located in the territory of a third country bordering the territory of the country, if the following conditions are met:

(1) the quantity of imported products does not exceed what is necessary for the cultivation or operation of the holding concerned;

2. the customs declaration of the products shall be made by the farmer or on his behalf.

Article 56. [ Import of goods imported in personal luggage] 1. The exemption from the import tax of goods imported in the personal luggage of a traveller coming from the territory of a third country on the territory of the country, if the quantity and type of these goods indicates non-commercial imports, and the value of those the goods shall not exceed the amount expressed in zloty corresponding to the equivalent equivalent of EUR 300.

2. In the case of travellers in air transport and maritime exemption, the exemption referred to in paragraph. 1, shall apply to the importation of goods the value of which does not exceed the amount expressed in zloty corresponding to the equivalent of 430 euro.

3. For the purposes of applying the monetary thresholds referred to in paragraph. 1 and 2, the value of one commodity cannot be shared.

4. If the total value of the goods imported by the traveller exceeds the value of the amounts expressed in zlotys, referred to in paragraph. 1-3, exemption from the tax shall be granted up to the amount of those amounts in respect of goods which could be subject to such exemption if they were imported separately.

5. Through the personal luggage referred to in paragraph. 1, it shall be understood all the luggage which the traveller is able to present to the customs authorities, entering the territory of the country, as well as the luggage, which he will later present to the customs authorities, subject to the presentation of proof that the luggage was registered as Accompanied baggage at the time of embarkation by the company responsible for its carriage. Personal luggage shall include fuel contained in the standard tank of any motor vehicle and fuel contained in a portable canister, the quantity of which shall not exceed 10 litres, subject to the provisions of Article 4 (2) of the Regulation. 77.

(6) By imports of a non-commercial nature referred to in paragraph 1. 1, imports shall be understood to satisfy the following conditions:

1) takes place on an occasional;

2) covers only goods for the personal use of travellers or their families or goods intended for gifts.

7. For the purposes of applying the exemption referred to in paragraph 1. 2, by:

(1) travellers in air transport are understood to mean all passengers travelling by air, except for private recreational flights; private flights of a recreational nature mean the use of an aircraft by its the owner or any other natural or legal person making use of it on a rental basis or in any other way for purposes other than gainful purposes, in particular for purposes other than the carriage of passengers or goods or the provision of services for remuneration, or carrying out tasks of public authorities;

(2) travellers in maritime transport are understood to mean all passengers travelling by sea, excluding private sea cruises of a recreational nature; private sea cruises of a recreational nature means the use of a seagoing sea an entity floating by its owner or any other natural or legal person using it on a rental basis or in any other way, for purposes other than gainful purposes, in particular for purposes other than the carriage of passengers or goods, or the provision of services for remuneration or the performance of tasks of public authorities.

8. The exemption from the import tax of goods within the following standards:

1) alcoholic beverages, if imported by a traveller, who completed 17 years:

(a) distilled beverages and spirits of more than 22% alcoholic strength by volume, undenatured ethyl alcohol of an alcoholic strength by volume of 80% and more-1 litre or

(b) alcohol and alcoholic beverages of an alcoholic strength by volume not exceeding 22%-2 litres, and

(c) non-erasable wines-4 litres, and

(d) beer-16 litres;

2. tobacco products, if imported in air transport or sea transport by a traveller, who has completed 17 years:

(a) cigarettes-200 pieces or

(b) cigarillos (cigars of not more than 3 g/piece)-100 pieces, or

(c) cigars-50 pieces, or

(d) smoking tobacco-250 g;

3. tobacco products, if imported in transport other than air or sea by a traveller, who has completed 17 years:

(a) cigarettes-40 pieces or

(b) cigarillos (cigars of not more than 3 g/piece)-20 pieces, or

(c) cigars, 10 pieces, or

(d) smoking tobacco-50 g.

9. Fighting from the import tax of alcoholic beverages, if they are imported by a traveller who has completed 17 years of residence in the border area or is an employee employed in the border area, or is a member of crews of means of transport used to travel from the territory of a third country within the territory of a country within the following standards:

1) beverages resulting from distillation and spirits of a alcoholic strength by volume of more than 22%, undenatured ethyl alcohol of an alcoholic strength by volume of 80% and more-0,5 litre or

2) alcohol and alcoholic beverages of an alcoholic strength by volume not exceeding 22%-0,5 litre, and

3. non-removing wine-0,5 litre, and

4) beer-2 litres.

10. Where the traveller referred to in paragraph 1 9, prove that it goes beyond the border zone in the country or does not return from the border area of the neighbouring territory of a third country, the exemption referred to in paragraph 1 shall apply. (8) If, however, an employee employed in the border area or a member of the crew of a means of transport used for travel from the territory of a third country in the territory of the country, imports the goods in the framework of the work carried out, the exemption shall apply, to the point of reference. 9.

10a. By an employee employed in the border area referred to in paragraph. 9 and 10, shall mean any person whose normal professional activity requires crossing the border in her working days.

11. Exemption within the standards referred to in paragraph 1. 8 pt. 1 and paragraph 8 9, may be applied to any combination of the different types of alcohol and alcoholic beverages referred to in paragraph. 8 pt. 1 lit. a and b and paragraph. Article 9 (1) and (2), provided that the sum of the percentages used for each exemption does not exceed 100%.

12. Exemption under the standards referred to in paragraph. Points 2 and 3 may be applied to any combination of tobacco products, provided that the sum of the percentages used for each exemption does not exceed 100%.

13. To the total amount of the amounts referred to in paragraph 1. 1 and 2, expressed in zlotys, are not included:

1) the value of the goods referred to in paragraph. 8 and 9;

2. the value of the fuel referred to in paragraph 2. 5;

(3) the value of the personal luggage, whether temporarily imported or imported after its temporary export;

4) the value of the medicinal products necessary to meet the personal needs of the traveller.

14. The provisions of the paragraph. 1-13 shall also apply, if the traveller, whose journey covered the transit through the territory of a third country or commencing on one of the territories referred to in Article 3, is applicable. 2 point 3 (a) b and c, it cannot demonstrate that the goods carried in his personal luggage have been acquired on the general terms of taxation within the territory of the European Union and do not relate to their refund or value added tax. A non-landing flight is not considered as a transit.

Article 57. [ Import of animals and biological or chemical substances] 1. Release of the import tax:

1. animals specially prepared for laboratory use;

2) not produced in the territory of a country biological or chemical substances, which are mainly suitable for scientific purposes, imported in quantities which do not indicate commercial purposes.

2. Exemptions from the tax referred to in paragraph 1, shall apply on condition that the goods are intended for:

1) public institutions whose principal activity is education or scientific research, or for the isolated units of these institutions, if the principal activity of these units is conducting scientific research or education;

2) private institutions, whose primary activity is education or conducting scientific research.

Article 58. [ Import of medicinal substances] 1. Release of the import tax:

1. medicinal substances of human origin;

2) reagents for blood group examination;

3) reagents for the examination of the types of tissues;

4. packages specially adapted for the transport of the goods referred to in points 1 to 3, and of the solvents and additives needed for their use, if they are imported simultaneously with those goods.

2. For the purposes of applying the paragraph. 1, by:

1) medicinal substances of human origin shall be understood to be human blood and its derivatives: all human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen;

2. blood-grouping reagents shall be understood to mean all human, animal, plant and other origin reagents used for blood testing and for the testing of blood incompatibilities;

3) reagents for the examination of tissues shall be understood to mean all reagents of human, animal, plant and other origin used for the determination of human tissue types.

3. Exemption from the tax of goods referred to in paragraph. 1, shall apply if the following conditions are met:

1) the goods are intended for institutions or laboratories carrying out medical or scientific activities not of a commercial character;

2. the goods are accompanied by a certificate issued by the competent authorities of the country of dispatch;

3. the goods shall be transported in a container bearing an identification label.

Article 59. [ Import of shipments] It is exempt from the import tax of consignments containing samples of substances which have an attestaance of the World Health Organisation and intended for the control of the quality of raw materials used in the manufacture of pharmaceuticals and medicines imported to the institutions. established for this purpose.

Article 60. [ Import of pharmaceuticals and medicines] Imports of pharmaceuticals and medicines intended for medical use for humans or animals coming from the territory of a third country participating in international sporting events organised in the territory shall be exempt from the tax country, if their quantity and type are appropriate for the purpose for which they are imported, and until the duration of the sporting event.

Article 61. [ Import of goods intended for social organisations] 1. Release of the import tax:

1) medicines, clothing, foodstuffs, sanitary and cleaning agents and other things for the preservation or protection of health and articles of medical use imported by social organizations or organizational units of the statutory established for charitable activities or for the implementation of humanitarian assistance, intended for free distribution to persons in need of assistance;

2) goods transferred free of charge by persons having their place of residence or established in the territory of a third country, intended for social organizations or organizational units registered to carry out activities charitable or humanitarian aid to be used to raise funds in the course of public collections organised for the benefit of the persons in need of assistance;

3) office equipment and materials transferred free of charge by persons resident or established in the territory of a third country, intended for social organizations or organizational units appointed to the public to carry out charitable activities or to carry out humanitarian aid, which is used only for this activity.

2. The exemption referred to in paragraph 2. 1, shall apply only to social organisations or organisational units in which accounting procedures allow for the control of the use of goods exempted from the tax.

3. The exemptions from the tax referred to in paragraph 1. 1, does not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products;

3) coffee and tea;

4) means of transport, with the exception of ambulances.

4. The goods referred to in paragraph 1, may be used, leased, hired out or performed solely for the purposes specified in the paragraph. 1 (1) and (2), after prior notification to the customs authority.

5. In the case of the sale or transfer of the ownership in any other way, the rental, lending, leasing or other withdrawal of the goods exempted from the tax referred to in the paragraph. 1, in order other than the entitling to the exemption, the goods shall be taxed at the rates applicable on the date of that withdrawal, taking into account the customs value established for that day by the customs body.

6. Social organisations or organisational units which cease to fulfil the conditions giving entitlement to exemption, or which intend to use goods exempt from tax for purposes other than those referred to in paragraph 1. 1, shall be notified to the customs authority.

7. Goods remaining in the possession of a social organisation or an organisational unit which no longer fulfils the conditions for exemption from tax shall be taxed at the rates applicable on the date on which they no longer fulfil the conditions laid down in that law. conditions, taking into account the customs value established for that date by the customs body.

8. Goods used by a social organization or an organization unit benefiting from tax exemption for purposes other than those referred to in the paragraph. 1, they shall be taxed at the rates in force on the date on which they obtained the new use, taking into account the customs value established for that date by the customs body.

Article 62. [ Import of rehabilitated goods] 1. The exemption from the import tax of goods specially adapted for the purposes of social, professional and medical rehabilitation and the assistance of scientific, cultural and improving qualifications of persons with disabilities, if these goods are imported by social organisations or organisational units whose primary statutory objective is rehabilitation and scientific and cultural assistance to those persons, and if they have been given free of charge to such institutions and without obtaining economic benefits from the part of the giving.

2. Exemptions from the tax referred to in paragraph 1, it shall also apply to imports:

1) spare parts, components and special equipment, intended for the goods referred to in the paragraph. 1,

2) tools used for the maintenance, control, calibration or repair of the goods referred to in the paragraph. 1

-provided that those parts, components, equipment or tools have been imported simultaneously with the goods referred to in paragraph 1. 1, or have been imported later, if it can be clearly stated that they are intended for such goods, which have previously been exempted from the tax.

3. Goods exempt from tax may be used, leased, hired out or performed solely for the purposes specified in the paragraph. 1, after prior notification to the customs body.

4. In the case of the sale or transfer of the ownership in other way, the rental, lending, leasing or other withdrawal of goods exempted from the tax, in order other than entitling to the tax exemption, these goods are taxed a tax at the rates in force on the date of that withdrawal, taking into account their customs value established for that date by the customs authority.

5. Goods exempt from tax may be used, hired out or performed, free of charge or for a fee, by the besieged social organizations or organizational units for non-commercial purposes to the persons referred to in the paragraph. 1, without payment of tax.

6. In the case of the sale or transfer of the ownership in another way, the rental, lending, leasing or other withdrawal of the goods exempted from the tax referred to in paragraph. 1, in order other than the entitling to the exemption, the goods shall be taxed at the rates applicable on the date of that withdrawal, taking into account their customs value established for that day by the customs body.

7. Social organizations or organisational units which cease to fulfil the conditions authorizing the use of the exemption or which intend to use the goods exempt from the tax for purposes other than those provided for in that Article shall be obliged to inform the customs authority thereof.

(8) Goods remaining in the possession of a social organisation or an organisational unit which no longer fulfils the conditions for exemption from tax shall be subject to a tax at the rates in force on the date on which those goods expire. conditions, taking into account their customs value established for that date by the customs body.

9. Goods used by a social organisation or an organization unit benefiting from a tax exemption for purposes other than those referred to in the paragraph. 1 shall be subject to tax at the rates in force on the date on which they obtained the new use, taking into account their customs value established for that date by the customs body.

Article 63. [ Goods Imported by charitable organizations] 1. The exemption from the import tax of goods:

1) imported by state organizational units, social organizations or organizational units by registered office established to carry out charitable activities or for the implementation of humanitarian aid, if they are intended for free:

(a) the distribution of natural or catastrophe victims; or

(b) to make available to the victims of natural disasters or catastrophe and remain the property of such units;

2) imported by the rescue units intended for their needs, in connection with the activities they carry out.

2. The exemption referred to in paragraph 2. 1, shall apply only to social organisations and organisational units in which accounting procedures allow for the control of the use of exempt goods.

3. The exemptions from the tax referred to in paragraph 1. 1, shall not apply to materials and equipment intended for the reconstruction of areas affected by natural disasters or catastrophes.

4. The goods referred to in paragraph 1, may be used, leased, hired out or performed solely for the purposes specified in the paragraph. 1 (1) and (2), after prior notification to the customs authority.

5. In the case of the sale or transfer of the ownership in another way, the rental, lending, leasing or other withdrawal of goods exempted from the tax on the basis of the mouth. 1. These goods shall be taxed at the rates applicable on the date of that withdrawal, taking into account their customs value as established for that date by the customs authority.

6. In the case referred to in paragraph. 5, it is considered that the tax obligation on the import of goods does not arise if:

1) the goods will be used for the purpose which would entitles to benefit from the exemption from the tax on the basis of the mouth. 1, and

2. the customs body which accepted the customs declaration concerning the release for free circulation of the goods exempt from the tax shall be informed immediately of the withdrawal.

7. Goods used by an organisation entitled to be exempted for purposes other than those referred to in paragraph 1. 1 shall be taxed at the rate applicable on the date on which they are used for another purpose, taking into account their customs value established for that date by the customs body.

Article 64. [ Import of Meanings] 1. Release of the import tax:

1) badges awarded by the governments of third countries to persons residing in the territory of the country;

2) cups, medals and similar objects of a symbolic nature which have been granted in the territory of a third country to persons residing in the territory of the country, in recognition of merit for activity in any field or merit connected with special events, if imported into the territory of the country by a person awarded;

3) cups, medals and similar objects of a symbolic nature donated free of charge by the authorities of foreign countries or persons established in the territory of a third country imported in order to grant them on the territory of the country for the merit specified in point 2;

4) cups, medals and souvenirs of a symbolic nature and of a small value, intended to be distributed free of charge to persons resident in the territory of a third country during congresses or similar events of a nature international taking place on the territory of the country, if their quantity does not indicate a commercial destination.

2. The exemption shall apply if the person concerned documents that he/she fulfils the conditions set out in the paragraph. 1.

Article 65. [ Goods Imported by persons making an official visit] 1. The exemption from the import tax of goods:

1) imported into the territory of the country by persons who paid an official visit to the territory of a third country and received in connection with this visit as a podarse from the receiving authorities;

2) imported by persons arriving on the territory of the country with an official visit, with the intention of handing them in the nature of their subarse to Polish authorities;

3) sent as podarunki, in proof of friendship or kindness, by the authorities or representatives of foreign states and foreign organizations conducting activities of a public nature, which fall within the territory of a third country, Polish authorities or organisations active in public capacity.

2. Exemptions from the tax referred to in paragraph 1, does not apply to:

1) alcoholic beverages;

2) tobacco and tobacco products.

3. The exemption from the tax referred to in paragraph 1. 1, shall apply if the following conditions are met:

1. the goods shall constitute an occasional subarse;

2. the quantity or type of goods shall not indicate the commercial purpose.

Article 66. [ Import of gifts] It shall be exempt from tax on the basis of reciprocity, import:

1) gifts donated to the reigning and heads of state and to persons who, in accordance with international rules, enjoy the same privileges;

2) goods intended for use or use by the reigners and heads of foreign states and their official representatives during the period of their official stay on the territory of the country.

Article 67. [ Import of samples of goods] 1. The tax exemption shall be exempt from the import of samples of goods which are of negligible value and which can only be used to obtain orders for goods of the same type to be imported into the territory of the country.

2. For a sample of the goods referred to in paragraph. 1, a small quantity of goods shall be deemed to represent a specific type or category of goods, provided that the presentation and quality make them useless for purposes other than promotion.

3. The customs body, when accepting the customs declaration covering the samples referred to in paragraph. 1, may make the exemption of such samples conditional on the deprivation of such samples of their commercial value, by the use of the rearview, the appearance of the indelible and visible signs or by any other means allowing the goods to be preserved by the nature of the samples.

Article 68. [ Import of printed materials of a commercial nature] The importation of printed materials of a commercial nature shall be exempt from tax, in particular catalogues, price lists, operating instructions or commercial leaflets for goods intended for sale or hire or for the provision of services consignments imported by a person established in the territory of a third country, provided that the following conditions are met:

1. in the materials, the name of the company which produces, sells or rents the goods or offers the services to which they relate is displayed in a visible manner;

2. the consignment shall contain one document, or one copy of each document, if it consists of a number of documents;

3) in the case of consignments containing multiple copies of one document their total gross weight does not exceed 1 kg;

(4) the consignment is not in a series of consignments sent by the consignor to the same consignee.

Article 69. [ Goods fulfilling advertising functions] Imports of goods other than those referred to in the Article shall be exempted from the tax. 68 (1) (a) (b) (a) (a) (a) (a) (a) (a) (a) (a

Article 70. [ Import of samples of goods] 1. The exemption from tax, subject to the paragraph. 3, import:

1. small samples of goods produced in the territory of a third country, if they meet the following conditions in total:

(a) are imported free of charge from the territory of a third country or are obtained at the events referred to in the paragraph. 2, of the goods imported from the territory of a third country,

(b) are intended exclusively for free distribution,

(c) may be used solely for the purpose of advertising and have a small unit value,

(d) their value and quantity, taking into account the number of visitors and exhibitors, shall remain in appropriate proportions to the nature of the event,

(e) they are not commercially marketed and, if their nature so permits, are contained in packages containing a smaller quantity of goods than the smallest packages of such goods in the course of trade;

(2) goods imported solely for the purpose of demonstrations of machinery and equipment manufactured in the territory of a third country, if:

(a) they are intended for consumption or are destroyed during the event and

(b) their value and quantity, taking into account the number of visitors and exhibitors, shall remain in appropriate proportions to the nature of the event;

3) materials with a small value intended for the construction, furnishing and decoration of the stands of foreign exhibitors, especially paints, varnishes, wallpapers and other materials, if used or destroyed;

4) printed materials, catalogues, prospectuses, price lists, advertising posters, illustrated and unillustrated calendars, unmounted photographs and other goods delivered free of charge, in order to use them to advertise the goods produced on the territory of a third country, if:

(a) are intended to be distributed free of charge,

(b) their value and quantity, taking into account the number of visitors and exhibitors, remains in the appropriate proportions to the nature of the event.

2. The exemption from the tax referred to in paragraph 2. 1, shall apply on condition that the goods are intended for:

1) exhibitions, fairs, salons and similar events of a commercial, industrial, agricultural or craftsman character;

2) exhibitions or events organised for charitable purposes;

3) exhibitions or events organised for scientific, technical, handicraft, artistic, educational, cultural, sporting, religious, related to the activities of trade unions, tourist or to promote cooperation International;

4) meetings of representatives of international organizations;

5) ceremonies and meetings of an official nature or commemorating specific events.

3. Non-assembled samples of foodstuffs and beverages, meeting the conditions set out in the paragraph. Article 1 (1) shall be exempt from tax where they are consumed free of charge at the events referred to in paragraph 1. 2.

4. The exemption from the tax referred to in paragraph 1. 1 points 1 and 2, not applicable:

1) alcoholic beverages;

2) tobacco and tobacco products;

3) solid, liquid and gaseous fuels.

Article 71. [ Import of test goods] 1. The exemption from the import tax of goods for research, analysis or tests aimed at determining their composition, quality or other technical parameters, carried out for the purpose of obtaining information or in the framework of tests of a nature industrial or commercial, if the following conditions are met together:

(1) the goods to be tested, analysed or tested shall be consumed or destroyed in full in the course of their execution;

(2) studies, analyses or trials do not constitute a commercial promotion;

3. the quantities of goods strictly correspond to the purpose for which they are imported.

2. The exemption from the tax referred to in paragraph 2. 1, shall also apply to the importation of goods which have not been destroyed or consumed in the course of tests, analyses or tests, provided that the products resulting from their conduct with the consent of the customs authority are:

1) completely destroyed or devoid of commercial value or

2) become the subject of a resignation to the State Treasury, without charge of the costs, or

3. they will be exported from the territory of the European Union.

3. If the goods produced after the tests, analyses or tests are admitted to trading, they shall be subject to the tax at the rates prevailing at the date of completion of those tests, analyses or tests, taking into account the customs value established for that day by the customs authority. If the person concerned, with the approval of the customs authority and under the conditions laid down by the customs authority, will process the other products for waste or scrap, the amount of the tax shall be determined, taking into account the rates and values appropriate for those products on the day of their operation. birth.

Article 72. [ Import of characters, designs, sketches or designs] The import of marks, designs, sketches or projects and the accompanying documentation and patent applications for the institutions competent in the protection of copyright or patents shall be exempt from tax.

Article 73. [ Import of goods for free distribution] It shall be exempt from the import tax:

1) folders, brochures, books, magazines, guides, framed or unmounted posters, unmounted photographs and photographic enlargements, illustrated or unillustrated geographical maps, illustrated calendars, the main purpose of which be encouraged to travel abroad, in particular to attend meetings or events of a cultural, touristic, sporting, religious or professional nature, provided that the goods:

(a) are intended to be distributed free of charge, and

(b) do not contain more than 25% of the area of private advertising, and

(c) the nature of promotional materials;

2) lists and inventories of foreign hotels issued by the official tourist institutions or under their patronage and timetables of means of transport operating in the territory of a third country, if those documents do not contain more than 25% the area of private advertising;

3) materials to be sent to accredited representatives or correspondents of tourist and non-travel institutions, and in particular, yearbooks, tables of telephone or telex subscribers, hotels inventories, trade fairs catalogues, samples of products handicrafts of negligible value, documentation on museums, universities, health resorts or other similar institutions.

Article 74. [ Import documents] 1. The exemption from tax, subject to the paragraph. 2, import:

1) documents sent free of charge to public authorities;

2) the publication of the governments of foreign countries and the publication of international organizations dedicated to free distribution;

3) electoral documents, in particular ballot papers, electoral lists in elections organised by bodies having their head offices in the territory of a third country;

4) objects intended to serve as evidence or for similar purposes before courts or other public authorities;

5) specimen signatures and printed circulars containing signatures that are sent in the framework of the customary exchange of information between public services or banking authorities;

6) official publishing houses intended for the National Bank of Poland;

7. reports, reports on activities, information leaflets, prospectuses, pre-payments and other documents of undertakings established in the territory of a third country and intended for holders or subscribers of securities securities issued by those undertakings;

8) recorded media, in particular in the form of perforated cards, sound recordings and microfilms, used for the transmission of information, transmitted free of charge to the recipient, if the exemption does not result in a breach of the conditions of competition;

9) the files, archival documents, forms and other documents to be used in the course of international meetings, conferences or congresses and the reports of these events;

10) plans, technical drawings, prints, descriptions and other similar documents imported for the purpose of obtaining or carrying out orders outside the territory of the European Union or in order to participate in competitions organised on the territory of the country;

11) documents intended for use in the course of examinations held in the territory of the country by institutions having their registered office outside the territory of the European Union;

12) forms intended to be used as official documents in the international movement of vehicles or in the transport of goods, taking place on the basis of international agreements;

13) forms, labels, tickets and similar documents sent by transport undertakings or hotel undertakings established outside the territory of the European Union, travel agencies established in the territory of the country;

14) the forms, tickets, bills of lading, bills of lading or other commercial or official documents which have been used in the economic trade;

15. official printed documents issued by the authorities of third countries or international bodies and printed documents corresponding to international standards for distribution by associations established in the territory of a third country the relevant associations established in the territory of the country;

16) photographs, slides and stereotypical mats for photographs, including descriptions, transmitted to press agencies or newspaper or magazine publishers;

17) the goods referred to in Annex No 7 to the Act produced by the United Nations or one of its specialised agencies, regardless of the purpose for which they are to be used;

18) collectors ' articles and works of art, of an educational, scientific or cultural nature, which are not intended for sale and which are imported by museums, galleries and other institutions, provided that these articles are imported free of charge, and if, for a fee, they are not supplied by the taxable person;

19) official publications issued under the authority of the exporting country, international institutions, authorities and regional or local authorities under the laws in force in the exporting country, as well as the prints distributed in connection with the elections to the European Parliament or the national elections in the country where these printed matter are created by foreign political organisations, officially recognised as such organisations, to the extent that these publications and printed matter were taxable in the State They were not subject to tax refunds.

2. The exemption from tax shall be applied if the documents and goods referred to in the mouth. 1 do not have a commercial value.

Article 75. [ Import of materials used for hedging goods] The importation of materials used for the attaching and securing of goods in the course of their transport from the territory of a third country into the territory of the country, in particular twines, straw, canvas, paper, cardboard, wood, plastic, shall be exempt from the tax artificial, which by its nature is not used for re-use.

Article 76. [ Import of items used for the carriage of animals] Imports of bedding, fertilizers, feedingstuffs, imported in means of transport used for the transport of animals from the territory of a third country in the territory of the country, intended for animals during their transport shall be exempt from the tax.

Article 77. [ Fuel Import] 1. Release of the import tax:

1. fuel carried in standard tanks:

(a) private means of transport,

(b) means of transport intended for economic activity,

(c) special containers

-up to 200 litres per means of transport;

2. fuel in portable tanks carried by private means of transport intended for use in these vehicles, but not more than 10 litres;

3) necessary for the operation of the means of transport of lubricants present in these means.

2. For the purposes of applying the exemption referred to in paragraph 2. 1:

1. a fuel tank shall be considered as a standard tank, which shall:

(a) is mounted permanently by the manufacturer in all means of transport or tanks of the same type as the means of transport or tank concerned and which allows the direct use of the fuel for the propulsion of the means of transport or operation cooling system and other systems operating in the middle of transport or tank, or

(b) is adapted to means of transport which permit the direct use of gas as a fuel or for the operation of other systems in which a means of transport may be equipped, or

(c) is permanently mounted by the manufacturer in all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation during transport of the refrigeration systems and other systems in which the special containers may be equipped;

2. for the means of transport intended for business activities shall be considered any mechanical road vehicle used in the business activity, including the tractor with or without a semi-trailer which, due to the type, construction or equipment is intended for the carriage of goods or more than nine persons, together with the driver, as well as a specialised mechanical road vehicle;

3) a special container is considered to be each container equipped with specially designed systems of cooling systems, oxygenation systems, thermal insulation systems or other systems;

4. any mechanical road vehicle other than those mentioned in point 2 shall be considered as a private means of transport.

3. The goods referred to in paragraph 1, are exempt from tax where they are used only by means of transport in which they have been imported. Those goods may not be removed from this means of transport or be stored, unless it is necessary in the case of repair, and may not be paid for consideration or free of charge by the person benefiting from the exemption.

4. In the event of a breach of the conditions referred to in the paragraph. 3, the amount of the tax shall be determined by the state and customs value of the goods on the date of violation of these conditions and at the rates applicable on that date.

Article 78. [ Goods used for the construction of cemeteries] Imports from the territory of a third country from the territory of a third country shall be exempt from the tax, with a view to using them for the construction, maintenance or decorating of cemeteries, graves and memorials commemorating the victims of war buried in the territory of the country.

Article 79. [ Import of coffins] It shall be exempt from the import tax:

1) coffins containing corpses and urns with the ashes of the dead, as well as flowers, wreins and other ornamental objects usually associated with them;

2) flowers, rallies and other ornamental objects imported by persons residing in the territory of a third country, going to the funerals or arriving to decorate the graves located on the territory of the country, if their the quantity does not indicate commercial purpose.

Article 80. [ Goods intended for official use] Imports of goods intended for use shall be exempt from the tax:

1. official foreign diplomatic representations, consular posts and special missions in the territory of the country, as well as international organizations established or a facility on the territory of the country,

2) personal authenticated in the Republic of Poland heads of diplomatic representations of foreign states, persons belonging to the diplomatic staff of these delegations and special missions, persons belonging to the staff of the organization international and other persons enjoying privileges and immunities on the basis of statutes, agreements or universally recognized international customs, as well as those remaining with them in the community of home members of their families,

3) the personal officials of the consular states of the foreign states and the remaining with them in the community of home members of their families,

4) personal persons not enjoying immunities, and belonging to the foreigner's staff of diplomatic representations, consular offices and special missions in the territory of the country

-on a reciprocal basis and subject to the non-derogation of the goods for a period of 3 years from the date of their release on the market to persons other than those mentioned in points 1 to 4.

Article 81. [ Applying tax exemptions] Exemptions referred to in Article 47-80, shall apply in the case of the application of exemption from customs duties, with the exception of Article 4. 56 and art. 74 par. 1 point 19.

Article 82. [ International organisations] 1. With regard to international organizations, which in the territory of the country carry out activities in the field of public tasks as defined in the Act of 24 April 2003. about the activities of public benefit and voluntary service, exemptions from the tax on the conditions set out in the Regulation issued on the basis of the paragraph may be applied. 2.

2. The Minister responsible for public finance, in agreement with the Minister competent for foreign affairs, may, by way of regulation, exempt from tax international organizations which in the territory of the country carry out activities in the field of tasks the public set out in the Act of 24 April 2003. about the activities of public benefit and volunteering, and are exempt from analogous taxes in other countries, taking into account:

1) the need to correctly determine the quantity and value of the goods covered by the exemption;

2) the economic situation of the State;

3) the rules of the European Union.

3. The Minister responsible for public finance may, by means of a regulation, introduce other than those laid down in art. 43-81 of the tax exemption, and the specific conditions for the application of those exemptions, taking into account:

1. the specificity of the exercise of certain activities and the conditions for the marketing of certain goods;

2) the course of implementation of the state budget;

(3) the need to obtain sufficient information on the goods subject to the exemption;

4) the rules of the European Union.

Chapter 4

Specific cases of application rate 0%

Article 83. [ Rate 0%] 1. The rate of tax of 0% shall apply to:

1. deliveries of seagoing shipowners:

(a) of seagoing passenger ships, seagoing cruise ships and similar vessels for the transport of persons; seagoing ferries of all kinds (PKWiU ex 30.11.21.0),

(b) sea-going oil tankers, petroleum products, chemicals and liquefied gases (PKWiU ex 30.11.22.0),

(c) seagoing refrigerants, excluding tankers (PKWiU ex 30.11.23.0),

(d) other seagoing vessels for the carriage of dry cargo (fixed), excluding sea-barges without propulsion (PKWiU ex 30.11.24.0),

(e) seagoing fishing vessels, seagoing factory vessels and seagoing other vessels for the processing or preservation of fishery products (PKWiU ex 30.11.31.0),

(f) seagoing shoots (PKWiU ex 30.11.32.0),

(g) school and research vessels for sea fishing and marine rescue vessels (PKWiU ex 30.11.33.0);

2. imports of means of sea transport, sea fishing and sea rescue vessels (CN 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, ex 8905 90 10) by sea-shipowners;

3. the supply of parts to the means of sea transport, sea fishing and sea rescue vessels referred to in point 1 and equipment of those means, with the exception of equipment serving the purpose of entertainment and sport;

4. the importation of parts of the means of maritime transport, sea fisheries and sea rescue vessels referred to in point 1 and equipment for those measures, excluding amusement and sport equipment;

5) the import of air transport equipment and spare parts for them and on-board equipment by air carriers which primarily carry out transport in international transport;

6. supplies of means of air transport and spare parts for them and on-board equipment for air carriers which are principally engaged in international transport operations;

7) air traffic control and surveillance services provided to air carriers which are mainly engaged in international transport;

8. services related to the operation of take-off, landing, parking, handling of passengers and cargo, and other similar services provided to air carriers operating mainly in international transport;

9) services provided in the area of seaports consisting in the handling of means of maritime transport or serving the immediate needs of their cargo;

9a) services provided in the maritime port area, in connection with international transport, consisting in the operation of land transport and inland waterway transport or for the direct needs of their cargo;

10. the supply of goods for the direct supply of ships:

(a) used for navigation on the high seas and carrying passengers for a fee or used for economic, industrial or fishing purposes,

(b) used for rescuing or providing assistance at sea, or for coastal fishing, excluding supplies of provant on board vessels for coastal fishing,

(c) navy ships sailing out of the country to foreign ports and marinas;

11) maritime rescue services, the surveillance of maritime and inland waterway safety and services related to the protection of the marine environment and the maintenance of port-and-approach-based harbour-based and approach-track-based activities;

12. the rental, leasing, leasing or charter services of maritime transport, sea fishing and sea rescue vessels referred to in point 1, and the lease, lease, leasing or charter of equipment of those means;

13. the services of hire, lease, leasing or charter of means of air transport and the lease, lease, leasing or charter of equipment of these means used by air carriers which are principally engaged in transport operations International;

14) services related to the operation of vessels listed in the class of PKWiU ex 30.11 belonging to maritime shipowners, with the exception of services provided for the personal purposes of the crew;

15) services consisting of refurbishing, rebuilding or maintenance of ships named in the class of PKWiU ex 30.11 and their component parts;

16. services consisting of refurbishing, rebuilding or maintaining the means of air transport and their equipment and equipment installed on them, used by air carriers which are principally engaged in international transport;

(17) other services to be provided to maritime shipowners or other operators engaged in maritime transport by means of the direct needs of maritime transport, sea fishing and sea rescue vessels, which are referred to in point 1, or their cargoes;

18. the supply of goods for the supply of air transport equipment used by air carriers which are principally engaged in international transport operations;

19) services consisting in carrying out activities directly connected with the organization of the export of goods, and in particular the issue of forwarding documents, bills of lading and customs formalities;

20) services connected directly with the import of goods, where the value of these services has been included in the taxable base, according to art. 30b (b) 4, with the exception of services:

(a) on the insurance of goods,

(b) concerning the importation of goods exempt from tax;

21) services related directly to the export of goods:

(a) relating to the export goods consisting of packaging, transporting, reloading, weighing, weighing, controlling and supervising the safety of the transport,

(b) provided on the basis of a brokerage, agency contract, order and brokering agreement concerning the export goods;

22) supplies of goods to free zones:

(a) established in the air, sea or river border crossing point, intended for travellers ' sales,

(b) intended for export to a consignee outside the territory of the European Union and placed under the export procedure within the meaning of the customs provisions, including for the purpose of picking, packing or forming collective parcels;

23. international transport services;

24) services consisting in the repair, processing, processing or processing of goods;

(25) the supply of goods purchased by entities established or resident or resident in the territory of a third country, other than taxable persons within the meaning of the Article. 15, where the goods are intended for processing, processing or processing in the territory of the country and subsequently for export from the territory of the European Union, where the taxable person:

(a) shall transfer the goods acquired by the trader to the taxable person who makes the processing, processing or processing of the goods,

(b) has proof that the goods have been paid and transferred to the bank account of the taxable person in a bank established in the territory of the country or to the account of the taxable person in the savings and credit cence cooperative of which he is a member;

26) the supply of computer equipment:

(a) for educational establishments,

(b) for humanitarian, charitable or educational organisations, for the purpose of further free transfer of educational facilities to educational establishments

-subject to the conditions referred to in paragraph 1. 13-15.

(1a) By air carriers which carry out mainly international transport operations referred to in paragraph 1. 1 points 5 to 8, 13, 16 and 18 shall be understood to mean air carriers established in the territory of the country of which they have a share of:

1) revenue from international transport operations in total,

2) the total number of flights carried out in international transport in total transport,

3) the number of passengers or the quantity of goods carried, or the number of consignments transported in international transport in total transport

-in each of these three categories in the previous fiscal year at least 60%.

(1b) In the case of air carriers commencing during the fiscal year in question, the activities of international air transport shall determine the participation in each of the three categories referred to in paragraph 1. 1a, is made on the basis of the data forecast for the given tax year.

1c. The President of the Civil Aviation Authority announces until 31 March of a given tax year, by means of a notice, in the Official Journal of the Civil Aviation Authority, a list of air carriers performing mainly international transport services, o referred to in paragraph 1: 1a, for the period from 1 April of the fiscal year concerned to 31 March of the following fiscal year, on the basis of the data obtained from the air carriers.

1d. Air carriers shall provide data to the President of the Civil Aviation Authority confirming the fulfilment of the criteria referred to in paragraph. 1a, at the latest by 20 February of the fiscal year concerned.

1e. At the request of the carrier starting in the course of a given tax year, the President of the Civil Aviation Authority shall take into account this carrier on the list of air carriers which are principally engaged in international transport operations, if meets the criteria referred to in paragraph 1. 1a, on the basis of forecasted data obtained from this carrier. The entry on the list shall be made for the period from the first day of the month following the day of publication of the notice in the Official Journal of the Civil Aviation Authority by 31 March of the following fiscal year.

1f. By air carriers which are principally engaged in international transport operations referred to in paragraph 1. Points 5 to 8, 13, 16 and 18 shall also be understood to mean air carriers which do not have an established business in the territory of the country:

1) authorized to operate in international transport on the basis of an appropriate act of the competent authority of the State of the State of that carrier, in particular the operating licence or certificate of the air carrier, or

(2) entered on the list of air carriers which are principally engaged in international transport by the competent authority of the country of establishment of the carrier concerned.

2. Taxation of 0% tax rate is subject to the activities referred to in paragraph. In the case of a document from which a taxpayer is unambiguous, points 7 to 18 and 20 to 22 are to be carried out by the taxable person of the conditions laid down in that provision, which is clearly apparent.

2a. To services for the direct needs of the cargoes referred to in paragraph 1. Points 9, 9a and 17 include the loading, unloading, handling and other services on these loads necessary for the execution of the transport service of those cargoes, with the exception of the services for the storage of those cargoes, including the services of storage of cargo, which are part of loading, landing or transhipment, in the part carried out during a period not exceeding:

1) 20 days for cargo carried in containers,

2) 60 days for other loads

-they include services for the direct needs of cargo.

3. Through the services of international transport referred to in paragraph. The following shall be understood as paragraph 1:

1. carriage or other means of movement of goods:

(a) from the place of departure (giving) in the territory of the country to the place of arrival (destination) outside the European Union,

b) from the place of departure (giving) outside the European Union to the place of arrival (destination) on the territory of the country,

c) from the place of departure (giving) outside the European Union to the place of arrival (destination) outside the European Union, if the route runs on a certain section through the territory of the country (transit),

d) from the place of departure (giving) in the territory of a Member State other than the territory of the country to the place of arrival (destination) outside the territory of the European Union or from the place of departure (giving) outside the European Union to the place of arrival (destination) in the territory of a Member State other than the territory of the country, if the route runs on a certain section through the territory of the country;

2. carriage or other means of movement of persons by means of sea, air and rail transport:

a) from the place of departure in the national territory to the place of arrival outside the national territory,

b) from the place of departure outside the country to the place of arrival in the territory of the country,

c) from the place of departure outside the national territory to the place of arrival outside the national territory, if the route runs on a certain section through the territory of the country (transit);

3. international brokering services and international forwarding services, relating to the services referred to in points 1 and 2.

4. Is not a service referred to in paragraph. 3, the carriage of persons or goods in the event of the place of departure (granting) and the place of arrival (destination) of these persons or goods is located on the territory of the country, and the carriage outside the territory of the country is exclusively of the nature of transit.

5. Documents providing proof of the provision of services referred to in paragraph. In the case of transport, point 23 shall be:

1) goods by the carrier or freight forwarder-waybill or forwarding document (railway, aviation, car, bill of lading, bill of lading inland waterway), used exclusively in international communication, or another document from which it is clear that, as a result of the transport from the place of arrival at the place of destination, a crossing with a third country occurred and an invoice issued by the carrier (freight forwarder), subject to point 2;

2) import goods-in addition to the documents referred to in point 1, the document confirmed by the customs office, from which it is unambiguable the fact that the value of the service has been included in the taxable base for the import of goods;

(3) goods by the exporter-proof of exportation of goods;

4) persons-an international plane ticket, pro-speech, ship or rail, issued by the carrier on a specific route of carriage for a particular passenger.

6. The document referred to in paragraph. Article 5 (3) shall contain at least:

1. the name and address of the exporter of goods;

2) the determination of the goods and their quantity;

3) confirmation of export by the customs office.

7. By the services referred to in paragraph. 1 point 24, the service is understood to:

1. supplied directly by the taxable person who brought from the territory of a third country on the territory of the country goods placed under the inward processing procedure for the purpose of repair, processing, processing or processing, if these goods are to be carried out exported from the territory of the country outside the territory of the European Union under the conditions laid down in the customs legislation;

2. to mediate between the entity established or the place of residence or residence in the territory of a non-taxable third country within the meaning of the Article. 15, and the taxable person referred to in point 1, where the intermediary receives a commission or other remuneration from any party to the contract relating to the services referred to in point 1, provided that there is a copy of the documents confirming the return export of goods from the territory of the country outside the European Union;

3. provided by other taxable persons on behalf of the taxable person referred to in point 1, consisting exclusively of the repair, processing, processing or processing of goods brought by the taxable person referred to in point 1 for that purpose, provided:

(a) to obtain a declaration from the payer that the goods resulting from the performance of the service shall be exported from the territory of the country outside the territory of the European Union,

(b) to have a detailed account of those services in accordance with the content of the customs documents, the copies of which should be in the possession of those taxable persons, confirming the re-export of goods from the territory of the country outside the territory of

4. consisting in the repair, processing, processing or processing of goods brought from the territory of a third country on the territory of a country which have been placed under the inward processing procedure within the meaning of the customs rules, provided by taxable persons at the request of entities established or resident or resident in the territory of a non-taxable third country, within the meaning of the Article 15, in the framework of multilateral contracts, if:

(a) repaired, ennobled, processed or processed by these taxable persons, the goods have been imported from the territory of a third country into the territory of the country by a taxable person who is also a party to that contract,

(b) the taxable person shall have detailed account of the services rendered in accordance with the customs documents confirming the export of goods from the territory of the country outside the territory of the European Union and copies of those customs documents.

8. The provisions of the paragraph. Points 2 to 4 shall apply where the taxable person fulfils the conditions laid down therein and receives all or at least 50% of the payment before 60 days from the date of export from the territory of the country outside the territory of the European Union of the product concerned the services provided, including that the fulfilment of the conditions also after that date entitles the taxpayer to make an adjustment to the amount of tax due in the complex tax declaration in which the service was demonstrated.

9. By the services referred to in paragraph. 1 point 24 shall also be understood to mean a service consisting of processing, processing or processing carried out on behalf of entities established or resident or outside the territory of the country, where:

1. the services of the taxable person shall relate to the goods acquired or imported for that purpose within the territory of the European Union;

2. the taxable person shall have proof that the service charge has been paid and transferred to the bank account of the taxpayer in a bank established in the territory of the country or to the account of the taxpayer in the cooperative credit and credit cence of which he is a member;

3) the taxpayer has a document confirming the export of the goods from the territory of the country outside the territory of the European Union, whose service concerns.

10. Paragraph Recipe 9 shall apply on condition that the taxable person receives a document confirming the export of the goods from the territory of the country outside the territory of the European Union, but not later than 40. on the date on which the service was carried out; receipt of a document confirming the export of the goods from the territory of the country outside the territory of the European Union at a later date entitles the taxable person to make an adjustment to the amount of tax due in the complex declaration The tax in which the service was demonstrated.

11. If the goods which have arisen as a result of the activities referred to in paragraph 1 (9) It was disposed of in the territory of the country, the taxable persons who carried out those duties are required to pay the tax at the rate applicable to the supply of the goods, the tax being determined on the market value of the goods less the amount of the tax.

12. Paragraph Recipe 1 point 25 shall apply on condition that the taxable person receives the payment, but not later than 40. on the date on which the goods were issued; the receipt of payment at a later date shall entitles the taxable person to make an adjustment to the amount of the tax due.

13. The tax rate of 0% is subject to the goods listed in Annex No. 8 to the Act.

14. Making the delivery referred to in paragraph. Point 26 shall apply the 0% tax rate, provided that:

1) to have an appropriate order confirmed by the body supervising the educational establishment in question, in accordance with the separate provisions-in the case of delivery referred to in paragraph. 1 point 26 (a)

2) possession of a copy of the contract for free transfer of computer equipment to the educational establishment and the possession of an appropriate order confirmed by the body supervising the educational establishment, in accordance with the separate provisions-in the case of delivery, of which Paragraph 1. 1 point 26 (b) b.

15. The supplier shall provide a copy of the documents referred to in the paragraph. 14, to the competent tax office.

16. The Minister responsible for public finance may determine, by means of a regulation:

1) the documents referred to in the paragraph. 5 (2),

2) the data which should contain the documents referred to in the paragraph. 5 point 3,

3) the model of the document referred to in paragraph. 5 (2),

4) the documents, the data that should contain the documentation referred to in the paragraph. 2

-having regard to the specificity of the exercise of certain activities, the need to ensure the correct identification of the service for the purposes of tax settlement and the European Union

Chapter 5

Specific cases for determining the amount of tax due

Article 84. [ Trade services] 1. Traders providing trade services who sell taxed and exempt from tax or taxed at different rates, and are not obliged to keep the records referred to in art. 111 (1) 1, may, in order to calculate the amount of tax due, make the distribution of the sale of goods in a given clearing period in the proportions resulting from the documented purchases from that period in which the purchase was made. For the calculation of these ratios, only the goods for further sale at prices which take into account the tax shall be taken into account.

2. If the taxable person has taken up or reopened the activity mentioned in paragraph 2. 1, the distribution of sales may be made when applying to the trading of a given tax period the percentage of breakdown of documented purchases made during the trading period before the end of the trading period in which it was undertaken or resumed operations.

Article 85. [ Payable Tax Amount] In the case of a provision by a taxable person of services, including trade and gastronomy, the amount of tax due may be calculated as the product of the value of the delivery and the rate:

1) [ 7] 18,03%-for goods and services covered by the 22% tax rate;

2) [ 8] 6,54%-for goods and services covered by the 7% tax rate;

3) 4.76%-for goods and services covered by the 5% tax rate.

CHAPTER IX

Deduction and refund of tax. Partial countdown

Chapter 1

Deduction and refund of tax

Article 86. [ Reduction of the tax amount] 1. To the extent that the goods and services are used to perform the taxed activities, the taxable person referred to in Article 15, shall be entitled to a reduction in the amount of tax due by the amount of the input tax, subject to Article 114, art. 119 (1) 4, art. 120 (1) 17 and 19 and Art. 124.

2. The amount of input tax shall be:

1) the sum of the tax amounts resulting from the invoices received by the taxpayer from the title:

(a) acquisition of goods and services,

(b) to make all or part of the payment before the goods are acquired or to be provided;

2) in case of import of goods-the amount of tax:

(a) resulting from the customs document obtained,

(b) due, in the case referred to in Article 33a,

(c) resulting from the import declaration, in the case referred to in Article 33b;

3) a flat-rate refund of the tax referred to in art. 116 (1) 6;

4) the amount of tax due in respect of:

(a) the provision of services for which, in accordance with Article 4 17 para. 1 points 4 or 8 of the taxable person shall be their customer,

(b) the supply of goods for which, in accordance with Article 17 para. 1 point 5 or 7 of the taxable person shall be their purchaser,

(c) the intra-Community acquisition of goods referred to in Article 9,

(d) the intra-Community acquisition of goods referred to in Article 11;

5) (repealed)

6) the tax difference referred to in art. 30c ust. 2 and Art. 37;

7. in the taxable person referred to in Article 16, the amount constituting the equivalent of 22% of the amount due for the delivery of the new means of transport, but not higher than the amount of the tax included in the invoice stating the acquisition of this measure or the customs document, or the tax paid by that the taxable person from intra-Community acquisitions of that measure.

2a. In the case of the acquisition of goods and services used both for the purposes pursued by the taxable person of economic activity and for purposes other than economic activity, with the exception of personal objectives, to which the art applies. 7 ust. 2 and Art. 8 ust. 2, and the objectives referred to in art. 8 ust. 5-in the case referred to in that provision, where the attribution of those goods and services in their entirety to the taxable person's business activity is not possible, the amount of the input tax referred to in paragraph 1. 2, shall be calculated in accordance with the method of determining the extent to which the purchased goods and services are used for business purposes, hereinafter referred to as the 'means of determining proportions'. The method of determining the proportion should be the most appropriate for the specificity performed by the business taxable person and made by him/her.

2b. The method of determining the proportion shall be most consistent with the specificities pursued by the taxable person of the activity and shall be purchased by the taxable person if:

(1) ensure that the amount of tax due is reduced by the amount of tax charged exclusively in respect of the part of the amount of the input tax in proportion to the taxable activities carried out in the course of the business, and

2. objectively reflects the part of the expenditure relating respectively to economic activity and to objectives other than economic activity, with the exception of the personal objectives to which the Article is applicable. 7 ust. 2 and Art. 8 ust. 2, and the objectives referred to in art. 8 ust. 5-in the case referred to in that provision, when the assignment of these expenses in their entirety to economic activity is not possible.

2c. In particular, the following data may be used in particular for determining the proportion of the proportions:

1) the average annual number of persons carrying out only work related to the economic activity in the general average annual number of persons performing work in the framework of business activity and outside of this activity;

2) the average annual number of working hours devoted to work related to the business activity in the overall average annual number of working hours devoted to work related to and outside the business activity;

3) the annual turnover from business activity in the annual turnover of the taxpayer from business activity plus the received revenues from other activities, including the value of grants, subsidies and other subsidies of a similar nature, received at the financing of non-economic activities carried out by that taxable person;

4) the average annual area used for business activity in the general average annual space used for business activity and outside of this activity.

2d. In order to calculate the amount of tax charged in the case referred to in paragraph. 2a, the figures for the previous tax year are taken.

2e. The taxable person starting in a given tax year the pursuit of business activities and activities other than business activity, in order to calculate the amount of tax charged in the case referred to in paragraph. 2a, it shall accept the estimate, according to a forecast agreed with the Head of the Treasury Office in the form of a protocol.

2f. Paragraph Recipe 2e shall also apply where the taxable person considers that, in respect of his activities and his/her acquisitions, the data for the previous tax year would be unrepresentative.

2g. Proportation shall be defined as a percentage of the annual ratio. This proportion shall be rounded up to the nearest whole number. The provisions of Article 4 90 par. 5, 6, 9a and 10 shall apply mutatis mutandis.

2h. Where a taxable person, for whom the terms of reference is determined, indicate the provisions issued pursuant to paragraph 1, 22, it shall consider that it is indicated in accordance with the provisions adopted on the basis of the paragraph. 22 ways of determining the proportion will not be the most appropriate for the specificity of its activities and acquisitions made by it, it may apply a more representative way of determining proportions.

3. (repealed)

4. (repealed)

5. (repealed)

5a. (repealed)

5b. (repealed)

5c. (repealed)

6. (repealed)

7. (repealed)

7a. (repealed)

7b. In the case of acquisitions for acquisition, including the acquisition of perpetual usualled land, and the creation of immovable property, which is the property of the company of the taxable person concerned, used both for the purposes of the acquisition the taxpayer of economic activity as well as for personal purposes, referred to in art. 8 ust. 2, where the assignment of these inputs in their entirety to the taxable person's business activity is not possible, the amount of input tax shall be calculated according to the percentage of the property in which the property is used for business purposes.

8. The podatnik also has the right to reduce the amount of tax due by the amount of input tax referred to in the paragraph. 2 if the imported or acquired goods and services concern:

(1) the supply of goods or services by a taxable person outside the territory of the country, if those amounts could be deducted if those operations were carried out within the territory of the country and the taxable person has the documents which result from the relationship of the tax deducted from the these tasks;

2) (repealed)

3. the supply of goods referred to in art. 43 par. 1 point 16.

9. The podatnik also has the right to reduce the amount of tax due by the amount of input tax referred to in the paragraph. 2 if the imported or acquired goods and services relate to activities exempt from tax pursuant to Article 3 (2) (a) of Regulation (II) 43 par. 1 point 7 and points 37 to 41, which are carried out within the territory of the country, where the place of supply of those services in accordance with Article 3 (1) 28b or Article 28l is the territory of a third country or where the services are directly related to the export goods, provided that the taxable person has the documents which result from the relationship of the tax deducted on those operations.

10. The right to reduce the amount of tax due by the amount of input tax arises in the settlement for the period in which the tax obligation arose in respect of the goods and services purchased or imported by the taxpayer.

10a. (repealed)

10b. The right to reduce the amount of tax due by the amount of tax charged in the cases referred to in:

(1) (1) 2 (1) and 2 (2) (a) a-is produced no earlier than in the settlement for the period during which the taxable person received an invoice or a customs document;

(2) (2) 2 point 4 (a) c-is formed in accordance with the mouth. 10, on condition that the taxable person:

(a) he/she will receive an invoice documenting the supply of the goods, which is an intra-Community acquisition of the goods, within three months of the end of the month in which the tax obligation was incurred in respect of the goods purchased,

(b) take account of the amount of tax due in respect of intra-Community acquisitions of goods in the tax declaration in which it is obliged to settle this tax;

(3) paragraphs 2 points 4 (a), (b) and (d) shall be produced in accordance with paragraph 2. 10, provided that the taxpayer takes account of the amount of tax due on those transactions in the tax return, in which it is obliged to settle this tax.

10c. Paragraph Recipe 10 shall apply mutatis mutandis to all or part of the payment made prior to the delivery or performance of the service.

10d. The right to reduce the amount of tax due by the amount of input tax arises:

(1) in the case of the use in the import of goods of a simplified procedure consisting of entry in the register in accordance with the customs rules-for the accounting period in which the taxable person made the entry in the register; the reduction of the amount of tax due takes place under the a condition for the taxable person to pay the tax shown in the customs document constituting the supplementary declaration relating to that accounting period, subject to the provisions of Article 4 (1) of the Financial Regulation. 33a;

2) in the case of the decisions referred to in art. 33 (1) 2 and 3 and Article 3 34-in the settlement for the period during which the taxpayer received the decision; the reduction of the amount of tax due is subject to the condition that the taxpayer makes payment of the tax resulting from the decision.

10e. The right to reduce the amount of tax due by the amount of input tax in respect of purchased goods and services purchased by a small taxpayer, during the period of application of the cash register method, arises no earlier than in the settlement for the period in which the taxpayer has made the payment for those goods and services.

10f. The right to reduce the amount of tax due by the amount of tax charged in the case of the taxable person referred to in art. 16, it shall arise in the settlement of the period during which the tax obligation was incurred in respect of the intra-Community supply of goods.

10g. In the event of failure to receive the deadline referred to in paragraph. 10b point 2 (a) of the invoice documenting the supply of goods, which is a taxable person's intra-Community acquisition of goods, the taxable person shall be obliged to deduce the amount of the tax charged in the accounts for the period in which that period expired.

10h. The receipt by the taxpayer of the invoice documenting the delivery of the goods, constituting the taxable intra-Community acquisition of the goods, at a later date than the one specified in the paragraph. 10b point 2 (a) entitles the taxpayer to the appropriate increase of the input tax on the settlement period in which the taxpayer received the invoice.

11. If the taxpayer has not reduced the amount of tax due within the time limits laid down in the paragraph. 10, 10d and 10e, may reduce the amount of tax due in the tax return for one of the next two trading periods.

12. (repealed)

12a. (repealed)

13. If the taxpayer has not reduced the amount of tax due by the amount of tax charged within the time limits referred to in paragraph 1. 10, 10d, 10e and 11, it may reduce the amount of tax due by making a correction of the tax return for the period in which the right to reduce the amount of tax due is created, but not later than in 5 years, counting from the beginning of the year in which the right to reduce the amount of tax due, subject to paragraph. 13a.

13a. If the taxable person in respect of intra-Community acquisitions of goods, supplies of goods and the provision of services for which he is in accordance with art. 17 The taxable person is the purchaser of the goods or services, he has not made a reduction in the amount of tax due by the amount of tax charged within the time limits referred to in paragraph. 10 and 11, it may reduce the amount of tax due by making a correction of the tax return for the period in which the right to reduce the amount of tax due is created, but not later than in 5 years, counting from the end of the year in which the right to the reduction of the amount of tax due.

14. In the case of taxpayers who are obliged to make adjustments to the amounts of input tax referred to in Article 91 (1) 1 and 2, part of the amount of input tax deducting the amount of tax due shall be calculated on the basis of the proportion applicable to the tax year in which the right to a reduction in the amount of tax due is established irrespective of the time limit for the reduction of the amount of tax.

15. To the authority referred to in paragraph 1. 13, the Article shall apply mutatis mutandis. 81b Fiscal ordination.

16. (repealed)

17. (repealed)

18. (repealed)

(19) If, during the financial period, the taxable person has not carried out activities taxed in the territory of the country and has not acted outside the national territory, the amount of the input tax may be transferred to the settlement for the following period.

19a. Where the purchaser of the goods or services has received the corrective invoice referred to in Article 29a par. 13 and 14, it shall be obliged to reduce the amount of tax charged in the settlement for the period during which the corrective invoice was received. If the taxable person has not reduced the amount of tax due for the amount of the input tax laid down in the invoice to which the adjustment relates and the right to such a reduction is due, the reduction in the amount of input tax shall be included in the settlement for the period, in which the taxable person makes this reduction.

19b. In the case referred to in art. 29a par. 15 point 4, the purchaser of the goods or services is obliged to reduce the amount of tax charged in the settlement for the period in which he learned of the terms on which the transaction was executed.

20. (repealed)

21. (repealed)

(22) The Minister responsible for public finance may, by regulation, determine, in the case of certain taxpayers, the way in which the proportion considered to be the most relevant to the specificities pursued by those taxable persons is determined; and to be purchased and to indicate the data on which the amount of tax calculated using this method of determining the proportion is calculated, taking into account the specificities of certain taxable persons and certain taxable persons. marketing.

Art. 86a. [ Expenditure related to motor vehicles] 1. In the case of expenditure relating to motor vehicles, the amount of the input tax referred to in the Article. 86 (1) 2, constitutes 50% of the tax:

1) resulting from the invoice received by the taxpayer;

2) due to the title:

(a) the provision of services for which, in accordance with Article 4 17 para. 1 point 4 of the taxable person shall be the recipient of the taxable person,

(b) the supply of goods for which, in accordance with Article 17 para. 1 point 5 of the taxable person shall be their purchaser,

(c) intra-Community acquisition of goods

3) due, in the case referred to in art. 33a;

4) resulting from the obtained customs document, the import declaration in the case referred to in art. 33b, and of the decisions referred to in Article 33 (b). 33 (1) 2 and 3 and Article 3 34.

2. To the expenditure relating to the motor vehicles referred to in paragraph 2. 1, shall include expenditure relating to:

1) the acquisition, import or manufacture of these vehicles, and the acquisition or import of their components;

2) the use of these vehicles on the basis of the lease, lease, leasing or other similar contract, associated with the contract, other than those mentioned in point 3;

(3) the acquisition or import of motor fuels, gas oil and gas used for the propulsion of those vehicles, repair or maintenance services for those vehicles and other goods and services relating to the operation or use of such vehicles.

3. Paragraph Recipe 1 shall not apply:

1. in the case where the motor vehicles are:

(a) used exclusively for the business of the taxable person, or

(b) constructively intended for the carriage of at least 10 persons, including the driver, if the documents issued under the traffic regulations result from such use;

2) to goods mounted in motor vehicles and to the related goods of assembly, repair and maintenance services, if the purpose of these goods indicates objectively to the possibility of their use only for business activity the taxpayer.

4. Used vehicles shall be regarded as being used exclusively for the business of the taxable person, if:

(1) the manner in which the vehicles are used by the taxable person, in particular as defined in their terms of use, additionally confirmed by the taxable person for those vehicles with a record of the course of the vehicle, precludes them from being used for the purposes of not related to an economic activity or

2) the construction of these vehicles excludes their use for non-business purposes or causes them to be used for non-business purposes is irrelevant.

5. The condition of keeping the records of the vehicle does not apply in the case of motor vehicles:

1. intended solely for:

(a) resale,

(b) the sale, in the case of vehicles manufactured by the taxable person,

(c) devotion to be paid for consideration on the basis of a lease, lease, lease or other similar contract

-if the resale, sale or devotion to the use of such vehicles is the subject of the taxable person's activity;

2. in respect of which:

(a) the amount of the tax charged on the expenditure relating to the taxable person shall be calculated in accordance with paragraph 1. 1 or

(b) the taxable person shall not be entitled to a reduction in the amount of tax due on the amount of tax charged on expenditure relating to them.

6. The residence of the vehicle shall be carried out from the date of the start of the use of the motor vehicle only for the business activity of the taxable person until the date of termination of the use of the vehicle exclusively for that activity.

7. The design of the vehicle shall include:

1) the registration number of the car vehicle;

2) the day of commencation and termination of the records;

3) the state of the car vehicle's mileage at the start of the records, at the end of each settlement period and on the day of completion of the records;

4. the entry of the vehicle driver for each use of the vehicle, including:

(a) the next entry number,

(b) date and purpose of departure,

(c) a description of the route (from where),

(d) the number of kilometres travelled,

(e) the name of the person driving the vehicle

-endorsed by the taxable person at the end of each financial period as regards the authenticity of the person driving the vehicle, if it is not a taxable person;

5) the number of kilometres travelled at the end of each trading period and on the date when the records are completed.

8. Where a car vehicle is made available to a non-member of the taxable person, the alert referred to in paragraph 1 shall be made available to the person who is not the taxable person 7 point 4:

1) is made by the person who makes the vehicle available;

2. includes:

(a) the next entry number,

(b) the date and purpose of the vehicle,

(c) the status of the counter at the date of

(d) the number of kilometres travelled,

(e) the status of the counter on the day of

(f) the name of the person to whom the vehicle has been made available.

9. For the motor vehicles referred to in paragraph. The following shall be included in point 2:

1. motor vehicles, other than passenger cars, having one seat row, which shall be separated from the part intended for the carriage of cargo by wall or permanent bulkhead:

(a) classified on the basis of the provisions on road traffic to a subgenus: multipurpose van or

(b) an open part intended for the carriage of cargo;

2) motor vehicles, other than passenger cars, which have a driver's cabin with one row of seats and bodywork intended to carry cargo as a construction of separate vehicle components;

3) special vehicles, which also meet the conditions contained in the separate provisions, specified for the following purposes:

(a) electrical/welding unit,

(b) for drilling work,

c. excavator, excavator,

(d) charger,

(e) maintenance and assembly lift,

(f) car crane

-if the documents issued in accordance with the traffic regulations indicate that the vehicle in question is a special vehicle.

10. Meet the requirements for motor vehicles defined in the mouth. 9:

1. paragraphs 1 and 2 shall be determined on the basis of the additional technical examination carried out by the district vehicle inspection station, as confirmed by the certificate issued by that station, and of the registration evidence of the vehicle containing the appropriate an annotation of the fulfilment of these requirements;

2. point 3 shall be determined on the basis of the documents issued in accordance with the provisions on road traffic.

11. In the case of a motor vehicle for which the certificate referred to in paragraph is issued 10 (1), changes have been made as a result of which the vehicle does not comply with the requirements referred to in paragraph 1. 9 (1) or (2), it is considered that the vehicle is not used exclusively for business activities:

1) from the date of the amendment,

(2) if the date of amendment cannot be determined:

(a) from the trading period in which the taxable person has, for the first time, deducted the tax charged on expenditure relating to that motor vehicle, subject to point (b),

(b) from the accounting period following the trading period for which the taxable person demonstrates that the car vehicle has complied with the requirements referred to in paragraph 1 (b). 9 points 1 or 2

-unless there is a case referred to in paragraph 1. 4 point 1.

12. The travelers using only the business vehicles for which they are obliged to keep a record of the course of the vehicle shall be obliged to inform the chief of the tax office of these vehicles within 7 days of the on the date on which the first expenditure related to these vehicles is incurred.

(13) If the information referred to in paragraph 1 is not applied within the time limit. 12, it is considered that the car vehicle is only used for the business activity of the taxpayer only from the date of its submission.

14. In the event of a change in the use of a motor vehicle, the taxpayer shall be obliged to update the information referred to in paragraph. 12, at the latest before the date on which the amendment is made.

(15) The Minister responsible for public finance shall determine, by means of a regulation, the model of the information referred to in paragraph 1. 12, taking into account the need for data to identify the car vehicle, in particular the vehicle brand, the vehicle model and its registration number, as well as the date of the first expenditure relating to the vehicle in question, and Having regard to the need to update the complex information properly.

16. The Minister responsible for public finance may determine, by means of a regulation, other than those referred to in paragraph 1. 9 car vehicles referred to in paragraph 4 point 2, considered to be used exclusively for the business of the taxable person, the requirements for those motor vehicles and the documents proving the fulfilment of the requirements, taking into account the specificities of their construction and their application, and in the case of vehicles having more than one row of seats-including the requirement that the maximum permissible mass be greater than 3 tonnes.

17. The Minister responsible for public finance may determine, by means of a regulation, other than those referred to in paragraph 1. 5 cases where the condition of record keeping of the vehicle is not applied, taking into account the specificity of the taxable person's business activity and the need to counteract the abuse arising from the use of vehicles in Objectives other than those related to economic activity.

Article 87. [ Refund of tax difference] 1. Where the amount of input tax referred to in Article 86 (1) 2, is in the accounting period higher than the amount of tax due, the taxpayer shall have the right to reduce by that difference the amount of tax due for the following periods or to refund the difference to the bank account.

2. The refund of the tax difference, subject to the paragraph. 6, shall take place within 60 days of the date on which the taxable person is placed in the bank account of the taxpayer in a bank established on the territory of the country or for the account of the taxable person in the savings and credit cooperative, of which he is a member, indicated in the identification declaration referred to in the separate provisions, or the bank account indicated by the taxable person or the cooperative savings bank account, as a guarantee by that bank or by that bank credit, on the basis of a complex by the taxpayer, to the Head of the IRS, in the time limit for the submission of the tax return, the written, irrevocable authorization of the tax authority, as confirmed by the bank or the cooperative credit savings bank, to forward that reimbursement. If the validity of the return requires additional verifications, the Head of the tax office may extend that period until the verification of the taxable person's clearance under examination, tax control or proceedings has been completed. tax on the basis of the regulations of the Tax Ordination or a review procedure on the basis of the provisions on treasury control. If the activities carried out by the body indicate the validity of the refund referred to in the preceding sentence, the tax office shall pay the amount due, together with the interest in the amount corresponding to the payment fee applicable in the event of the deferral of payment. tax or its distribution into instalments.

2a. In the event of an extension of the term based on the paragraph. In the second sentence, the tax office shall, at the request of the taxable person, refund the difference of tax within the period set out in the paragraph. Article 2 (2), first sentence, if the taxable person, together with the application, lodge a security deposit with the tax office in the amount corresponding to the amount of the tax refund applied for. If the application accompanied by the security has been lodged for 13 days before the expiry of the period referred to in paragraph. 2, or, thereafter, reimbursement shall be made within 14 days from the date of submission of that security.

3. (repealed)

3a (repealed)

4. (repealed)

4a. Property protection referred to in paragraph 1. 2a, may be submitted in the form of:

1) a bank guarantee or an insurance guarantee;

2. surety of the bank;

3) a promissory notes with the bank's promissory notes;

4) the check confirmed by the national bank of the check of the check;

5) bearer securities with a specified maturity of redemption issued by the State Treasury or the National Bank of Poland, bank securities and pledged bonds with a specified maturity date, issued in their own name and on own account by an entity that is liable to be a guarantor or guarantor in accordance with the provisions of the Tax Ordinance.

4b. Insurance of property referred to in paragraph 1. 2a, concerning a tax refund of no more than the amount expressed in PLN equivalent to the equivalent of EUR 1000, may be submitted in the form of a promissory notes. The conversion of an amount expressed in euro shall be made at the average rate of the euro announced by the National Bank of Poland on the last working day of the trading period to which the tax is refunded, rounded to full zlotys.

4c. To the property security referred to in paragraph 1. 2a, the provisions of art. 33e-33g of the Tax Code shall apply mutatis mutandis.

4d. The treasury of the tax office shall refuse to accept the security if it finds that the security has been lodged:

1) shall not ensure that the amount of the refund referred to in paragraph is fully covered by the refund. 2a, or

2) it will not provide full coverage within the time limit paid for the refund-in the case of a security with the specified expiry date.

4e. Property security shall be released on the following day:

1) termination by the verification tax authority referred to in paragraph. 2-in the case of the security referred to in paragraph 1. 2a;

2) in which it has elapsed 180 days from the date of submission of the tax return, in which the amount of tax refund was shown-in the case referred to in paragraph. 5a.

4f. The release of the security shall not be effected:

1. in the case of initiation, in accordance with the provisions of the Tax Ordinance:

(a) the tax treatment of the settlement to which the security relates, until such time as that procedure is completed, or

(b) the tax control in respect of the settlement to which the security relates, until the end of the period of 3 months from the date of the completion of the checks if no tax proceedings have been initiated within that period;

2) in the case of the initiation of the control proceedings in accordance with the provisions on the treasury control in the area of the clearing of which the security relates-until the termination of this proceeding;

3) where it is found that a taxable person in a complex tax declaration has shown the amount of refund of the tax or refund of the input tax undue or higher than the amount due and has received it-until the tax arrears have been settled.

(5) On a reasoned request, taxable persons who supply goods or services outside the territory of the country and which do not have taxed sales, shall be entitled to reimbursement of the amount of input tax referred to in Article 3 (1) of the basic Regulation. 86 (1) 8 point 1, within the time limit set out in paragraph 1. First sentence. The provisions of the paragraph 2, second and third sentences, paragraph 2. 2a and paragraph 4a-4f shall apply mutatis mutandis.

(5a) Where the taxable person has not performed, during the trading period, the operations to be taxed in the territory of the country and the activities listed in Article 3 (1) of 86 (1) 8 point 1, the taxable person shall be entitled, at his reasoned request submitted together with the tax declaration, to refund the amount of input tax which is deductible from the tax due in connection with the economic activity carried out on the territory of the country or outside the territory, within 180 days from the day of filing the settlement, subject to art. 86 (1) 19. At the written request of the taxpayer, the tax office shall refund, as referred to in the first sentence, within 60 days if the taxpayer lodges in the tax office the property protection. The provisions of the paragraph 2, second and third sentences, paragraph 2. 2a and paragraph 4a-4f shall apply mutatis mutandis.

6. At the request of the taxpayer, submitted together with the tax declaration, the tax office is obliged to return the difference of tax referred to in the paragraph. 2, within 25 days of the day of filing of the settlement, where the amount of input tax shown in the tax return is due to:

1) invoices documenting the amounts of receivables which have been paid in full, taking into account art. 22 of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.),

2) customs documents, import declaration and the decisions referred to in art. 33 (1) 2 and 3 and Article 3 34, and were paid by the taxpayer,

3) the import of goods cleared in accordance with art. 33a, the intra-Community acquisition of goods, the provision of services for which the taxable person is their customer, or the supply of goods for which the taxable person is their purchaser, if the tax declaration has been shown the amount of tax due from those transactions

-the provisions of the paragraph. 2, second and third sentences, paragraph 2. 2a, 4a-4f shall apply mutatis mutandis.

7. A tax differential not returned by the tax office within the time limits referred to in paragraph. First sentence and paragraph 2. 5a, it is treated as an overpayment of the interest rate tax within the meaning of the provisions of the Tax Ordinance.

8. (repealed)

9. (repealed)

10. To refund the tax difference to the taxpayer referred to in art. 16, the provisions of the paragraph shall apply mutatis mutandis. 2, 2a, 6 and 7.

10a. Authorisation as referred to in paragraph 2, it shall contain at least:

1. date of issue;

2. the name or name of the taxpayer, the name of the bank or the cooperative credit and credit card of the granting of the credit and their addresses;

3) the tax identification numbers of the taxpayer and the bank or cooperative savings bank;

4) the account of the bank or cooperative credit-savings bank to which the return is to be transferred;

5) an indication of the tax declaration to which the authorisation relates;

6) an indication of the amount of the tax refund to be transferred as collateral for the loan;

7. signature of the taxable person.

11. (repealed)

12. (repealed)

13. The Minister responsible for public finance may determine, by means of a regulation:

1) the detailed way of accepting the safeguards referred to in paragraph. 2a,

2) other than those mentioned in the paragraph. 4a security forms and the way they are accepted

-having regard to the need to safeguard the amount of the refund.

Article 88. [ Exemption of tax reduction] 1. The reduction of the amount or refund of the difference in tax due shall not apply to the taxable persons purchased:

1) (repealed)

2) (repealed)

3) (repealed)

4) accommodation and catering services, with the exception of:

(a) (repealed)

(b) the acquisition of ready-made meals intended for passengers by taxable persons providing passenger services;

5) (repealed)

1a. The reduction or refund of the difference in tax due shall not apply to the expenditure referred to in Article 3. 29a par. 7 point 3.

2. (repealed)

3. (repealed)

3a. They shall not give rise to a reduction in tax due and a refund of the difference in tax or refund of the invoice and customs documents where:

1. the sale has been documented with invoices or reversing invoices:

(a) issued by a non-existing entity,

(b) (repealed)

2) the transaction documented by invoice is not subject to tax or is exempt from tax;

3) (repealed)

4. issued invoices, reversing invoices or customs documents:

(a) determine the activities which have not been carried out, in the part relating to those operations,

(b) indicate the amounts which are incompatible with the reality, in the part concerning those items for which the non-reality amounts have been given,

(c) confirm the operations to which the provisions of Article 4 apply. 58 and 83 of the Civil Code-in the part concerning these activities;

5) invoices, the amending invoices issued by the buyer in accordance with the separate provisions have not been accepted by the seller;

6) (repealed)

7) issued invoices in which the amount of tax has been shown in respect of taxed operations for which the amount of the tax on the invoice is not shown-in the part concerning those activities.

3b. The paragraph rule. 3a shall apply mutatis mutandis to duplicates of invoices.

4. The reduction of the amount or refund of the difference in tax due shall also not apply to taxpayers who are not registered as VAT taxpayers in accordance with the Art. 96, excluding the cases referred to in art. 86 (1) 2 point 7.

5. (repealed)

6. It shall not give rise to a reduction in the amount or refund of the tax due in respect of the input tax referred to in the Article. 86 (1) 2 point 4 (c), in the case of intra-Community taxation of the acquisition of goods referred to in Article 4 (2) (c), 25 par. 2, in the territory of the country due to the application of the number referred to in art. 97 ust. 10, where the goods at the time of completion of their dispatch or transport are situated in the territory of a Member State other than that of the country.

Art. 88a. (repealed)

Article 89. [ Tax Refund] 1. With regard to:

1) diplomatic representations, consular offices and staff members of those delegations and offices, as well as other persons aligned with them on the basis of laws, agreements or international customs, if they are not Polish citizens and no have a permanent residence on the territory of the country

2. The Armed Forces of the States Parties to the North Atlantic Treaty and the Armed Forces of the States Parties to the North Atlantic Treaty participating in the Partnership for Peace, the Multinational Kwater and the Command and their civilian staff,

3) entities not established in business, the permanent place of business from which the economic transactions, the permanent place of residence or the normal place of stay in the territory of the country have been made, non-sales in the territory of the country,

4) taxpayers and foreign entities, identified for the purpose of the special VAT settlement procedure referred to in Chapter XII of Chapters 6a and 7, not having in the territory of the country of establishment of an economic activity and a fixed location conducting business activities

-the tax refunds may be applied under the conditions laid down in the paragraph. 1a-1g and in the Regulation issued on the basis of the paragraph. 2, 3 and 5.

1a. The entities referred to in paragraph 1. 1 point 3 may apply for a refund of the tax in respect of the goods and services acquired by them in the territory of the country or in respect of goods which have been imported into the territory of the country, if those goods and services have been imported by those entities used for the exercise of the right to reduce the amount of tax due on the amount of tax charged in the territory of the State in which they account for value added tax or a tax of a similar nature other than the territory of the country.

(b) where the goods or services from which the value added tax or other tax of a similar nature apply for a tax return have been used only partly to exercise the right to a reduction in the amount a tax due on the amount of tax charged on the territory of the State in which the tax on the value added tax or the tax of a similar nature other than the territory of the country is settled, the taxable person shall be entitled to reimbursement of the tax in proportion to which the goods or the services are connected with the exercise of the right to reduce the amount of tax that is due to the amount of input tax. The taxable person applying for the refund shall be obliged to take account of the proportion calculated in accordance with the first sentence in determining the amount of tax refund applied for.

1c. Entities referred to in paragraph 1 point 3, there shall be no refund of the tax in respect of the amount of the tax:

1) invoiced in accordance with the provisions of the Act and the implementing rules issued on its basis;

2) concerning the activities referred to in art. 2 point 8 (a) b and art. 13;

3. in respect of which, in accordance with the provisions of the Act and the implementing rules issued on its basis, there are no taxable persons referred to in Article. 15, the right to reduce the amount or refund the difference in tax due.

1d. The entities referred to in paragraph 1. 1 point 3, submit a claim for a refund:

1. by means of electronic means of communication, where those entities have established an economic activity in the territory of a Member State other than that of the country;

2. in writing, in accordance with the model set out in the Regulation issued on the basis of the paragraph. 5, where those entities do not have a business establishment in the territory of a Member State other than that of the country.

1e. Where the proportion referred to in paragraph 1b, will be changed after the application for tax refund is made-taxable person:

1) takes account of the change in that proportion and makes an appropriate correction of the amounts of the tax to be reimbursed resulting from the change in that proportion in the application for the tax refund lodged in the fiscal year following the tax year for which or whose part is lodged this application has been made;

2) submits an adjustment of the tax refund application if, in the fiscal year following the tax year for which or which part of the application was made, the taxpayer does not request a refund of the tax.

1f. From the amount of tax not reimbursed by the tax office to the entities referred to in paragraph. In accordance with the provisions laid down in Article 1 (1) of Regulation (EC) No 211/EC, 5 interest shall be charged.

1g. The amount of the tax refund obtained unduly by the entities referred to in paragraph 1. 1 point 3 shall be repaid to the tax office together with the interest payable in the amount determined as for the tax arrears. In the case of non-reimbursement of the amount of the refund of the tax obtained unduly with the interest due, the entities referred to in paragraph 1. In accordance with Article 1 (1), no further repayments shall be made to the amount of the unreturned amount and interest.

1h. The subatter referred to in art. 15, applying for a refund of value added tax in respect of the goods and services purchased by it or in respect of the imported goods used for the exercise of the acts giving the right to reduce the amount of tax due to the amount of tax charged on the territory of the country, shall submit an application by means of electronic communication for such a refund via the intermediary of the tax office responsible for the taxpayer to the competent Member State.

1i. The request for reimbursement referred to in paragraph 1. 1h, shall not be transferred to the competent Member State where, during the period to which the application relates, the taxable person:

1) was not a taxpayer, referred to in art. 15;

(2) it has only carried out the supply of goods or services exempted from tax other than those to which the Article applies. 86 (1) 9;

3) was a taxable person whose sales were exempt from tax on the basis of art. 113.

1j. The head of the tax office shall issue an order to which the complaint is intended, not to transfer to the competent Member State an application for repayment referred to in paragraph 1. 1h. The taxable person shall be informed of the issue of the order also by means of electronic means of communication.

1k. Where the goods or services from which the taxable person referred to in art are concerned 15, seeking reimbursement of value added tax, have been used only partly to exercise in the territory of the country activities which give the right to reduce the amount of tax due by the amount of input tax, the taxable person applying for the tax refund be required for the determination of the amount of tax refund requested to be taken into account respectively:

1) the proportion or percentage of the percentage calculated according to art. 86 (1) 2g and 7b, art. 90, art. 90a, art. 90c and art. 91 or

2) the rules mentioned in art. 86a.

1l. Where the proportion referred to in paragraph 1k, will be amended following the application for the refund of value added tax-taxable person:

(1) take account of the change in that proportion and make an appropriate adjustment to the amounts of the tax to be refunded as a result of the change in that proportion in the application for the refund of value added tax in the fiscal year following the tax year for which, or the part of which has been lodged;

2) submits an adjustment of the application for the refund of value added tax if, in the fiscal year following the tax year for which or which part of the application was made, the taxpayer does not claim the refund of value added tax.

1m. The provisions of the paragraph. 1a-1g shall apply mutatis mutandis to the taxable persons and to the foreign entities referred to in paragraph 1. 1 point 4, except that they may also apply for a refund of the tax in respect of their acquired in the territory of the country of goods and services or in respect of goods which have been imported into the territory of the country, if those goods and services were by shall be used for the provision of telecommunications, broadcasting or electronic services in the territory of the country to non-taxable persons referred to in Article 28a.

2. The Minister responsible for public finance, in agreement with the Minister for Foreign Affairs, will determine, by way of regulation, the cases and the mode of reimbursement of the tax to diplomatic representations, consular posts and members of the personnel of these representations and offices, as well as other persons assimilated with them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have a permanent residence on the territory of the Republic of Poland, if the return such a result of international agreements or the principle of reciprocity.

3. The Minister responsible for public finance, in agreement with the Minister of National Defence, will determine, by way of regulation, the cases and the tax return procedure of the Armed Forces of the States Parties to the North Atlantic Treaty and the Armed Forces of the States Parties The North Atlantic Treaty participating in the Partnership for Peace, the multinational Kwaterom and the Command and their civilian staff.

4. The Minister responsible for public finances in the issuing of the Regulations referred to in paragraph. 2 and 3, shall take into account:

1. international agreements;

2) the need to properly document the refunding of the tax amounts;

3) the need to provide information about the goods and services from which the acquisition of the tax is returned;

4) the rules of the European Union.

5. The Minister responsible for public finance shall determine, by means of a regulation:

1) terms and conditions, terms and mode of refund of tax to taxable persons and entities referred to in paragraph 1 points 3 and 4, and the method of calculation and payment of interest on the amounts of the tax not reimbursed within the time limit,

2. the model of the application for the refund of tax by the entities referred to in paragraph 1. 1d point 2,

3. the information to be provided by the application for the refund of the tax by means of electronic communication,

4) how to describe some of the information contained in the tax refund application,

5) the manner and cases of confirmation of the application for the tax refund,

6) cases in which the taxable person applying for reimbursement should submit additional documents, and the types of these documents,

7) cases in which the taxpayers and entities referred to in paragraph Points 3 and 4 of the sale shall be entitled to a refund of the tax,

8) the tax refund mode in the cases referred to in paragraph. 1e

-having regard to the need to properly document the purchases from which the tax is reimbursed, the need to ensure correct information on the amount of tax reimbursed and the necessary information on the applicant for the refund of the tax as an entity entitled to receive this reimbursement, the need to ensure the correct calculation of interest for late payment, the need to use electronic means of communication and the European Union rules.

6. With regard to humanitarian, charitable or educational organizations whose activities are included in the activities of public benefit within the meaning of the provisions of the Act of 24 April 2003. about the activities of public benefit and voluntary service, and to certain groups of goods may be applied tax refunds under the conditions laid down in the Regulation issued on the basis of the paragraph. 7.

7. The Minister responsible for public finance may determine, by means of a regulation, the conditions for reimbursement of the tax to humanitarian, charitable or educational organisations for the export of goods and the conditions to be met by those organisations in order to receive such reimbursement, taking into account:

1) the economic situation of the State;

2) the course of implementation of the state budget;

3) the need to correctly determine the amount of tax to be paid;

4) the need to provide information on the export of goods;

5. the provisions of the European Union.

8. The Minister responsible for public finance shall determine, by means of a regulation, the information to be contained in the application referred to in paragraph 1. 1h, the description of certain information, as well as the terms and conditions for the submission of applications, taking into account:

1) the need to provide information about the taxpayer's right to reduce the amount of tax due by the amount of tax charged for the purchase of goods and services on the territory of the country;

2) the need to ensure necessary to apply for a refund of the value added tax of information about the taxpayer as an entity entitled to receive this refund;

3) the need to ensure correct information of the amount of the requested tax return;

4) the need to provide information on the goods and services related to the claimed amounts of tax refund;

5. the provisions of the European Union.

Chapter 1a

Tax settlement with respect to uncollectible claims

Art. 89a. [ Correction of the tax due for the supply of goods] 1. The taxable person may adjust the taxable amount and the tax due on the supply of goods or services in the territory of the country in the case of receivables, whose uncollectibility has been prima facie. The adjustment shall also apply to the taxable amount and the amount of the tax in respect of the part of the amount of the claim, the irrecoverability of which is prima facie evidence.

(1a) Independence of a claim shall be deemed to be a prima facie case where the claim has not been settled or disposed of in any form within 150 days from the date of expiry of the time limit for payment specified in the contract or invoice.

2. Paragraph Recipe 1 shall apply where the following conditions are met:

1. the supply of goods or the provision of services shall be made to the taxable person referred to in art. 15 para. 1, registered as an active VAT taxpayer, not being in the course of restructuring proceedings within the meaning of the Act of 15 May 2015. -Restructuring law (Dz. U. Entry 978, 1259, 1513, 1830 and 1844 and from 2016. items 615), insolvency proceedings or in the course of liquidation;

2) (repealed)

3) on the day preceding the day of submission of the tax return, in which the adjustment referred to in the paragraph is made. 1:

(a) the creditor and the debtor are taxable persons, registered as VAT taxable persons,

b) the debtor is not in the course of restructuring proceedings within the meaning of the Act of 15 May 2015. -Restructuring law, insolvency proceedings or liquidation proceedings;

4) (repealed)

5) from the date of issue of the invoice documenting the claim no more than 2 years, counting from the end of the year in which it was issued.

6) (repealed)

3. The adjustment referred to in the paragraph. 1, may occur in the settlement for the period during which the non-collection of receivables is deemed to be prima facie, provided that until the date of submission by the creditor of the tax return for that period the claim has not been settled or disposed of in any form.

4. Where, after the submission of the tax declaration in respect of which the correction referred to in paragraph is made, 1, the pledge has been settled or disposed of in any form, the creditor shall be obliged to increase the taxable amount and the amount of tax due in the accounts for the period in which the claim was settled or disposed of. In the event of a partial payment, the taxable amount and the amount of tax due shall be increased in respect of that part.

5. The creditor shall be obliged, together with the tax declaration, in which he shall make the correction referred to in the paragraph. 1, give notice of this correction to the Chief Treasury of the tax office, together with the amounts of the correction and the debtor's data.

6. (repealed)

7. (repealed)

8. The Minister responsible for public finance shall determine, by means of a regulation, the model of the notification referred to in paragraph 1. 5, taking into account the need to provide the necessary data to permit verification of the fulfilment of the obligation referred to in Article 4. 89b ust. 1, by the obligor.

Article 89b. [ Obligation of deduction of input tax] 1. In the event of failure to adjust the receivables resulting from the invoice documenting the delivery of goods or the provision of services on the territory of the country within 150 days from the date of expiry of the time limit for its payment specified in the contract or on the invoice, the debtor shall be obliged to the adjustment of the deducted amount of the tax resulting from this invoice, in the settlement for the period during which the 150th day elapsed from the date of expiry of the payment deadline specified in the contract or on the invoice.

1a. The provision of the paragraph. 1 shall not apply if the debtor has regulated the charge at the latest on the last day of the trading period in which the 150th day has elapsed from the date of expiry of the period of payment of that duty.

1b. The provision of the paragraph. 1 shall not apply also in the case where the debtor on the last day of the month, in which the 150 day elapsing from the date of expiry of the payment deadline, is in the course of restructuring proceedings within the meaning of the Act of 15 May 2015. -Restructuring law, insolvency proceedings or liquidation proceedings.

2. In the case of a partial settlement of the receivables within 150 days from the date of expiry of the time limit for its payment specified in the contract or on the invoice, the adjustment shall apply to the input tax due to the outstanding part of the receivables. The provisions of the paragraph The 1a shall apply mutatis mutandis.

3. (repealed)

4. In the case of the settlement of receivables after the correction referred to in the paragraph 1, the taxpayer shall have the right to increase the amount of the tax charged in the settlement for the period in which the charge was settled, the amount of tax referred to in paragraph. 1. In the event of a partial payment, the input tax may be increased in respect of that part.

5. (repealed)

6. Where it is found that the taxable person has breached the obligation laid down in the paragraph. 1, the chief of the tax office or the tax control authority shall set an additional tax liability of 30% of the amount of tax resulting from unregulated invoices, which has not been corrected in accordance with the paragraph. 1. In relation to natural persons who are responsible for the same act for tax offences or for a tax offence, the additional tax liability shall not be established.

Chapter 2

Partial tax deduction and accrued tax adjustment

Article 90. [ Partial Tax Countdown] 1. In relation to goods and services which are used by a taxable person to carry out activities in connection with which he has the right to reduce the amount of tax due, as well as the acts in connection with which such right is not entitled, the taxpayer shall be obliged to determine separately the amounts of input tax relating to the activities in respect of which the taxable person has the right to reduce the amount of tax due.

(2) If it is not possible to extract all or part of the amounts referred to in paragraph 2. The taxable person may reduce the amount of the tax due for that part of the amount of the input tax which may be attributed in proportion to the factors in respect of which the taxable person is entitled to a reduction in the amount of tax due, subject to the provisions of paragraph 1. 10.

3. The pro-portation referred to in paragraph 2, it shall be determined as a share of the annual turnover for the activities in respect of which the amount of tax due is entitled to be reduced in the total turnover generated by the transactions in respect of which the taxable person is entitled to a reduction in the amount of the tax payable. the amount of tax due and the activities in respect of which the taxable person is not entitled to such a right.

4. The pro-portation referred to in paragraph 3, the percentage shall be determined on the basis of the annual turnover achieved in the year preceding the tax year for which the proportion is determined. This proportion shall be rounded up to the nearest whole number.

5. The marketing referred to in paragraph 1. 3, does not include the turnover obtained from the supply of goods and services, which under the income tax regulations are included by the taxpayer for fixed assets and intangible assets of the depreciable, and of land and rights perpetual usuallability of the land, if it is included in the taxpayer's fixed assets-used by the taxpayer for the purposes of his business.

6. The marketing referred to in paragraph 1. 3, not including trade in transactions relating to:

1) auxiliary transactions in real estate and financial ancillary transactions;

2) the services listed in art. 43 par. 1 points 7, 12 and 38 to 41, to the extent that these transactions are ancillary.

7. (repealed)

8. The taxable persons who in the previous fiscal year have not achieved the turnover referred to in the paragraph. 3, or where the turnover in the previous fiscal year was less than 30 000 zł, for the calculation of the amount of input tax deductible from the amount of tax due shall take the proportion calculated estimated, according to the forecast agreed with the Head of the IRS, in the form of a protocol.

9. Paragraph Recipe 8 It shall also apply where the taxable person considers that, in respect of him, the amount of turnover referred to in that provision would be unrepresentative.

9a. When determining the proportion according to paragraph. 2-6 the amount of the tax shall not be included on the market.

10. Where the proportion determined in accordance with the mouth is determined. 2-8:

1) exceeded 98% and the amount of the non-deductible input tax resulting from the application of this proportion, on a yearly basis, was less than PLN 500-the taxpayer has the right to recognize that the proportion is 100%;

2) has not exceeded 2%-the taxpayer has the right to recognize that the proportion is 0%.

11. The Minister responsible for public finance may determine, by means of a regulation, the method of calculating the proportion other than those referred to in paragraph 1. 3 and the conditions of their application, taking into account the conditions of economic trade and the European Union's rules.

12. The Minister responsible for public finance may determine, by way of regulation, the cases in which the taxpayer has the right to recognise that the proportion determined in accordance with the paragraph. 2-8, which exceeded 98%, and the amount of the non-deductible input tax resulting from the application of this proportion, on a yearly basis, was equal to or greater than 500 zł, is 100%, and the conditions for their use, taking into account the conditions of rotation the economic and specific nature of the operations involved.

Art. 90a. [ Adjustment of the tax in the event of a change in the extent of the use of real estate for the purpose of business] 1. In the case referred to in art. 86 (1) 7b where, within 120 months of the month in which the property constituting a part of the taxable person's undertaking is put into service by him, there shall be a change in the degree of utilisation of that property for the purpose of economic activity, an adjustment shall be made of the input tax deducted at the time of its acquisition or production. The adjustment referred to in the first sentence shall be made in the declaration for the reference period in which the change took place, in an amount proportional to the remaining correction period. Where a taxable person uses this property in an economic activity also for activities exempt from tax without entitlement to deductions, the adjustment shall take into account the proportion laid down in Article 4 (1) of the Regulation. 90 par. 3-10, used when deducting.

2. In the case referred to in paragraph. 1, Article 8 ust. 2 does not apply.

Art. 90b. [ Change in the use of a motor vehicle] 1. Where, within 60 months of the month in which the purchase was acquired, the vehicle was imported or returned to use:

1) referred to in art. 86a ust. In accordance with Article 3 (1) (a), the use shall be made of its use for business purposes and for purposes other than economic activities, the taxable person shall be obliged to adjust the amount of input tax deducted at the time of the acquisition, import or manufacture of this vehicle;

2. in respect of which the amount of input tax was the amount referred to in art. 86a ust. 1, there will be a change in its use to use solely for business activities, the taxpayer is entitled to make a correction of the amount of input tax deducted when the acquisition, import or manufacture of this vehicle is made.

2. Where, during the period of the correction referred to in paragraph 1, 1, the sale of the motor vehicle shall be made, it shall be considered that the use of this vehicle has been modified to be used exclusively for business activity, until the end of the correction period.

3. Paragraph Recipe 1 point 2 shall apply mutatis mutandis also in the case referred to in Article 3. 86a ust. 13.

4. For the purposes of the correction referred to in paragraph 1. 1, the car vehicle shall be deemed to be no longer used exclusively for business purposes, or is deemed to be used exclusively for such an activity as from the month in which it was changed to use. This adjustment shall be made in the declaration for the reference period in which the change occurred, in an amount proportional to the remaining correction period.

(5) Where a taxable person uses a motor vehicle in an economic activity also for activities exempt from tax without a right to deduction, the amount of the adjustment referred to in paragraph 1 shall be applied to the taxable person. 1, should take into account the proportion given in art. 90, used when deducting.

6. In the case of motor vehicles with an initial value not exceeding 15 000 zł the correction referred to in paragraph. If the change in use occurs within a period of 12 months from the month in which the acquisition was acquired, the import or use of that car vehicle shall be made. The provisions of the paragraph 2-5 shall apply mutatis mutandis.

Art. 90c. [ Obligation to adjust the deducted tax] 1. In the case of purchased goods and services, in respect of which the amount of input tax is calculated in accordance with art. 86 (1) 2a, after the end of the tax year in which the taxable person was entitled to lower the amount of tax due on the amount of input tax referred to in Article 3 (2) of the Regulation. 86 (1) 1, the taxable person shall be obliged to adjust the tax deducted at the time of their acquisition, taking into account the data for the completed tax year. The provisions of Article 4 91 (1) 2-9 shall apply mutatis mutandis.

2. Where the adjustment of the deducted tax is made by the taxable person, for which the determination of the proportions shall indicate the provisions issued on the basis of art. 86 (1) 22, it may take into account the data for the fiscal year preceding the previous tax year, if such data were adopted in order to calculate the amount of tax charged in the case referred to in Article. 86 (1) 2a.

3. Making the corrections referred to in paragraph. 1, the taxpayer may adopt a different way of determining proportions than has been accepted for a given tax year, if he would have been more representative for the completed year.

Article 91. [ Adjustment of accrued tax] 1. After the end of the year in which the taxpayer was entitled to reduce the amount of tax due by the amount of input tax referred to in Article 86 (1) 1, it shall be obliged to adjust the amount of the tax deducted in accordance with art. 90 par. 2-10, taking into account the proportion calculated in the manner prescribed by the Article. 90 par. 2-6 or 10 or provisions issued on the basis of art. 90 par. 11 and 12, for the end of the tax year.

2. In the case of goods and services, which on the basis of income tax regulations are counted by the taxpayer to fixed assets and intangible assets to be depreciated, as well as land and perpetual usualance of land, if they have been included in fixed or intangible assets of the purchaser, excluding those whose initial value does not exceed 15 000 PLN, the adjustments referred to in paragraph 1 1, the taxpayer shall perform within 5 consecutive years, and in the case of real estate and perpetual usuallage rights-within 10 years, counting from the year in which they were put into service. The annual adjustment in the case referred to in the first sentence shall relate to one fifth and, in the case of immovable property and land use rights, one tenth of the amount of tax charged on the acquisition or production of land. In the case of fixed assets and intangible assets, the initial value of which does not exceed 15 000 PLN, the provision of the paragraph. 1 shall apply mutatis mutandis, except that corrections shall be made after the end of the year in which they are put into service.

2a. The obligation to make corrections within the 10 years referred to in paragraph. 2, it shall not apply to the annual fees charged for the land for perpetual use; in the case of those fees, the provision of the paragraph shall be taken. 1 shall apply mutatis mutandis.

3. The adjustments referred to in paragraph 1. 1 and 2, shall be made in the tax return submitted for the first trading period of the year following the tax year for which the adjustment is made, and in the case of termination of the business-in the tax return for the last period accounting.

4. Where, during the period of adjustment referred to in paragraph 1, 2, the sale of the goods or services referred to in paragraph shall be made. 2, or the goods will be taxed in accordance with art. 14, it is considered that these goods or services are still used for the purposes of the taxable transactions of this taxable person until the end of the period of adjustment.

5. In the case referred to in paragraph. 4, the adjustment should be made once in respect of the entire remaining correction period. Corrections shall be made to the tax return for the trading period in which the sale occurs and, in the case of the taxation of goods in accordance with Article 4 (1), 14-in the tax return for the tax period in which the tax obligation was incurred in relation to these goods.

6. Where the goods or services referred to in paragraph 1 4, will:

1) taxed-in order to make an adjustment, it is assumed that the continued use of this commodity or service is related to the taxed operations;

(2) exempt or not subject to taxation, in order to make an adjustment, it is understood that the continued use of the goods or services is linked exclusively to activities exempted from tax or non-taxation.

7. The provisions of the paragraph. 1-6 shall apply mutatis mutandis where the taxable person has the right to reduce the amount of tax due in respect of the entire amount of tax charged on the goods or services he uses and has made such a reduction, or has not had such a right, and the right to reduce the amount of tax due on the amount of tax charged on that goods or services has changed.

7a. In the case of goods and services, which on the basis of income tax regulations are counted by the taxpayer to fixed assets and intangible assets subject to depreciation, as well as land and land use of perpetual usualance, if they have been included in fixed or intangible assets of the purchaser, excluding those whose initial value does not exceed 15 000 PLN, the adjustments referred to in paragraph 1 7, shall be made in accordance with the rules laid down in paragraph 1 First and second sentences and lips. (3) This adjustment shall be made at any subsequent change in the right to deduction, if that change occurs during the correction period.

7b. In the case of goods and services other than those mentioned in paragraph. 7a, used by the taxable person for economic activity, the adjustment referred to in paragraph 1. 7, shall be made in accordance with the rules laid down in paragraph 1 1, para. 2 third sentence and paragraph 3, subject to paragraph. 7c.

7c. If the change in the right to a reduction in tax due is due to the destination of the goods or services referred to in paragraph 1. 7b, for the sole purpose of operations for which there is no right to a reduction in tax due, or only to the activities for which such right shall be entitled, the adjustment referred to in paragraph 1 (1). 7, shall be carried out in the tax return submitted for the reference period in which the change occurred. This adjustment shall not be made if 12 months have elapsed since the end of the trading period in which the goods or services have been put into service.

7d. In the event of a change in the right to reduce the tax due on the tax charged on goods and services other than those mentioned in the paragraph. 7a and 7b, in particular those of commercial goods or raw materials and materials, acquired with a view to using them for activities in respect of which a full right to a reduction in tax due or to acts is entitled to which the right to the reduction of the tax due is not due, and not used in accordance with that intention until the date of the change, the adjustment of the input tax shall be made in the tax return for the reference periods in which the change occurred.

8. The adjustments referred to in paragraph 1. 5-7, it shall also be carried out if the goods and services purchased in the manufacture of the goods referred to in paragraph 1 are made. 2, they have been disposed of or have been reallocated prior to the release of the goods for use.

9. In the case of a transfer transaction of a company or an organised part of the undertaking, the adjustment referred to in paragraph 1-8 is made by the buyer of the company or the buyer of an organized part of the enterprise.

10. The Minister responsible for public finance may determine, by means of a regulation, for a group of taxpayers other than those mentioned in the paragraph. 1-9, the conditions for adjustments relating to the deduction of input tax and to exempt certain groups of taxable persons from making adjustments, taking into account:

1) the specificity of performing certain activities;

2) the conditioning of the economic traffic of certain goods and services;

3) the need to ensure the correct deduction of the amount of input tax.

Article 92. [ Delegation] 1. The Minister responsible for public finance, by means of a regulation, may specify:

1) (repealed)

2) (repealed)

3) the cases where the amount of input tax may be returned to the entity making the acquisition (import) of the goods or services and the conditions and mode of making that refund.

2. The Minister responsible for public finances, by issuing the regulations referred to in paragraph. 1, takes into account:

1. the specificity of the exercise of certain activities and the conditions for the marketing of certain goods;

2) the need to properly document the activities in respect of which the tax refund is entitled;

3) the need to ensure equal treatment of entities using the same goods in their activities;

4) the rules of the European Union.

3. The Minister responsible for public finance, in agreement with the Minister for Agriculture and the Minister responsible for Rural Development, may determine, by means of a regulation, a list of goods and services or cases in which the acquisition of goods and services by taxable persons not entitled to a reduction in the amount of tax due in whole or in part or to a refund of the tax difference in whole or in part, taking into account the specificity of the business agricultural, as well as in view of the conditions for the economic turnover of certain goods.

Article 93. (repealed)

Article 94. (repealed)

Article 95. (repealed)

SECTION X

Registration. Declarations and summary information. Payment of tax

Chapter 1

Registration

Article 96. [ Licence registration] 1. The entities referred to in art. 15, shall be required before the date of implementation of the first act referred to in Article. 5 to submit a registration declaration, subject to paragraph 5, to the chief of the tax office. 3.

2. In the case of natural persons referred to in art. 15 para. 4 and 5, the registration declaration may be made only by one of the persons for which invoices will be issued when the goods and services are purchased and which will issue invoices for the sale of agricultural products.

3. Entities mentioned in art. 15 whose sales are exempt from tax on the basis of art. 113 (1) 1 and 9, or only performing acts exempted from the tax on the basis of Article 43 par. 1 or provisions issued on the basis of art. 82 ust. 3, may submit a registration request.

3a. The provision of the paragraph. 1 shall not apply to taxable persons who have established a tax representative as referred to in Article 3. 18d par. 1.

4. The treasury of the tax office registers the taxpayer as a "VAT taxpayer" and in the case of the taxpayers referred to in the mouth. 3-as a "exempt VAT taxable person", and, at the request of the taxable person, confirms that registration.

5. If the entities referred to in paragraph 1 3, they will begin to sell taxed, lose their tax exemption or give up on this exemption, they are obliged to submit the registration declaration referred to in paragraph. 1, and in the case of taxable persons registered as VAT exempt taxable persons-to update this notification, within the time limits:

1) before the date of making the first sale of the goods or services other than exempt from tax on the basis of art. 43 par. 1 points 2, 2a and 4 to 41 or provisions adopted on the basis of art. 82 ust. 3, in the event of the commencing of this sale;

2) before the day on which the taxpayer loses the right to the exemption referred to in art. 113 (1) 1 and 9, in the event of loss of that right;

(3) before the beginning of the month in which the taxable person resigns from the exemption referred to in Article 3 (3). 43 par. 1 point 3 and art. 113 (1) 1 and 9, in the event of the waiver of this exemption, subject to point 4;

4. prior to the date of implementation of the first act referred to in Art. 5, in the case of waiving of the exemption provided for in art. 113 (1) 9, from the first performed action.

The provisions of the paragraph 4 shall apply mutatis mutandis.

6. If a taxable person registered as a taxable person has ceased to perform his taxable activity, he is obliged to declare a cessation of activity to the Head of the tax office; this declaration shall constitute for the Head of the tax office. the basis for the removal of the taxable person from the register as a VAT taxpayer.

7. The application for cessation of activities as a result of the death of the taxpayer shall be carried out by his successor in law.

8. Where the cessation of the taxable activities has not been notified in accordance with paragraph 1. 6 and 7, the Chief Treasury of the Tax Office removed from the office a taxpayer from the register as a VAT taxpayer.

9. The chief of the tax office shall draw from the office of the taxpayer from the register as a VAT taxpayer without the need to notify the taxpayer if, as a result of the checks undertaken, it appears that the taxable person does not exist or despite the documented trials shall not be able to contact the taxable person or his/her representative.

10. The taxpayers registered as VAT taxpayers in which the sale was subsequently exempted from the tax on the basis of art. 113 (1) 1 or who subsequently reported that they would only perform activities exempted from the tax on the basis of art. 43, remain in the register as VAT taxpayers released.

11. (repealed)

12. If the data contained in the registration declaration is changed, the taxpayer is obliged to report the change to the Head of the Tax Office within 7 days, counting from the day on which the change occurred. This obligation does not apply to cases where only the data subject to the updating obligation under the Act of 13 October 1995 are amended. rules for the registration and identification of taxpayers and payers (Dz. U. of 2016 r. items 476). The second sentence shall not apply where the notified change results in a change in the characteristics of the tax authority.

13. At the request of the person concerned, the Head of the Tax Office shall be obliged to confirm whether the taxpayer is registered as a VAT taxable person active or released. The person concerned may be the taxable person himself and the third party having a legal interest in the application.

(14) At the request of the taxable person providing the international carriage of goods by road, consisting of occasional carriage of passengers by bus registered in the territory of a Member State other than that of the country, having its registered office an economic or permanent place of business from which it provides those services, in the territory of a Member State other than that of the country and, in the absence of such a place of business or permanent establishment, conducting business activities with a fixed location residence or normal place of stay in the territory of a Member State other than the territory of the country, the head of the tax office is obliged to issue a copy of the registration of the taxpayer as a taxable person of active VAT in the number indicated in the application.

Art. 96a. [ Provision of international road transport services] In the case of the provision of international road transport services involving the occasional carriage of passengers by bus registered in the territory of a Member State other than that of the country, by taxable persons established an economic activity or a fixed establishment from which they provide those services, in the territory of a Member State other than that of the country and, in the absence of such a place of business or permanent establishment, the place of business with a fixed location of residence or habitual residence in the territory of a Member State other than that of the country, the driver of the vehicle in the course of carrying out these services within the territory of the country shall be obliged to:

1) possession of confirmation of registration of that taxable person as a VAT taxable person or a copy of such confirmation, referred to in art. 96 (1) 14-in the case of an obligation to submit a registration declaration by the taxpayer, referred to in art. 96 (1) 1, or

2) possession of the printout of the confirmation referred to in art. 134a (1) 4-in the case of the submission by the taxable person of the declaration referred to in Article 134a (1) 1.

Article 97. [ Notice] 1. The subatters referred to in art. 15, subject to the obligation to register as taxable persons of VAT, shall be required prior to the date of the first intra-Community supply or the first intra-Community acquisition to be notified to the Head of the tax office in the application. the registration referred to in art. 96, about the intention to start these activities.

2. Paragraph Recipe 1 shall also apply to taxable persons within the meaning of the Article. 15 other than those mentioned in the paragraph. 1 and non-taxable legal persons within the meaning of Article 15. the value of the intra-Community acquisition of goods exceeded the amount referred to in Article 15. 10 para. 1 point 2, and those who intend to make use of the possibility specified in Article 10 para. 6.

3. Paragraph Recipe 1 shall also apply mutatis mutandis to the taxable persons referred to in Article 3. 15, other than those mentioned in the paragraph. 1 and 2, who:

1) acquire the services to which the art is applied. 28b if these services would constitute an import of services;

2) provide the services to which the art is applied. 100 para. 1 point 4, for taxable persons of value added tax or non-taxable legal persons identified for value added tax purposes.

3a. The provision of the paragraph. 1 shall not apply to taxable persons who have established a tax representative as referred to in Article 3. 18d par. 1.

4. The chief of the tax office shall register the person who made the notification in accordance with the mouth. 1, as an EU VAT taxpayer.

5. (repealed)

6. (repealed)

7. (repealed)

8. (repealed)

9. The treasury of the tax office confirms the registration of the entity referred to in the paragraph. 1-3, as EU VAT taxpayer.

10. The entities referred to in paragraph 1 1-3, registered as EU VAT taxpayers, which have been confirmed in accordance with the paragraph. 9, giving the number under which they are identified for the tax, at:

1) making an intra-Community acquisition of goods,

2. intra-Community supply of goods,

3) the provision of services to which art is applied. 100 para. 1 point 4, for taxable persons of value added tax or legal persons who are not such taxable persons, identified for value added tax,

4) the acquisition of the services to which the art is applied. 28b for which they are taxable persons in respect of the import of services

-they are required to use the tax identification number preceded by the PL code.

11. (repealed)

12. (repealed)

13. In the event of a cessation by an entity registered as a VAT taxpayer, the EU shall carry out the activities referred to in paragraph. 1 and 3, this entity is required in writing to report this fact to the Head of the IRS by updating the registration declaration; the notification shall be submitted within 15 days, counting from the date of the present circumstances.

14. The notification referred to in paragraph. 13, it constitutes for the Governor of the tax office the basis for the removal of the entity from the register as an EU VAT taxpayer.

15. Where the entity referred to in paragraph 1 is subject to a 1-3, will not submit for 6 consecutive months or 2 consecutive quarters of the tax declaration, the chief of the tax office shall draw from the office an entity from the register as an EU VAT taxpayer and notify it of the above.

16. The deletion of the taxable person from the register as a VAT taxpayer, referred to in art. 96 (1) 6, 8 and 9, is tantamount to deleting it from the register as an EU VAT taxpayer.

17. The treasury of the tax office or appointed by the Minister responsible for the affairs of public finances, the organization unit, at the request of the person concerned, confirms the identification of the specified entity for intra-Community transactions on the territory of a Member State other than that of the country or informs that such confirmation is not given. The person concerned may be the taxable person referred to in Article 4. 15, or a legal person who is not such a taxpayer, having a legal interest in obtaining confirmation.

18. The application referred to in paragraph 1 17, shall be made in writing, by fax or by telephone or by e-mail.

19. (repealed)

20. The Minister responsible for public finance shall designate, by means of a regulation, an organisational unit for the purpose of confirming the identification of a specific entity for intra-Community transactions in the territory of the State of a Member State other than the territory of the country and the absence of such confirmation, taking into account the need to ensure the efficiency of the proceedings.

Article 98. [ Delegation] 1. Minister responsible for public finance, by way of regulation:

1) may specify taxable persons other than those referred to in Article 4. 96 (1) 3, which do not have an obligation to submit a registration,

2) specify the model of registration declaration, model confirmation of registration of the taxpayer as a VAT taxpayer, pattern of confirmation of registration of the legal person and of the taxpayer as EU VAT taxpayer and the model of the declaration of cessation of performance of activities taxable persons referred to in Article 96 (1) 1, 4 and 6 and Article 97 ust. 9,

3) determine the necessary elements of the request and the confirmation referred to in art. 97 ust. 17, and the cases in which the designated body referred to in that provision gives written confirmation

-having regard to the need to ensure the correct identification of taxable persons and the requirements relating to the exchange of information on intra-Community acquisitions and supplies.

2. The Minister responsible for public finance, in agreement with the Minister responsible for computerisation, may determine, by means of a regulation, the manner and organisational and technical conditions of the filing in the form of an electronic declaration Registration and updating and notification of the cessation of the taxable activities referred to in Article 96 and 97, as well as their structure, taking into account the need to ensure their safety, reliability, undeniability, inviolability and time-stamping.

3. (repealed)

Chapter 2

Declarations

Article 99. [ Tax Declarations] 1. The subatters referred to in art. 15, they are obliged to submit tax declarations in the tax office for the monthly periods up to 25. on the day of the month following each subsequent month, subject to paragraph (a). 2-10, art. 130c and art. 133.

2. Mali taxpayers who have chosen the cash method shall submit the tax returns to the tax office for the quarterly periods within a period of up to 25. on the day of the month following each subsequent quarter.

3. The subatters referred to in paragraph. 1, other than cash-settling taxable persons, may also submit the tax returns referred to in paragraph 1. 2, after prior written notice to the Head of the IRS, at the latest by 25. the day of the second month of the quarter, for which the quarterly tax declaration will be submitted for the first time. The taxable person starting in the course of a tax year shall carry out the taxable transactions referred to in the first sentence by the date of the first sentence of the period of time to 25. on the day of the month following the month in which it began performing those tasks.

3a. 2 and 3 do not apply to taxpayers who, in the given quarter or in the preceding four quarters, have delivered the goods referred to in Annex No 13 to the Act, unless the total value of these supplies without the amount of tax has not exceeded, in no month from these periods, the amount of 50 000 zł, and if it exceeded that amount, did not exceed the amount corresponding to 1% of the value of their sales without the amount of tax, subject to the paragraph. 3c.

3b. For the delivery of the goods referred to in Annex No. 13 to the Act, the delivery of the goods referred to in the item shall not be considered. 10 of that Annex, if:

1) the supply is made at the stations of fuels or gas stations of liquid gas to the standard vehicle tanks;

2. this supply shall be carried out by a taxable person supplying wired gas through his own transmission or distribution networks.

3c. Where the total value of the supplies of goods, referred to in Annex No 13 to the Act, without the amount of tax exceeded the amount referred to in paragraph. 3a, the taxable persons referred to in paragraph 1. 2 and 3, they are obliged to submit tax returns for monthly periods starting with the settlement for the first month of the quarter:

1) in which this amount is exceeded-if the overrun of the quota occurred during the first or second month of the quarter; where the overrun of the quota occurred during the second month of the quarter, the declaration for the first month of the quarter shall be made within the deadline 25. day of the month following the second month of the quarter;

2) following the quarter in which that amount was exceeded, if the overrun of the quota occurred during the third month of the quarter.

4. The subatters referred to in paragraph. 3, may again submit tax returns for monthly periods, not earlier than after the expiration of 4 quarters, for which they submitted quarterly declarations, after prior written notice to the Head of the Tax Office within the deadline to the date of submission the tax return for the first monthly accounting period, but no later than the date of expiry of the time limit for the submission of that declaration.

5. The travelers who have lost the right to use the cash method shall submit the tax returns for the monthly periods starting from the settlement for the month following the quarter in which the excess of the amounts resulting in the loss of the right to account occurred The cash method is used. The provisions of the paragraph The first sentence shall apply mutatis mutandis.

6. Paragraph Recipe 5 shall apply mutatis mutandis to taxpayers who have resigned from the right to account for the cash accounting method.

7. The provision of the paragraph. 1 shall not apply to taxable persons whose sale is exempt from tax on the basis of Article 3 (1) of the Regulation. 113, and entities carrying out only activities exempted from the tax on the basis of Article 4 of the Regulation. 43 par. 1 or on the basis of the provisions adopted on the basis of art. 82 ust. 3, unless:

1. they shall be entitled to a refund of the tax or refund of the tax calculated in accordance with the provisions of 87 or provisions issued on the basis of art. 92 (1) 1 point 3;

2. they shall be required to adjust the deduction tax referred to in Article 3 (2). 90a, art. 90c or Art. 91, or

3. they shall be obliged to make the adjustment referred to in Article 3. 89a ust. 4 or Art. 89b ust. 1, or entitled to make the correction referred to in Article 89b ust. 4.

7a. In the event of a suspension of business activity on the basis of the provisions on freedom of economic activity, taxpayers shall not be obliged to submit the declarations referred to in paragraph. 1 and 2, for the reference periods to which the suspension relates.

7b. Exemption from the obligation to submit the tax returns referred to in paragraph. 7a, not applicable:

1) (repealed)

2. taxable persons who carry out intra-Community acquisitions of goods;

3) taxable persons who import services or purchase goods in respect of which they are a taxable person;

(4) the financial periods during which the suspension of economic activity did not apply to the full period of settlement;

(5) the tax periods for which the taxable person is obliged to settle the tax for the exercise of taxable transactions and for which the adjustment of the input tax is to be made.

8. The Podatnica mentioned in art. 15, other than registered as VAT taxpayers and non-taxable legal persons within the meaning of the Article 15. the value of the intra-Community acquisition of goods exceeded the amount referred to in Article 15. 10 para. 1 point 2, or who have benefited from the possibility referred to in Article 1 (1) of the Regulation. 10 para. 6, they are obliged to submit tax returns to the tax office in respect of the purchase for monthly periods of up to 25 years. on the day of the month following each subsequent month.

8a. In the case of a taxable person listed in Article 15, other than registered as an active VAT taxable person, who has established a tax representative referred to in art. 18d par. 1, the tax returns shall submit in his own name to his behalf a tax representative for the monthly periods within a period of up to 25. on the day of the month following each subsequent month.

9. Where the taxable persons referred to in Article 17 para. Points 4, 5 and 8 do not have an obligation to submit the tax declaration referred to in paragraph 1. 1-3 or 8, the tax declaration shall be made by the deadline of 25. on the day of the month following the month in which the tax obligation arose.

10. Where the taxpayers referred to in art are concerned 15, as well as non-taxable persons referred to in Article 15. 15, non-obligation to submit a tax return referred to in paragraph 1. 1-3 or in the mouth. 8, make only intra-Community acquisitions of new means of transport, the tax return on the acquired new means of transport shall be submitted within 14 days from the date of establishment of the tax obligation under that title.

11. The Podatnica referred to in art. 16, they shall submit to the tax office the tax returns within the period up to the last day of the month following the month in which the tax obligation arose.

12. The tax liability, the amount of the refund of the tax difference, the amount of the refund of the input tax or the difference in tax referred to in art. 87 (1) 1, shall be taken in the amount resulting from the tax return, unless the head of the tax office or the tax control authority determines them in a different amount.

13. (repealed)

14. The Minister responsible for public finance shall determine, by means of a regulation, the models of the tax returns referred to in paragraph 1. 1-3, 8 and 9, together with explanations as to how they are to be completed and the deadline and place for their submission, in order to enable the tax to be cleared.

14a. The Minister responsible for public finances will determine, by means of a regulation, the model of the tax declaration referred to in paragraph 1. 8a, together with explanations of the manner in which it is to be completed and the time limit and place for its submission, in order to enable the tax representative to settle in his own name and on behalf of the taxable person to whom he is representative, intra-Community supplies of goods.

14b. The Minister responsible for public finances will determine, by means of a regulation, the models of the tax returns referred to in paragraph 1. 10 and 11, together with explanations on how they are to be completed and the deadline and place for their submission, in order to allow intra-Community acquisitions of new means of transport to be purchased and intra-Community supplies.

15. (repealed)

16. (repealed)

Chapter 3

Summary Information

Article 100. [ Summary Information] 1. The subatters referred to in art. 15, registered as EU VAT taxpayers, shall be obliged to submit to the tax office summary information on:

(1) intra-Community supplies of goods within the meaning of the Article. 13 (1) 1 and 3 to which the Article applies. 42 par. 1, to taxable persons of value added tax or legal persons who are not such taxable persons, identified for the purposes of value added tax,

2. intra-Community acquisitions of goods referred to in art. 9 ust. 1 or Art. 11 (1) 1, from taxable persons to value added tax, identified for value added tax,

3) deliveries of goods in accordance with art. 136 1 or 2, to taxable persons of value added tax or legal persons who are not such taxable persons, identified for value added tax,

4. the services to which the Article applies. 28b, to taxable persons of value added tax or legal persons who are not such taxable persons, identified for the purposes of value added tax, provided on the territory of a Member State other than that of the country, other than free of value added tax or taxed at a rate of 0%, for which the person liable for payment of value added tax is the recipient of the

-hereinafter referred to as "recapitulative information".

2. Paragraph Recipe 1 point 2 of the intra-Community acquisitions of goods referred to in Article 1 9 ust. 1, it shall also apply to non-taxable legal persons within the meaning of the Article. 15, registered as EU VAT taxpayers.

3. Summary information consists of monthly periods, within a period of up to 15. on the day of the month following the month in which the tax obligation was incurred for the transactions referred to in paragraph 1 (1), 1, subject to paragraph. 4, 6 and 7.

4. Summary information may be submitted for quarterly periods within a period of up to 15. on the day of the month following the quarter in which the tax obligation was incurred for the transactions referred to in paragraph 1. 1, where they concern:

1) the transactions referred to in paragraph. 1 points 1 and 3, if the total value of these transactions, net of value added tax, does not exceed in the given quarter and in any of the four previous quarters the amount of 250 000 zł;

2. the transactions referred to in paragraph 1. 1 point 2, if the total value of these transactions, without tax, does not exceed in the given quarter 50 000 zł;

3) the transactions referred to in paragraph. 1 point 4.

5. Synthesis summarizing for the quarterly periods, where:

1) the total value of the transactions referred to in paragraph. 1 (1) and (3), without value added tax, exceeded in a given quarter the amount of 250 000 PLN or

2) the total value of the transactions referred to in paragraph. 1 point 2, without tax, exceeded in a given quarter the amount of 50 000 zł

-are required to submit recapitulative information for monthly periods, taking into account the paragraph. 6.

6. In the case referred to in paragraph. 5, summary information for the individual months that have elapsed since the beginning of a given quarter, shall be submitted within a period of up to 15. on the day of the month following the month in which the amount of 250 000 PLN or 50 000 zł, respectively, is exceeded, except that if the overrun of the quota occurred in the third month of the quarter, one summary information for that quarter is submitted.

7. Summary information submitted by means of electronic means of communication shall be made up to 25. on the day of the month following the period referred to in paragraph 1. 3-6.

8. The summary information shall contain the following data:

1) the name or surname and surname of the entity submitting the summary information and its tax identification number given in the confirmation made by the Head of the Tax Office in accordance with Art. 97 ust. 9, which applied for the transactions referred to in paragraph. 1;

2. an appropriate and valid identification number for intra-Community transactions, which is granted by a Member State competent to the taxable person of value added tax or of a legal person not such a taxable person, to purchase goods or services, including a two-letter code applicable to value added tax;

(3) an appropriate and valid identification number for intra-Community transactions, which is given by the Member State competent for the taxable person supplying the value added tax, containing the two-letter code applicable to the value added tax added-in the case referred to in paragraph 1. 1 point 2;

4) the total value of the intra-Community acquisition of goods, the total value of the intra-Community supply of goods, including also the total value of the delivery of the goods referred to in the paragraph. 1 point 3, the total value of the services provided, as referred to in paragraph 1. 1 point 4-in relation to individual counterparties.

9. In the case of the transaction referred to in art. 136, the summary information should, in addition, include the annotation that the acquisition and delivery have been made in the framework of intra-Community trialogue transactions.

10. For the purposes of the mouth. 1 point 4 of the obligation to pay the value added tax on the territory of the Member State on which, in accordance with the Article 28b, shall have the place of supply of services, shall be the customer if the taxable person referred to in art. 15, the service provider does not have the following in the territory of that Member State:

1) the establishment of business premises or a permanent business location;

(2) the establishment of an economic activity in that territory is a permanent place of business in that territory, the permanent place of business or the place of business of the other place of business the service provider, if the provider has such other place of business in that territory, does not participate in those transactions.

11. For the purposes of determining the moment of establishment of the tax obligation referred to in paragraph. 3 and 4, in the provision of the services mentioned in paragraph. 1 point 4, the provisions of Article 1 19a ust. 1-3 and 8 shall apply mutatis mutandis.

12. The tax representative referred to in art. 18d par. 1, shall submit, for monthly periods, summary information containing aggregated information on the intra-Community supplies of goods for which he has been authorised.

Article 101. [ Summary Information Adjustment] If any errors are found in the summary information submitted by the entity which submitted the recapitulative statement, it shall submit a correction of the incorrect summary information immediately.

Article 101a. [ Summary of national turnover] 1. The travelers carrying out the supply of goods or providing services for which the taxable person is the purchaser, in the cases referred to in art. 17 para. For the purposes of this Article 1 (1) (7) and (8), it shall submit to the tax office the aggregated information on the supplies of goods and services provided, hereinafter referred to as 'the national summaries'.

2. The summary information in the national turnover consists of the tax periods in which the tax obligation arose, within the time limits laid down for the submission by the taxable person of the tax returns, referred to in the art. 99 par. 1-3.

(3) The summary information on national turnover should include the following:

1. the name and the name and the tax identification number of the taxable person submitting the summary information on the national market;

2) the name and surname and tax identification number of the taxpayer acquiring the goods or services;

3) the total value of the supplies of goods and the services provided, for which the taxable person is the purchaser, in the cases referred to in art. 17 para. 1 points 7 and 8-in relation to individual purchasers.

4. In the event of a statement of errors in the data contained in the composite summary information on the national turnover, the taxpayer shall be obliged to make the correction of this information immediately.

5. In the case of a change in the value of the supplies of goods or services provided, referred to in paragraph. 3 point 3, the taxpayer is obliged to adjust the total value in the settlement of the tax period for which the tax base adjustment is made in the tax declaration. Where the adjustment relates to the period for which a summary of the national turnover is submitted, the provision of the paragraph shall be taken. 4 shall apply mutatis mutandis.

Article 102. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation, a summary of the summary information together with an explanation of the manner in which it is completed, the deadline and place of submission and the model for the correction of the recapitulative information together with the explanations of the manner in which it is to be completed, taking into account the specific nature of the performance of certain activities and the European Union

2. (repealed)

3. The Minister responsible for public finance shall determine, by means of a regulation, a model of summary information on the national market, together with an explanation of the way in which it is completed, the time limit and place of submission, and a model for the correction of this information together with the explanations of the manner in which it is to be completed, taking into account the specificities of the supply of goods and the supply of services for which the taxable person is the purchaser, in the cases referred to in Article 17 para. 1 points 7 and 8.

Chapter 4

Payment of tax

Article 103. [ Payment of tax] 1. The Podatnica and the entities mentioned in art. 108 are required, without calling the Head of the Tax Office, to calculate and pay the tax for the monthly periods within the period up to 25. on the day of the month following the month in which the tax obligation was incurred, for the account of the tax office, subject to the paragraph. 1a-4 and art. 33 and art. 33b.

1a. Taxable persons, whose obligation to submit tax returns for monthly periods, on the basis of art. 99 par. 3c (1), incurred during the second month of the quarter, shall be required to calculate and pay the tax for the first month of the quarter within a period of up to 25. day of the month following the second month of the quarter.

2. The subatters referred to in art. 99 par. 2 and 3, they are obliged, without calling the Governor of the tax office, to calculate and pay the tax for the quarterly periods by the deadline of 25. on the day of the month following the quarter in which the tax obligation was incurred, for the account of the tax office, subject to the paragraph. 2a-2g, 3 and 4 and art. 33.

2a. Podatnica, referred to in art. 99 par. 3, other than small taxpayers, shall be obliged, without calling the Head of the Tax Office, to pay the advance tax on the first and for the second month of the quarter in the amount of 1/3 of the amount of the tax liability due under the tax return coarse-grained for the previous quarter-up to 25. on the day of the month following each of the following months for which the advance payment is paid.

2b. The amount of the tax liability due shall be deemed to be zero if, as a result of the settlement for the quarter in question, such a liability does not occur or if the settlement of that obligation is due to the amount of the refund of the input tax or the difference in the tax on which Article 87 (1) 1.

2c. In the case of taxable persons whose tax liability in the previous quarter was zero within the meaning of the paragraph. 2b, there is no obligation to pay an advance on tax. The taxable person may pay an advance payment on the actual settlement for the month for which the advance payment is paid.

2d. The provisions of the paragraph. 2a-2c shall apply mutatis mutandis to taxable persons:

1) beginning during the tax year to carry out the activities referred to in art. 5 if the value of the sales envisaged by the taxable person exceeds, in proportion to the period of business, the amount specified in the Article. In the quarter in which the taxable person commenced his business, the obligation to pay the advances does not arise in the quarter in which the taxable person began to perform his business;

2) who during the tax year exceed the amounts referred to in art. In the case of taxable persons beginning during the tax year, the exercise of the activities referred to in Article 2 (2) shall be made. 5-the amounts determined in accordance with point 1, except that the advance payment shall apply from the quarter following the quarter in which the overrun occurred.

2e. Podatnica starting the settlement for the quarterly periods, who in the previous quarter accounted for the monthly periods-the advances referred to in paragraph. 2a, pay in the first quarter, for which they will settle for quarterly periods, in the amount of:

1) for the first month of this quarter-in the amount of the tax liability due for the first month of the last quarter, in which they settled for monthly periods,

2) for the second month of this quarter-in the amount of the tax liability due for the second month of the last quarter, in which they settled for monthly periods

-where the provision is made. 2c shall apply mutatis mutandis.

2f. The subatters referred to in paragraph. 2a-2e, may make advance payments in the amount of the actual settlement for the month for which the advance payment is paid, subject to a written notice by the Head of the Tax Office. The notice shall be lodged no later than the payment of the advance for the first month of the first quarter from which the advances will be fixed at the rate specified in the first sentence, but not later than the expiry of the time limit for payment of the advance.

2g. The subatter may opt out of the method of calculating the advances referred to in paragraph 1. 2f, not earlier than after the expiration of two quarters. For the resignation of this method of calculation of the advance, the advance shall be deemed to have been paid for the first month of the quarter in the amount calculated in accordance with the paragraph. 2a.

3. In the case referred to in art. 99 par. 10, taxpayers shall be obliged, without calling the Head of the Tax Office, to calculate and pay the tax within 14 days from the day of the establishment of the tax liability to the account of the tax office.

4. Paragraph Recipe 3 shall also apply in the case of intra-Community acquisitions of new means of transport or other means of transport from which the tax is accounted for in accordance with Article 3. 99 par. 1-3 or 8, if the means of transport is to be registered in the territory of the country by the purchaser, or if the means of transport is not subject to registration and is used in the territory of the country.

5. In the cases referred to in paragraph. 3 and 4, taxpayers shall be obliged to submit to the Head of the tax office in accordance with a set pattern of information on the means of transport purchased. The information shall be accompanied by a copy of the invoice confirming the acquisition of the means of transport by the taxable person.

6. (repealed)

7. The Minister responsible for public finance shall determine, by means of a regulation, the model of the information referred to in paragraph 1. 5, taking into account the need to ensure proper identification of the means of transport, including its mileage and the date of the first entry into service.

Article 104. [ Loss of the right to account for the cash accounting method] 1. Rules of Art. 21 and art. 86 (1) 10e shall also apply to the taxable person starting in the course of a tax year the exercise of the activities referred to in Article 4. 5 if the value of the sales envisaged by the taxable person does not exceed, in proportion to the period of business activity, the amounts specified in Article 2 points 25.

2. In the case of exceeding the amounts determined in accordance with the paragraph. 1 taxable person shall lose the right to account for the cash accounting method starting from the trading period following the quarter in which the overrun occurred and the following tax year.

Article 105. (repealed)

Xa CHAPTER

Buyer tax liability in specific cases

Art. 105a. [ Liability of solidarity] 1. The subatter referred to in art. 15 for which the supply of goods referred to in Annex No 13 to the Act has been carried out shall be jointly and severally liable with the entity responsible for its tax arrears in the proportion of the tax in proportion to the supply of the goods in question. the benefit of that taxable person, if:

1) the value of the goods, referred to in Annex No. 13 to the Act, purchased from one entity carrying out their delivery, without the amount of tax exceeded in a given month the amount of 50 000 zł, and

2) at the time of the delivery of the goods referred to in Annex No 13 to the Act, the taxpayer knew or had reasonable grounds to assume that the entire amount of tax attributable to his/her supply of those goods or her the part will not be paid into the account of the tax office.

2. The taxable person had reasonable grounds for believing that the entire amount of the tax on his or her delivery of the goods or part of it would not be paid into the account of the tax office, if the circumstances surrounding that delivery the goods or the conditions under which it was made, deviated from the circumstances or conditions normally marketed in those goods, in particular if the price for the goods to be supplied to the taxable person was without economic justification lower than that of the goods the market value.

3. The provision of the paragraph. 1 shall not apply:

1) for the acquisition of the goods referred to in the item. 10 of Annex No 13 to the Act, if:

(a) this acquisition is carried out at the service stations or liquid gas stations, to the standard tanks of vehicles used by the taxable persons acquiring the goods, to the propulsion of these vehicles,

(b) the supply of such goods shall be carried out by a taxable person supplying wired gas through his own transmission or distribution network, or

2) if the rise of tax arrears did not involve the participation of the entity carrying out the delivery of the goods, referred to in paragraph. 1, in an unreliable tax settlement for the purpose of the benefit of the property benefit, or

3. if, at the date of delivery of the goods, the following conditions were met:

(a) the entity carrying out the supply of goods referred to in paragraph 1. 1, it was mentioned in the list referred to in art. 105c ust. 1,

(b) the amount of the guarantee bail referred to in Article 105b ust. 1, at least one fifth of the amount of tax due in respect of the supply of goods made in a given month to the taxable person concerned or the security shall be at least as follows:

-PLN 3,000,000-in the case of delivery of the goods listed in the item. 1-9 and 12-21 of Annex No 13 to the Act,

-10 000 000 PLN-in the case of delivery of goods listed in item. 10 and 11 of Annex No. 13 to the Act.

(4) If the taxable person shows that the circumstances or conditions referred to in paragraph 1 are subject to the conditions referred to in paragraph 1, 2, had no effect on the non-payment of tax, the provision of the paragraph. 1 shall not apply.

Art. 105b. [ Guarantee rubber] 1. The entity carrying out the supply of goods, referred to in Annex No. 13 to the Act, not having tax arrears in the taxes constituting the income of the state budget may lodge in the tax office a guarantee deposit constituting the security payment of the tax together with interest on arrears in connection with the delivery of the supplies of those goods and incurred after the payment of the guarantee deposit of the tax arrears in taxes constituting the revenue of the state budget. The condition of non-possession of tax arrears shall be assessed on the basis of the date on which the guarantee deposit is lodged.

1a. The subject referred to in paragraph 1. 1, together with the deposit of the guarantee deposit, shall submit an application for the acceptance of the guarantee deposit.

2. The amount of the guarantee bail shall correspond to at least one fifth of the amount of tax due from the subject envisaged by the entity referred to in paragraph. 1, in a given month, the value of the sale of goods referred to in Annex No. 13 to the Act, with the fact that it may not be lower than:

1) 200 000 zł-in the case of delivery of goods listed in item. 1-9 and 12-21 of Annex No 13 to the Act;

2) 1 000 000 zł-in the case of delivery of goods listed in item. 10 and 11 of Annex No. 13 to the Act.

3. The subject referred to in paragraph. 1, may choose one or more of the following forms of guarantee deposit:

1) a cash deposit made to the separate account of the tax office;

2) a bank guarantee or an insurance cover; a provision of art. 33e The tax arrangements shall apply mutatis mutandis;

3) the written irrevocable authority of the tax authority, confirmed by the bank or cooperative credit savings bank, for the exclusive disposal, up to the amount of deposit of the guarantee deposit, the money collected on the account conducted in this bank or in this cour.

3a. The subject referred to in paragraph 1. 1, may change the form of a complex guarantee deposit into one or more of the forms referred to in the paragraph. 3, if the change of the form of the guarantee deposit does not result in a reduction of its height.

3b. The guarantee deposit referred to in paragraph 3. 3 point 2, should include a commitment of the guarantor to pay up to the amount of the guarantee granted, unconditionally and irrevocably, for the first written call representing the State Treasury of the competent Governor of the Tax Office, hereinafter referred to as 'beneficiary of the guarantee', submitted during the duration of the guarantor liability:

1) the secured amount of the tax referred to in the paragraph. 1, with interest on arrears arising from the entity to which the guarantee has been granted, during the period for which the guarantee was granted, hereinafter referred to as the "validity period of the guarantee", if its payment becomes due during the period of validity of the guarantee, and

2) arising from the entity referred to in point 1, after the deposit of the guarantee deposit during the period of validity of the guarantee, the tax arrears in taxes constituting the income of the state budget.

3c. The guarantee deposit referred to in paragraph 1. Article 3 (2) should provide for an extension of the duration of the guarantor liability after the expiry of the period of validity of the guarantee by the relevant time limits indicated in the paragraph 8 points 1 and 2 in the case of cases referred to in those provisions.

3d. The call referred to in the mouth. 3b, it should include a statement from the beneficiary of the guarantee that the payment of the requested amounts has become due.

3e. The guarantee deposit referred to in paragraph 1. Article 3 (3) should contain an irrevocable authorisation to represent the Treasury of the competent authority of the tax office, confirmed by the bank or cooperative credit savings bank, for the sole disposal of the period for which it is entitlement has been granted, up to the amount of the security deposit lodged, with the cash collected in the account held in that bank or in that crate, as collateral:

(1) the amount of the tax referred to in paragraph 1. 1, with interest on arrears arising during the period for which the authorisation has been granted, hereinafter referred to as the "validity period of the authorisation", if its payment becomes due during the period of validity of the authorisation, and

2) arising after the deposit of the guarantee deposit of tax arrears in taxes constituting the income of the state budget.

3f. The guarantee security referred to in paragraph 1. Article 3 (3) should provide for an extension of the authorisation period after the expiry of the period of validity of the authorisation for the relevant time limits set out in paragraph 3 8 points 1 and 2 in the case of cases referred to in those provisions.

4. The warranty deposit may be submitted indefinitely or with a fixed term of validity, calculated in months, but not less than 12 consecutive calendar months, counting from the day of the deposit of the warranty deposit.

5. At the request of the entity referred to in paragraph. 1:

1) in the case of acceptance of a guarantee deposit with a specific term of validity-the term of validity of the accepted guarantee deposit shall be extended;

2. the amount of the guarantee bail shall be increased;

3) the guarantee deposit is refundable, subject to the paragraph. 8 and 9, either wholly or in excess of the amount of:

a) 200 000 PLN-in the case of delivery of goods listed in item. 1-9 and 12-21 of Annex No 13 to the Act,

b) 1 000 000 PLN-in the case of delivery of the goods listed in the item. 10 and 11 of Annex No. 13 to the Act.

6. The warranty deposit shall be returned, in whole or in part, respectively:

1) not later than 10 days after the end of the month in which the term of validity of the entire guarantee deposit or of its part expires-in the case of the guarantee deposit referred to in paragraph. 3 (1), submitted as a guarantee deposit with a specified expiry date, if no application has been made before that date for the extension or the request for reimbursement in part or in whole of that guarantee bail;

2) not later than 40 days after the end of the month in which the application for its return in whole or in part has been submitted, in the case referred to in paragraph. 5 point 3, except that the application lodged on the last working day of the month shall be treated as submitted in the following month.

6a. In the event of refusal of the guarantee deposit, the guarantee deposit shall be refundable not later than within 10 days from the date of refusal of the guarantee deposit, subject to the paragraph. 8 and 9.

7. Repayment of the guarantee deposit of the complex:

1. in the form referred to in paragraph. Article 3 (1) shall apply to the account of the entity referred to in paragraph 3. 1, in a bank established in the territory of the country or for the account of that entity in a cooperative savings-credit cence, of which it is a member, indicated in the application for the acceptance of a guarantee deposit, or for another account in such a bank or in such an entity, as indicated by the entity following the submission of the request;

2. in the forms referred to in paragraph. Paragraphs 2 and 3 shall be followed by the return of the document certifying the provision of the guarantee or authorisation.

8. The reimbursement of the guarantee bail shall not be made in the case of:

1. initiation, in accordance with the provisions of the Tax Ordinance:

(a) the tax treatment of the settlement to which the guarantee is granted, until such time as the proceedings have been completed, or

(b) the tax control in respect of the settlement of which the guarantee is subject-until the end of the period of 3 months from the date of the completion of the check if no tax proceedings have been initiated within that period;

2) the initiation of the control proceedings in accordance with the provisions on the treasury control in the scope of the settlement of which the guarantee deposit relates-until the termination of this proceeding;

3) submit a request for a refund of the deposit in case of removal of the entity from the list on the basis of art. 105c ust. 5 or para. 9 points 2 to 4, if it has been submitted after a period of 5 years from the end of the year in which the bail-holder has been removed from the list.

9. In the case of an uprising after the deposit of a guarantee deposit with the entity referred to in the paragraph. 1, tax arrears in taxes constituting the income of the State budget, the guarantee security shall be used to cover that arrears, excluding arrears which have been deferred or distributed in accordance with the provisions of Article 4 (1). 67a § 1 point 2 of the Tax Ordinance. The provisions of the Tax Code relating to the advance payment of overpayments shall apply mutatis mutandis, with the result that the payment of the guarantee deposit towards the tax arrears shall take place on the date of the date of the tax arrears.

9a. From the amount of the accepted guarantee bail in the form referred to in paragraph. Article 3 (1), interest shall be paid. The provisions of the paragraph 9 shall apply mutatis mutandis.

9b. Interest shall be charged as from the date of acceptance of the guarantee deposit until the day of its repayment or advance payment of the tax due referred to in paragraph 1. 9.

9c. The rate of interest is equal to 30% of the deposit rate to be determined in accordance with the regulations of the National Bank of Poland.

9d. Hundreds are refundable along with the amount of the guarantee deposit on the basis of the guarantee deposit.

10. On acceptance, extension of the term of validity, increase of the amount, change of form and the repayment of the guarantee deposit, including interest, seems to be the order for which the complaint is served.

11. The attitude referred to in paragraph 1 10, it shall be issued without delay, but not later than 7 days from the date of:

1) to submit an application for the acceptance, extension of the term of validity, increase in the amount or change of the form of the guarantee deposit;

2) make a refund of the guarantee deposit, including interest.

12. The Minister responsible for public finance will determine, by means of the regulation, the model of the application on the guarantee deposit made in the event of acceptance, extension of the term of validity, increase in the amount, change of form and return of the deposit the guarantee, taking into account the need to ensure the proper security of the payment of the tax in respect of the supply of the goods referred to in paragraph 1. 1, and arising after the deposit of the guarantee deposit of tax arrears in taxes constituting the income of the state budget.

(13) The Minister responsible for public finance shall determine, by means of a regulation, detailed rules for the calculation of interest on the amount of the guaranteed security deposit referred to in paragraph 1. Article 3 (1), taking into account the need to ensure the correct calculation of these percentages and taking into account the period of deposit storage, as well as the rules for the calculation and the amount of the deposit rate referred to in paragraph 3 (1), 9c.

Art. 105c. [ List of entities supplying goods] 1. The Minister responsible for public finance shall carry out in electronic form the list of entities carrying out the supplies of goods referred to in Annex No. 13 to the Act, which have deposited a guarantee deposit.

2. The list is provided in the Public Information Bulletin of the Minister responsible for public finance.

3. The chief of the tax office shall without delay, however, not later than the following working day after the day of issuance of the order of acceptance of the guarantee bail, shall enter in the list the following details of the entity which has lodged the guarantee deposit:

1. names and surnames or names;

2) the number by which it is identified for the tax;

3) the amount of the compound guarantee deposit.

4. The Head of the Tax Office shall introduce in the list of changes in the scope of the data referred to in paragraph. 3, in the case of:

1) an increase in the amount of the guarantee deposit-no later than the next working day after the day of issuance of the order on the increase of that deposit;

2) reimbursement of the part of the guarantee deposit-the last working day of the month in which the application for its return was made;

3) the expiry of the period of validity of the part of the guarantee deposit-the last working day of the month preceding the month in which that term expires;

4) other changes than those mentioned in points 1-3-no later than the next business day after the day on which the chief of the tax office was notified of these changes.

5. Where it is established that the entity referred to in Article is submitted by the entity referred to in Article 5 (5) 105b ust. 1, warranty deposit:

1) is at least 20% lower than one fifth of the amount of tax due on the value of the sale of goods, referred to in Annex No. 13 to the Act, made by it in a given month, or

2) is lower than:

a) 200 000 PLN-in the case of delivery of goods listed in item. 1-9 and 12-21 of Annex No 13 to the Act,

b) 1 000 000 PLN-in the case of delivery of the goods listed in the item. 10 and 11 of Annex No 13 to the Act

-the head office of the tax office shall remove that entity from the list.

6. The provision of the paragraph. 5 (1) shall not apply if the amount of the guarantee bail is at least:

1) 3 000 000 zł-in the case of delivery of goods listed in item. 1-9 and 12-21 of Annex No 13 to the Act;

2) 10 000 000 zł-in the case of delivery of goods listed in item. 10 and 11 of Annex No. 13 to the Act.

7. In the case referred to in paragraph. 5, there seems to be an order for which the complaint is served.

8. In the case of addition of a guarantee deposit to the amount meeting the requirements laid down in the art. 105b ust. 2. 3 shall apply mutatis mutandis.

9. The Chief Treasury of the Office shall remove from the list the entity referred to in Art. 105b ust. 1, without having to notify it:

1) in the case of a refund of the total guarantee deposit-the last working day of the month in which the application for its return has been submitted;

2) in the event of the expiry of the period of validity of the entire guarantee deposit or of its part, if the result of the guarantee deposit is lower than:

a) 200 000 PLN-in the case of delivery of goods listed in item. 1-9 and 12-21 of Annex No 13 to the Act,

b) 1 000 000 PLN-in the case of delivery of the goods listed in the item. 10 and 11 of Annex No 13 to the Act

-the last working day of the month preceding the month in which that period expires;

3) from the date of deletion of it from the register as a VAT taxpayer;

4. if, as a result of the checks undertaken, it is found that the operator does not exist, or despite the documented trials undertaken, it is not possible to contact him or his representative.

10. In the case of entities removed from the list on the basis of the paragraph. 5 or para. 9 points 2 to 4 of the repayment of the guarantee deposit shall be made within the period and on the basis of the rules laid down in the Article. 105b ust. 6-10 and paragraph 11 point 2.

Art. 105d. [ The property of the tax office in the event of a change in the chief of the tax office responsible for the tax settlements] 1. In the event of a change in the chief of the tax office responsible for the tax settlements of the tax office competent in the cases referred to in art. 105b and art. 105c, is the chief of the tax office competent on the tax settlement.

2. The head of the tax office competent prior to the change of property shall immediately transfer the guarantee deposit with the interest, if any, by the entity referred to in Article 2 to the competent Governor of the IRS. 105b ust. 1.

CHAPTER XI

Documentation

Chapter 1

Invoices

Article 106. (repealed)

Article 106a. [ Application of chapter provisions] The provisions of this Chapter shall apply to:

1) sales, except in the cases referred to in art. 17 para. 1 points 4 and 5 and paragraph 5. 1a, in which the service provider or the supplying goods does not account for the tax due and the invoice documenting these transactions shall not be issued by the customer or the purchaser of the goods in the name and on behalf of the service provider or the delivery of the goods;

(2) the supply of goods and services by a taxable person having established his business in the territory of the country or a fixed establishment from which those activities are carried out and, in the absence of such activities, the territory of the country of establishment of an economic activity and a fixed establishment, having a permanent place of residence in the territory of the country, or the normal place of residence from which those activities are carried out, where the place of supply shall be:

(a) a Member State other than the territory of the country and the person liable for payment of value added tax shall be the purchaser of the goods or the customer and the invoice shall not be issued by that purchaser or by the customer on behalf of and to the taxpayer,

(b) third countries.

Article 106b. [ Obligation to issue an invoice] 1. The traveller is obliged to issue a documentary invoice:

1) the sale, as well as the supply of goods and the provision of the services referred to in art. 106a point 2, carried out by him in favour of another taxable person, value added tax or tax of a similar nature or for a non-taxable legal person;

2) shipping sales from the territory of the country and mail order sales on the territory of the country to an entity other than that indicated in point 1;

3. intra-Community delivery of goods to an entity other than that indicated in point 1;

4. receipt by him of all or part of the payment before carrying out the acts referred to in points 1 and 2, except where the payment relates to the intra-Community supply of goods or activities for which the tax obligation arises according to art. 19a ust. 5 point 4.

2. The subject shall not be obliged to issue an invoice in respect of sales exempt from tax on the basis of art. 43 par. 1, art. 113 (1) 1 and 9 or provisions issued on the basis of art. 82 ust. 3.

3. At the request of the purchaser of the goods or services the taxable person shall be obliged to issue a documentary invoice:

1. the activities referred to in paragraph 1. 1 point 1, except in the case of the activities referred to in Article 1. 19a ust. Article 5 (4), and the receipt of all or part of the payment prior to the performance of those operations, except where the payment relates to the intra-Community supply of goods, where the obligation to issue an invoice is not the result of the paragraph. 1,

(2) the sale of the exemption referred to in paragraph 2. 2, subject to Article 117 points 1 and art. 118

-if the request for payment has been made within a period of 3 months from the end of the month in which the goods were delivered or the service was carried out or all or part of the payment was received.

Article 106c. [ Invoices documenting the delivery of goods] Invoices documenting the delivery of the goods referred to in art. 18 in respect of which the debtor has a tax obligation on behalf of and in favour of the debtor:

1. enforcement authorities as defined in the Act of 17 June 1966. of enforcement proceedings in the administration;

2) a court bailiers carrying out enforcement activities within the meaning of the provisions of the Code of Civil Procedure.

Article 106d. [ Invoices issued in the name and on behalf of the taxpayer] 1. The subject referred to in art. 106b ust. In accordance with Article 1 (1), the buying-in of goods or services from a taxable person may issue an invoice in the name and on behalf of that taxable person:

1) documenting the sale by the taxable person to the benefit of this entity,

2) referred to in art. 106b ust. 1 point 4,

3) documenting the supply of goods or the provision of services, referred to in art. 106a para. 2 lit. b

-where that entity and the taxable person have previously entered into an agreement on the issue of invoices in the name and on behalf of that taxable person, in which the procedure for the approval of the individual invoices by the taxable person carrying out those acts has been determined.

2. The invoice may issue in the name and on behalf of the taxpayer also the authorized by him third party, in particular his tax representative referred to in art. 18a.

Article 106e. [ Invoice] 1. The invoice should contain:

1. date of issue;

2) a further number given in one or more series which uniquely identifies the invoice;

3) the names and names of the taxpayer and the purchaser of the goods or services and their addresses;

(4) the number by which the taxable person is identified for tax purposes, subject to point 24 (a);

5) the number by which the buyer of the goods or services is identified for the purposes of tax or value added tax, under which he received the goods or services, subject to point 24 (b);

6) the date of the completion or completion of the delivery of the goods or the execution of the service or the date of receipt of payment referred to in art. 106b ust. 1 point 4, if such date is specified and differs from the date of issue of the invoice;

7) the name (type) of the goods or services;

8) the measure and quantity (number) of the goods delivered or the range of services rendered;

(9) the unit price of the goods or services without the amount of the tax (net unit price);

10) the amount of any vacancies or reductions in prices, including in the form of a rebate on the early payment, provided that they are not included in the net unit price;

11) the value of the delivered goods or services rendered, covered by the transaction, without the amount of tax (the value of net sales);

(12) the rate of tax;

(13) the sum of the net sales values, broken down by sales included in individual tax rates and sales exempt from tax;

14) the amount of the tax on the sum of the net sales values, broken down by the amounts relating to individual tax rates;

(15) total amount receivable;

16) in the case of the supply of goods or the provision of services, in respect of which the tax obligation arises in accordance with art. 19a ust. 5 pt. 1 or art. 21 (1) 1-the words "cash method";

17) in the case of the invoices referred to in art. 106d ust. 1-the word 'self-acting';

18) in the case of the supply of goods or the performance of the service for which the obligation to settle the tax, value added tax or tax of a similar nature is the purchaser of the goods or services-the words "reverse charge";

19) in the case of the supply of goods or the provision of services exempted from the tax on the basis of art. 43 par. 1, art. 113 (1) 1 and 9 or provisions issued on the basis of art. 82 ust. 3-indication:

(a) a provision of a law or an act rendered on the basis of a law on the basis of which the taxable person applies a tax exemption

(b) the provision of Directive 2006 /112/EC, which exempts such supply of goods or services from such supply, or

(c) a different legal basis indicating that the supply of goods or services is exempt;

20) in the case referred to in art. 106c-the name and address of the enforcement authority or the name and surname of the forensic chamber and its address, and in the place specified for the taxpayer-the name or name of the debtor and its address;

21) in the case of invoices issued in the name and on behalf of the taxpayer by his tax representative-the name or surname of the tax representative, his address and the number by which he is identified for the tax;

22. where new means of transport are the subject of intra-Community supply, the date of entry into service of the new means of transport and:

(a) the mileage of the vehicle, in the case of land vehicles referred to in Article 2 point 10 (a),

(b) the number of working hours of use of the new means of transport, in the case of vessels referred to in Article 2 point 10 (b) and of the aircraft referred to in Article 2 2 point 10 (c)

23) in the case of invoices issued by the other in the order of the taxpayer referred to in art. 135 par. 1 point 4 (a) b and c, in intra-Community tripartite transactions (simplified procedure)-the data referred to in Article 136;

24) in the cases referred to in art. 97 ust. 10 points 2 and 3:

(a) the number by which the taxable person is identified for the purposes of the tax, preceded by the code of the PL,

(b) the number by which the purchaser of the goods or services is identified for value added tax in the Member State concerned, containing a two-letter code to be used for the value added tax appropriate for that State of the Member

2. In the case of the provision of tourism services, for which the tax base constitutes in accordance with art. 119 (1) 1 amount of margin, invoice-in terms of the data referred to in paragraph 1 (1) to (17) should contain only the data referred to in paragraph 1. 1 points 1 to 8 and 15 to 17, as well as the words "margin scheme for travel agencies".

3. In the case of the supply of second-hand goods, works of art, collectors ' items and antiques, for which the taxable base constitutes in accordance with art. 120 (1) 4 and 5 of the margin, the invoice-in terms of the data referred to in the paragraph. 1 (1) to (17) should contain only the data referred to in paragraph 1. 1 points 1 to 8 and 15 to 17, as well as the words "margin scheme-used goods", "margin scheme-works of art" or "margin scheme-collectors ' items and antiques".

4. The invoice does not contain:

1) in the case of the supply of goods or the performance of the service, for which the obligation to settle the tax, in accordance with art. 17 para. 1 points 7 and 8, shall be the purchaser of the goods or the customer-the data referred to in paragraph 1. 1 points 12-14;

2) in the case referred to in art. 16-the data referred to in paragraph 1. 1 point 4;

3) in the case referred to in art. 106b ust. 3 pt. 2-the data referred to in paragraph 2. 1 point 12-14.

5. The invoice may not contain:

1) in the case referred to in art. 106a para. 2 lit. a-the data referred to in paragraph 1 points 10 and 12-14;

2) in the case referred to in art. 106a para. 2 lit. b-the data referred to in paragraph 1. 1 points 5 and 12 to 14;

3) where the amount of the total amount receivable does not exceed the amount of PLN 450 or the amount of EUR 100, if that amount is determined in the euro-the data referred to in the paragraph. 1 point 3 concerning the purchaser and the data referred to in paragraph 1. 1 points 8, 9 and 11 to 14, provided that it contains the data to determine the tax amount for each individual tax rate.

6. The provision of the paragraph. 5 point 3 shall not apply in the case of mail order sales from the territory of the country and the sale of mail in the territory of the country, the sale for which it is not on the invoice given the number referred to in paragraph. 1 point 5, intra-Community supply of goods and in the case referred to in Article 106a para. 2 lit. a.

(7) The amount of the tax in respect of the goods supplied or the services covered by the tax rate in question may be calculated according to the following formula:

infoRgrafika

where:

KP -means the amount of the tax,

WB -shall mean the value of the goods delivered or services covered by the tax rate, taking into account the amount of the tax (gross sales value),

SP -means the tax rate.

8. Where a taxpayer calculates the amount of tax in accordance with the paragraph. 7, instead of the net unit price, the taxable person may invoice the price together with the amount of the tax (gross unit price) on the invoice, and instead of the net sales value, the gross sales value.

9. In the case referred to in paragraph. 8, the sum of the net sales values is the difference between the gross sales value and the amount of tax, broken down by individual tax rate.

10. The traveller may specify in the invoice also the amount of tax concerning the value of the individual goods delivered and the services performed shown in this invoice; in this case the total amount of the tax may be determined as a result of the unit summary amounts of tax.

11. The amount of tax shall be shown in zloty. The amounts of tax expressed in foreign currency shall be shown in zloty by applying the conversion rules to the gold accepted for the conversion of the amounts used for the determination of the taxable amount. The amounts shown in the invoice shall be rounded to the nearest grosz, with the ends of less than 0,5 pener being measured and the tip of 0,5 pener shall be rounded to 1 grosz.

Article 106f. [ The invoice referred to in art. 106b ust. 1 point 4] 1. The invoice referred to in art. 106b ust. The following shall be included in point 4:

1) the data referred to in art. 106e ust. 1 points 1 to 6;

2) the amount of payment received;

3. the amount of tax calculated according to the formula:

infoRgrafika

where:

KP -means the amount of the tax,

ZB -shall mean the amount of all or part of the payment received,

SP -shall mean the rate of tax;

4) data on the contract or contract, and in particular: name (type) of goods or services, net unit price, quantity of goods ordered, value of ordered goods or services without amount of tax, tax rate, amount of tax and value of the contract or an agreement with the amount of the tax.

2. Rules of Art. 106e ust. 1 points 16 to 21 and 24 and paragraph 24. Paragraphs 2 to 6, 10 and 11 shall apply mutatis mutandis.

3. If the invoice referred to in paragraph 1, does not cover the whole payment, in the invoice issued after the release of the goods or the performance of the service the sum of the value of the goods or services shall be reduced by the value of the received parts of payment, and the amount of the tax shall be reduced by the sum of the amounts of the tax shown in invoices documenting receipt of the part of the payment. The invoice referred to in the first sentence should also contain the number of invoices issued prior to the release of the goods or the performance of the service.

(4) Where more than one invoice is issued for the receipt of the part of the payment and these invoices include the total payment, the last of those invoices shall also include the number of the previous invoices.

Article 106g. [ Invoicing] 1. The invoice shall be issued at least in two copies, one of which receives the buyer and the other shall retain in its documentation the taxable person making the sale.

2. In the case referred to in art. 106c, the invoice is issued in triplicate, one of which is issued to the buyer, the other-the entity issuing it leaves in its documentation and the third one-shall transfer the invoice to the debtor.

3. In the case of invoices sent in electronic form:

1) a taxable person making a sale or authorized by him to issue invoices a third party transmits them or makes available to the buyer,

2) the purchaser referred to in art. 106d ust. 1, send it or make it available to the taxable person who authorised it to issue invoices, taking into account the rules resulting from the procedure for the approval of invoices by the taxable person making the sale,

3) the purchaser referred to in art. 106k ust. 1, send them or make the invoice exhibitors available,

4) the entity referred to in art. 106c, send it or make it available to the buyer and debtor

-keeping them at the same time in their documentation.

4. In the case of intra-Community supply of new means of transport to the buyer referred to in art. 13 (1) 2 point 4, the taxable person shall, within 14 days from the date of delivery, send a copy of the invoice issued or the data contained therein to the designated unit referred to in Article 97 ust. 17.

Article 106h. [ The sale invoice registered with the Registrar] 1. Where the invoice relates to a sale registered with the register of the register, a receipt shall be accompanied by a receipt documenting the sale to the taxable person.

2. Paragraph Recipe 1 shall not apply to the sale of a recorded invoice by means of a cash register, in cases where the value of the sale and the amount of the tax are recorded in the fiscal report of the daily cash register.

3. Where an invoice in electronic form concerns a sale registered with the use of a cash register, the taxable person shall leave in the receipt documentation for that sale with the data identifying the invoice.

4. The provision of the paragraph. 1 shall not apply where the receipt has been deemed to be an invoice issued in accordance with Article 4 (1). 106e ust. 5 point 3.

Article 106i. [ Deadline for issuing an invoice] 1. The invoice shall be issued no later than 15. on the day of the month following the month in which the goods were delivered or the service was carried out, subject to paragraph 1. 2-8.

2. If, prior to the delivery of the goods or the performance of the service, all or part of the payment referred to in Article shall be received. 106b ust. 1 point 4, the invoice shall be issued no later than 15. on the day of the month following the month in which all or part of the payment from the buyer was received.

3. The invoice shall be issued no later than:

1) 30. on the day from the date of implementation of the services-in the case referred to in Article 19a ust. 5 point 3 (a);

(2) 60. on the day from the date of issue of the goods, in the case referred to in Article 19a ust. 5 point 3 (b), subject to paragraph 3 (b). 4;

(3) 90. on the day from the date of implementation of the action, in the case referred to in Article 19a ust. 5 point 3 (c)

4) with the expiry of the period of payment-in the case referred to in art. 19a ust. 5 point 4.

4. In the case of the supply of goods referred to in art. 19a ust. 5 point 3 (b), when the contract provides for the settlement of the returns of the publishing houses, the invoice shall be issued no later than the 120th day from the first day of the release of the goods.

5. In the case referred to in art. 29a par. 12, the invoice shall be issued no later than:

1) 7. on the day from the contract date specified in the contract;

(2) 60. on the day from the day of issue of the packaging, if the contract does not specify the date of return

6. In the cases referred to in art. 106b ust. 3, the invoice shall be issued:

1) in accordance with the paragraph. 1 and 2-if the request for invoice has been submitted by the end of the month in which the goods were delivered or the service was carried out or all or part of the payment was received;

2) not later than 15. on the day from the date of notification of the request, if the request for invoice has been notified after the month referred to in point 1.

7. Invoices shall not be issued earlier than 30. the day before:

1) making the delivery of the goods or performing the service;

2) the receipt, before the delivery of the goods or the performance of the service, of all or part of the payment.

8. Paragraph Recipe Point 1 shall not apply to the issue of invoices in respect of the supply and provision of services referred to in Article 4 (1). 19a ust. 3, 4 and para. 5 (4) if the invoice contains the information to which the accounting period relates.

Article 106j. [ Amending invoice] 1. Where, after the invoice is issued:

(1) a reduction in the price in the form of a rebate referred to in Article 4 has been granted. 29a par. 7 point 1,

2. the price reductions and reductions referred to in Article 4 (2) have been granted. 29a par. 10 point 1,

(3) the taxable person has been returned to the goods and packages,

4) the buyer has been returned to the buyer all or part of the payment referred to in Article. 106b ust. 1 point 4,

5) increased price or found a mistake in the price, rate, amount of tax or any other invoice item

-the taxable person shall issue a corrective invoice.

2. The corrective factor shall include:

1. the words "CORRECTION INVOICE" or the word "CORRECTION";

2. the sequence number and the date of issue;

3. the data contained in the invoice to which the corrective invoice relates:

(a) as defined in Article 106e ust. 1 points 1 to 6,

(b) the name (type) of the goods or services covered by the adjustment;

4) the reason for the correction;

(5) if the adjustment affects the change in the taxable amount or the amount of tax due, the amount of the adjustment of the taxable amount or the amount of the adjustment of the tax due by reference to the individual tax and sales rates, respectively released;

(6) in cases other than those indicated in point 5, the correct content of the items being corrected.

(3) Where the taxable person grants a discount or a reduction in the price in respect of all supplies of goods or services effected or provided to one consignee during the period in question, the corrective invoice referred to in paragraph 1 shall be made available to the taxable person. 2:

1) it should contain in addition an indication of the period to which the discount or reduction relates;

2) may not contain the data referred to in art. 106e ust. 1 (5) and (6) and the name (s) of the goods or services covered by the adjustment.

Article 106k. [ Reversing note] 1. The buyer of a commodity or service that has received an invoice containing the mistakes, except for mistakes in the data specified in art. 106e ust. 1 point 8 to 15, may issue an invoice called a correction note.

2. The invoice referred to in paragraph. 1, requires acceptance of the invoice issuer.

3. The invoice referred to in paragraph. 1, it shall contain:

1. the words "CORRECTING NOTA";

2. the sequence number and the date of its issue;

3) the names of the taxpayer and the purchaser of the goods or services and their addresses and the number by which the taxpayer is identified for the tax, and also the number by which the buyer of the goods or services is identified for the purposes of value added tax or tax;

4. the data contained in the invoice to which the invoice referred to in paragraph relates to the invoice. 1, as specified in Article 106e ust. 1 points 1 to 6;

5) an indication of the content of the information being corrected and of the correct content.

4. The provisions of the paragraph. 1-3 do not violate the provisions concerning the issue of corrective invoices.

Article 106l. [ Invoicing reissued] 1. If the invoice is destroyed or dismissing:

1. the taxable person or the person authorised by him to issue invoices a third party shall re-invoice:

(a) at the request of the purchaser, according to the data contained in the invoice held by the taxable person,

(b) according to the data contained in the invoice held by the purchaser;

2) the purchaser referred to in art. 106d ust. 1 or Art. 106k ust. 1, re-invoice:

(a) at the request of the taxable person, as stated in the invoice in the possession of the purchaser,

(b) according to the data contained in the invoice in the possession of the taxable person;

3) the entity referred to in art. 106c, re-issuing the invoice:

(a) at the request of the purchaser or of the debtor, as specified in the invoice in the possession of that entity,

(b) according to the data contained in the invoice held by the purchaser or the debtor.

2. The invoice shall be re-issued with the word 'DUPLIKAT' and the date of issue of the invoice.

3. To invoices issued again with the provision of art. 106g ust. 4 does not apply.

Article 106m. [ Authenticity of origin, content integrity and legibility of invoice] 1. The podatnik determines the way of ensuring the authenticity of the origin, the content integrity and the legibility of the invoice

2. The authenticity of the invoice shall mean certainty as to the identity of the delivery of the goods or of the service provider or issuer of the invoice.

3. The integrity of the content of the invoice is understood to mean that the invoice has not been modified in the invoice, which should include the invoice.

4. The authenticity of the origin, the integrity of the content and the legibility of the invoice can be ensured by any business control, which set up a reliable audit trail between the invoice and the delivery of goods or the provision of services.

5. Apart from the use of business controls, as defined in the paragraph. 4, the authenticity of the origin and the integrity of the content of the electronic invoice shall be preserved, in particular, in case of use:

1) a secure electronic signature within the meaning of art. 3 point 2 of the Act of 18 September 2001. o electronic signature (Dz. U. of 2013 r. items 262, z 2014 r. items 1662 and of 2015 items 1893), verified by means of a valid qualified certificate, or

2. electronic data exchange (EDI) in accordance with the agreement on the European model for the exchange of electronic data, if the concluded agreement concerning this exchange provides for the use of procedures guaranteeing the authenticity of the invoice origin and integrity its data.

Article 106n. [ Use of electronic invoices] 1. The use of electronic invoices requires acceptance of the bill to.

2. In the case of transfer or making available to the same recipient simultaneously more than one electronic invoice, the data common to individual invoices may be given only once, provided that for each invoice all of the data are available.

Article 106o. [ Determination of cases in which invoices may contain a data range narrower than that specified in art. 106e] The Minister responsible for public finance may determine, by means of a regulation, cases in which invoices may contain a range of data narrower than that referred to in Article 4. 106e, and the scope of the data, taking into account:

1) the need to ensure adequate documentation of the supply of goods or the provision of services and the identification of activities carried out by certain categories of taxpayers;

2) the low value of the transaction or the specificity of certain activities related to the number or type of performed activities.

Article 106p. [ A term other than in art. 31a (a) 1 means of conversion shown on amounts invoices in foreign currency The Minister responsible for public finance may determine, by way of regulation, in respect of certain types of goods or services other than those referred to in Article. 31a (a) 1 manner of conversion shown on the invoices of amounts in foreign currency used to determine the taxable amount, taking into account the specificities of the clearance of the claims for the supply of those goods or the provision of those services.

Article 106q. [ Delegation] The Minister responsible for public finance may lay down, by means of a regulation, later than those laid down in the Article. 106i time limits for issuing invoices, taking into account the specificity of certain activities related to the number or type of activities performed.

Article 107. (repealed)

Article 108. [ Obligation to pay the amount of tax] 1. Where a legal person, an organizational unit without legal personality or a natural person issues an invoice, in which the amount of tax will be shown, it shall be obliged to pay it.

2. Paragraph Recipe 1 shall apply mutatis mutandis where the taxable person issues an invoice in which he establishes a tax amount higher than the amount of tax due.

3. In the case referred to in art. 43 par. 12a, for the payment of the tax is a compulsory public benefit organization.

4. In the case referred to in art. 17 para. 2a, the payment of the tax shall be the subject of the entity which acquired the goods.

Chapter 2

Records

Article 109. [ Sales Records] 1. The travelers whose sale is exempt from the tax on the basis of art. 113 (1) 1 and 9, they are obliged to keep a record of sales for a given day, but not later than before the sale on the next day.

2. Where it is found that the taxable person does not keep the records referred to in paragraph 1. 1, or conducts it unreliable, and on the basis of the documentation it is not possible to determine the value of the sale, the chief of the tax office or the tax control authority will determine, by way of estimation, the value of the sales taxed and determine from it the amount of tax due. Where the subject of taxation cannot be determined, the amount of the tax shall be fixed at a rate of 22%. [ 9]

3. The taxpayer, with the exception of taxable persons performing only activities exempted from the tax on the basis of art. 43 par. 1 or provisions issued on the basis of art. 82 ust. 3 and taxable persons whose sales are exempt from tax on the basis of the Article. 113 (1) 1 and 9, shall keep a record of the following: the amounts referred to in Article 3 (1) and (9). 90, the data necessary for the purposes of determining the subject matter and the taxable amount, the amount of tax due, the amount of input tax deducting the amount of tax due and the amount of tax to be paid to the tax office or repayable from that office; and other data for the correct preparation of the tax return, and in the cases referred to in Article 120 (1) 15, art. 125, art. 130d, art. 134 and Art. 138-the data specified by those provisions necessary for the proper drawing up of the tax declaration.

(3a) Attestations providing services the place of supply of which is not the territory of the country shall be required in the register to state the name of the service, the value of the service without value added tax or tax of a similar nature, taking into account the moment establishing a tax obligation to be determined for such services provided on the territory of the country. In the case of services to which the Article applies. 28b, the provisions of Article 1 shall apply mutatis mutandis. 19a ust. 1-3 and 8.

4. (repealed)

5. (repealed)

6. (repealed)

7. (repealed)

8. (repealed)

9. In the case referred to in art. 12 (1) 1 point 6, taxable persons shall keep a record of the goods received containing in particular the date of their receipt, the data permitting the identification of the goods and the date of the release after the service has been carried out by the taxable person.

9a. In the cases referred to in art. 12 (1) Points 7 and 8, taxable persons of value added tax are required to keep a record of movements of goods containing, in particular, the date of their movement into the territory of the country and the data permitting the identification of the goods.

10. Paragraph Recipe 9 shall apply mutatis mutandis to goods moved by a taxable person within the territory of a Member State other than that of the country, where the goods are to be carried out to the taxable person and, after the execution of those services, the goods are dispatched or transported back to that taxpayer in the territory of the country.

10a. Paragraph rule. 9a shall apply mutatis mutandis to goods moved by a taxable person in the cases referred to in Article 4. 13 (1) 4 points 7 and 8.

11. The entities referred to in art. 10 para. In order to be able to determine the value of the goods purchased from other Member States, the keeping of records should provide an indication of the date on which the value of the goods purchased by them is to be determined. goods from other Member States will exceed the amount of 50 000 zł, taking into account the value of the goods specified in art. 10 para. 3.

(12) The Minister responsible for public finance may lay down, by means of a regulation, detailed data to be provided by the taxable person's records of the records referred to in paragraph 1. 9 and 10, as well as the specimen of these records, taking into account:

1) the specificity of the performance of the operations covered by the movement of goods covered by the registration obligation;

2) the need to provide documentation to verify the correctness of the tax settlement.

13. The Minister responsible for public finance may release, by way of regulation, certain groups of taxpayers who are natural persons from keeping the records referred to in paragraph 1. 1 where this is justified by the specificities of those taxable persons of activity, and in addition if, in connection with the activities carried out by them, the Head of the Tax Office receives the documents enabling the correct determination of the attainment by those taxable persons.

Article 110. [ Determination of the value of taxable sales] Where legal persons, organisational units without legal personality and natural persons are not required to keep the records referred to in Article. 109 (1) 3 in connection with the making of sales exempt from tax on the basis of art. 43 and art. 82 ust. 3, make the sales taxed and do not pay the tax due, and on the basis of the documentation it is not possible to determine the value of this sale, the chief of the tax office or the tax control body will determine, by way of estimation, the value of sales The amount of tax payable shall be determined by the taxable amount. Where the subject of taxation cannot be determined, the amount of the tax shall be fixed at a rate of 22%. [ 10]

Chapter 3

Cash Registers

Article 111. [ Application of the register of registrants] 1. The trainees who sell to natural persons who do not engage in business activity and flat-rate farmers are obliged to keep the records of the turnover and the amounts of tax due by means of the cash registers.

1a. The turnover shown in the records referred to in paragraph 1 shall be entered in the accounts referred to in paragraph 1 1, the amount of tax due shall not be included.

2. Where it is found that the taxable person is in breach of the obligation laid down in the paragraph. 1, the chief of the tax office or the tax control authority shall determine for the period until the recording of the records of the turnover and the amounts of tax due by the use of the cash registers, an additional tax liability of the amount corresponding to 30% the amount of tax charged for the acquisition of goods and services. In relation to natural persons who are responsible for the same act for tax offences or for a tax offence, the additional tax liability shall not be established.

3. If, for reasons beyond the control of the taxable person, the turnover and the amounts of tax due by the use of the cash registers cannot be carried out, the taxable person shall record the turnover and the amount of tax due at the time of application of the reserve the cash register. Where the records of the turnover and the amounts of tax due on the use of the reserve register are not possible, the taxable person shall not sell.

3a. The subatters conducting the records of the turnover and the amounts of tax due by means of the registers shall be:

1) make the printout of the fiscal receipt or invoice from each sale and issue a printed document of the buyer;

2) make an immediate notification to the competent body of the cash register of any irregularity in the operation of the cash register;

3) provide the cash registers to check the state of their integrity and the regularity of the work at each request of the competent authorities;

4) report the cash registers to the mandatory technical review to the operator of the cash registers service provider;

5) use the cash registers in accordance with the conditions laid down in the provisions issued on the basis of the paragraph. 7a point 1;

6) keep copies of the checkout documents for the period required in Art. 112, in accordance with the conditions set out in the Act of 29 September 1994. of accounting (Dz. U. of 2013 r. items 330, of late. zm.);

7) use the cash registers only to keep records of their own sale, subject to the paragraph. 3b;

8) make the printout issued by the cash registers of the documents and their copies;

(9) maintain and keep records of the operation of the register of the register, taking into account the provisions of the provisions adopted pursuant to paragraph 1. 7a and mouth. 9 point 1;

10) make the declaration of the cash register to the head of the tax office in order to receive the number of the register of the cash register;

11) undergo mandatory technical review of the cash registers, which have been lost by the taxpayer and then recovered, before they are reapplied to keep the records.

3b. The travelers to record on the use of the cash registers in which the taxable amount is the amount of the commission or any other form of remuneration for the services performed under the agency contract, order, brokering or other contracts with similar services the nature or the margin shall be recorded for the purpose of calculating the turnover they have achieved and the amount of tax due on the whole value of their own sales and on behalf of or on behalf of other taxable persons.

3c. The travelers may apply to the records of the turnover and the amounts of tax due only to the cash registers which they acquired during the period when the cash registers were covered by the confirmation of the President of the Chief Measures Office referred to in paragraph. 6b, taking into account the mouth. 3d.

3d. Where, for a given type of activity, according to the provisions issued on the basis of the mouth. 7a point 1, there are scheduled cash registers with a special application-the taxpayer is obliged to use the cash register.

4. The travelers who begin to register the turnover and the amounts of tax due within the current time limits may deduct from this tax the amount spent on the purchase of each of the cash registers reported on the day of commencation (the establishment of the obligation) records of 90% of its purchase price (excluding tax), but not more than 700 PLN.

5. Where the taxable person has begun to register the turnover within the applicable time limits and shall perform only the tax-exempt activities or he is a taxable person whose sale is exempt on the basis of the Article. 113 (1) 1 and 9, the tax office shall reimburse the amount referred to in paragraph 1. 4 to the bank account of a taxpayer in a bank established in the territory of the country or to the account of the taxpayer in the cooperative savings and credit cages of which he is a member, within a period of up to 25. the day from the day on which the application was lodged by the

6. The travelers shall be obliged to return the sums deducted or returned to them of the amounts spent on the purchase of the cash registers, where within 3 years from the date of commencement of registration they cease their use or do not make them within the applicable time limit reporting of the cash to the compulsory technical review by the relevant service, and in the event of a breach of the conditions related to the deduction of those amounts, specified in the provisions issued on the basis of the mouth. 7 (1) and (2).

6a. The registration helm used to keep the records referred to in paragraph 1. 1, it must ensure that the basic data relating to the transactions in question are properly recorded, including those obtained by the taxable person and the amount of tax due, and must store that data or ensure the safe transmission of such data. to external data media. The cash register of the register should have a unique number, given as part of the material and technical activities by the Minister responsible for public finance.

6b. The national producers and entities making intra-Community acquisitions or imports of the cash registers for entry into the territory of the country on the market shall be required to obtain for a given type of cash registers, for the purpose of carrying out the records referred to in paragraph 1, confirmation of the President of the Main Office of Measures, that the cash registers meet the functions mentioned in the paragraph. 6a and the criteria and technical conditions to which they must comply.

6c. The confirmation referred to in paragraph 1. 6b, shall be issued for a fixed period and may be withdrawn if the registers do not fulfil the functions, criteria and technical conditions to be met by the register of registrants, or which do not conform to the reference copy. the cash or documents attached to the application for this confirmation.

6d. President of the Main Office of Measures:

1. by means of a decision, it shall issue, refuse to issue or withdraw the confirmation referred to in paragraph 1. 6b;

2) announces in the Official Gazette of the Main Office of Measures a list of the types of cash registers:

(a) that have received the confirmation referred to in paragraph 1. 6b, together with the number and date of confirmation, the date of its validity and the name of the national producer, the entity making the intra-Community acquisition or the import of the cash registers,

(b) to which the confirmation referred to in paragraph 1 has been withdrawn. 6b, together with the identification of the number and date of the acknowledgement, the date of its withdrawal and the name of the national producer, the entity which made the intra-Community acquisition or the import of the cash registers.

6e. The fulfilment of the functions and technical criteria and conditions by the register of registrants shall be determined on the basis of the results of the tests carried out by the President of the Chief Executive Office, confirmed by the report.

6f. In the case of a finding on the basis of studies that a given type of cash registers does not meet the specified functions, criteria and technical conditions, the President of the Main Office of Measures shall refuse to issue the confirmation referred to in paragraph. 6b.

6g. The national producers and entities carrying out the intra-Community acquisition or import of the cash registers which have received the confirmation referred to in paragraph 1 shall be subject to the conditions laid down in paragraph 1. 6b, shall be obliged to:

1) to organise the service of the cashier of the technical inspection of the kas;

2) to include in the documents obligatory attached to the cash register when placing it on the market of the declaration, according to the formula specified in the provisions issued on the basis of the mouth. Article 9 (1), when the required functions, criteria and technical conditions and compliance with the reference copy of the cash register, which was the basis for the issuing of the confirmation referred to in paragraph 1, are fulfilled by the supply of the cash. 6b.

6h. The entity making the sale of the cash register to the user is obliged to provide the current list of eligible entities which are carrying out the service referred to in paragraph 1. 6g point 1, together with the addresses of the points where the service services (including technical reviews of the banks) are carried out in respect of the type of cash register.

6i. Entities which have applied for the confirmation referred to in paragraph 1. 6b, shall be required prior to the winding up of the activities to be transferred by contract of obligations and powers of service referred to in paragraph. 6g (1), to another entity which is a domestic producer, an entity carrying out an intra-Community acquisition or import of the cash registers, placing on the market registers of the registrant or other operators of cash registers. The contracting entities which provide the service of the cash registers shall be notified to the Head of the Treasury Office.

6j. Where registrations are placed on the market which, contrary to the declaration referred to in paragraph 1, have been entered on the market, 6g point 2, do not meet the required functions, criteria and technical conditions, or have not been attached to the cash register of such declaration, the chief of the tax office shall impose by decision on the national producer, the entity making the intra-Community acquisition or the import of the cash registers, or any other entity placing the cash on the market, a penalty payment of 5000 PLN.

6k. The basis for the adoption of the decision referred to in paragraph. 6j, in terms of the required functions, criteria and technical conditions is the opinion of the President of the Main Office of Measures, which contains a description of the deficiencies in the fulfilment of these functions, criteria and conditions.

6l. Proceeds from the fines referred to in paragraph 1. 6j, constitute the revenue of the state budget. The amount resulting from the monetary penalty should be brought, without a summons of the tax office, to the bank account of the competent tax office within 14 days from the date of receipt of the decision referred to in the paragraph. 6j.

7. Minister responsible for public finance, by means of a regulation:

1) specify the manner, conditions and mode of deduction from the amount of tax due (refund) of the amount referred to in paragraph. 4 and 5, taking into account the obligations of taxpayers in relation to the filing of the tax return and the counteract of fraud involving the payment of these amounts;

2) specify the cases, conditions and mode of reimbursement by the taxpayer of the amounts referred to in paragraph. 6, and other cases of breach of conditions related to their deduction (reimbursement), causing the taxpayer to make a refund, taking into account the period of use of the cash registers, compliance with the taxable person's technical conditions associated with the use of these funds and the need to ensure control of the implementation of the obligation on taxable persons to reimbursable or reimbursable sums spent on the purchase of the cash registers in the event of a breach of the conditions attached to the deducting (return) of these amounts;

3) may specify a different one than the one mentioned in the paragraph. 4, limit deductions for banks with special applications, which programmatically, functionally and constructively are integrated with other equipment, bearing in mind the costs associated with their acquisition.

7a. The Minister responsible for public finance shall determine, by means of a regulation:

(1) how the records of turnover and the amounts of tax due on the basis of the application of the cash registers, including the special application for specific activities, and the conditions for the use of the banks by taxable persons, taking into account the need for the competent the records of the turnover and amounts of tax due by the application of the cash registers provided by the taxable persons referred to in paragraph 1. 1, and the need to counteract the non-registration of turnover and the amounts of tax due under the application of the banks by these taxpayers, as well as to ensure the control of the regularity of the tax accounting;

2) the date of filing of the register to the head of the tax office in order to receive the registration number, the types of documents which are carried out or filed in connection with the use of the register register, and the models of these documents, taking into account the need to ensure the correct records of turnover and the amounts of tax due on the application of the cash registers by the taxable persons referred to in paragraph 1. 1;

(3) the conditions for the organisation and operation of the register of cash registers, including the conditions to be met by the operators of the cash registers, taking into account the need for proper records of the turnover and the amount of tax due by the taxable persons referred to in paragraph (1). 1, and the availability of the cash register service;

4) the terms and scope of the mandatory technical reviews referred to in paragraph. 3a (4) and (11), having regard to the need to verify the correct operation of the register for the proper recording of the turnover and the amounts of tax due, the storage of the data recorded in the register, the issuing of the acquisition of evidence to the consumer goods and services and issuing other fiscal documents.

(8) The Minister responsible for public finance may, by means of a regulation, exempt certain groups of taxable persons and certain acts of the obligation referred to in paragraph 1. 1, and specify the conditions for the use of the exemption, with a view to the public interest, in particular the situation of the state budget. When the Regulation is issued, the Minister responsible for public finance shall take account of:

1) the volume and proportions of sales exempt from tax in a given group of taxpayers;

2) the taxable person's rules for the documentation of turnover;

(3) the technical and organisational capacity of the taxable persons to keep records by means of the register of registrants;

4) the need to ensure fulfilment of the obligation referred to in the paragraph. 1, taking into account the benefits arising from the records of turnover and the amounts of tax due by the use of the cash registers and the fact that the State budget of the part of the expenditure for the purchase of these funds is reimbursed to the taxpayer;

5) the need to ensure the correctness of the tax accounting, including the proper records of turnover and the amounts of tax due;

6) the need to ensure checks on the regularity of the tax accounting;

7) the need to counteract abuses related to the non-evidences of turnover by taxpayers.

9. The Minister responsible for economic affairs in agreement with the Minister responsible for public finance shall determine, by means of a regulation:

1. detailed criteria and technical conditions to which the cash registers must correspond, and the method of determining the fiscal memory of the cash registers recording the unique numbers, the conditions for their allocation and the documents to be attached to the cash register a registrant when placing it on the market,

(2) the data to be submitted by the national producer or by the intra-Community acquirer or by the import of the cash registers for the issuing of the endorsement referred to in paragraph 2. 6b, as well as the types of documents, including statements, and of the reference registers for the tests and other equipment to be submitted or submitted with the application,

3) the period for which the confirmation referred to in the paragraph is issued. 6b,

4) the scope of the examination of the cash registers and the types of data included in the report referred to in the paragraph. 6e

-having regard to the need to counteract non-filing or incorrect records of the turnover and amounts of tax due by taxable persons, to secure the records of the data, to ensure that the consumer is entitled to proof of the right to obtain proof of the the acquisition of goods and services with an apparent amount of the tax and the possibility of verifying by it the correct registration of the transaction and the issuing of evidence confirming its performance and the optimal for a given type of trade technical solution concerning the construction of the cash registers, as well as the advisability the systematic updating and verification of the endorsements referred to in paragraph 1. 6b.

Chapter 4

Time limits for storing documents

Article 112. [ Retention of records and documents] Taxpayers are obliged to keep records kept for the purposes of tax accounting and all documents, in particular invoices, related to this clearing up to the time of expiry of the limitation period of the tax liability, subject to Art. 130d ust. 3 and art. 134 (1) 3.

Art. 112a. [ How Invoices Are Stored] 1. The Podatnica stores:

1) issued by himself or on his behalf of the invoice, including invoices issued again,

2) invoices received, including invoices issued again

-by reference period, in such a way as to ensure that their search and authenticity of origin is readily available, the integrity of the content and the legibility of those invoices as from the moment of their issue or receipt by the time of expiry of the period of limitation of the obligation tax.

2. The travelers with established business activity in the territory of the country are obliged to store invoices in the territory of the country.

3. The provision of the paragraph. 2 shall not apply if the invoices are stored outside the national territory in electronic form in such a way as to enable the tax authority or the tax control authority, by electronic means, to access those invoices online.

4. The travelers shall provide to the tax authority or the tax control authority upon request, in accordance with the separate provisions, the immediate access to the invoices referred to in the paragraph. 1, and in the case of invoices stored in electronic form-also the immediate collection and processing of the data contained therein.

CHAPTER XII

Special procedures

Chapter 1

Specific procedures for small entrepreneurs

Article 113. [ Tax Exemption] 1. It is exempt from sales tax carried out by taxpayers whose value of sales did not exceed in the previous tax year the amount of PLN 150 000. The value of the sales is not included in the amount of the tax.

2. The value of the sales referred to in paragraph. 1, not including:

1. intra-Community supply of goods and mail order sales from the territory of the country and the sale of mail in the territory of the country;

2) the payment of the supply of goods and of the payment of services, exempt from tax on the basis of art. 43 par. 1 or provisions issued on the basis of art. 82 ust. 3, with the exception of:

(a) transactions relating to immovable property,

(b) the services referred to in Article 43 par. 1 points 7, 12 and 38-41,

(c) insurance services

-where these operations do not have the nature of ancillary transactions;

3) the paid delivery of goods, which under the income tax regulations are counted by the taxpayer to fixed assets and intangible assets of the depreciable.

3. (repealed)

4. The subatters referred to in paragraph. 1 and 9, they may resign from the exemption referred to in paragraph 1. 1 and 9 provided written notice of that intention to the Head of the Tax Office before the beginning of the month in which the exemption is made, and in the case of taxable persons starting during the tax year the performance of the activities specified in art. 5 who wish to give up the exemption from the first action performed before the date of implementation of this activity.

5. If the value of sales exempted from the tax on the basis of the paragraph 1 shall exceed the amount referred to in paragraph 1. 1, the exemption shall be repealed with effect from the operation which exceeded that amount.

6. (repealed)

7. (repealed)

8. (repealed)

(9) The sale by the taxable person beginning during the tax year for the performance of the operations referred to in Article 9 shall be exempt from the tax. 5, if the value of the sales envisaged by him does not exceed, in proportion to the period of business activity carried out in the tax year, the amount referred to in the paragraph. 1.

10. If the actual value of the sales exempted from the tax on the basis of the paragraph 9, in proportion to the period of business activity, will exceed, during the fiscal year, the amount specified in the paragraph. 1, the exemption shall be repealed with effect from the operation which exceeded that amount.

11. A subatter who has lost the right to release the sales from the tax or resigned from this exemption may, not earlier than after the year after the end of the year in which he lost the right to release or waiver of this exemption, again benefit from the exemption provided for in the paragraph. 1.

11a. Paragraph Recipe 11 shall apply mutatis mutandis to a taxable person who is a natural person who, before the end of his business, has lost his right to a tax exemption or has renounced it, and has subsequently commenced the operation of which he or she has been Article 5.

12. Where, between the taxable person referred to in paragraph 1, the 1 or 9, and the counterparty has a relationship referred to in art. 32 par. 2-4 which affects the taxable person's transactions with that counterparty value in such a way that it is lower than the market value, for the determination of the moment of loss of the tax exemption referred to in the paragraph. 5 and para. 10, the market value of these transactions shall be taken into account.

13. The exemptions referred to in paragraph 1 1 and 9, shall not apply to taxable persons:

1. making deliveries:

(a) goods listed in Annex No 12 to the Act,

(b) goods subject to excise duty, within the meaning of the provisions on excise duty, with the exception of:

-electricity (PKWiU 35.11.10.0),

-tobacco products,

-passenger cars, other than those referred to in point (e), classified by the taxable person on the basis of income tax rules, to fixed assets subject to depreciation,

(c) buildings, structures or parts thereof, in the cases referred to in Article 43 par. 1 point 10 (b) a and b,

(d) construction sites,

(e) new means of transport;

2. providing services:

(a) legal,

(b) in the field of advice, with the exception of agricultural advice relating to cultivation and breeding of plants and breeding and rearing of animals, as well as the preparation of a plan for the development and modernisation of the agricultural holding,

(c) Jubilers;

3) not having established an economic activity in the territory of the country.

14. (repealed)

Article 114. [ Taxation in flat form] 1. A taxable person providing passenger taxi services, excluding the rental of passenger cars with the driver (PKWiU 49.32.11.0), may choose to tax these services in the form of a lump sum at the rate of 3%, [ 11] after prior written notification to the Head of the Tax Office by the end of the month preceding the period in which he/she will apply a lump sum.

2. With the taxation of services in the form of a lump sum referred to in paragraph. 1, the provision of Article 1 shall not apply. 86.

3. As regards the services referred to in paragraph. 1, which is taxed in the form of a lump sum, shall be submitted by the taxable person within the time limit referred to in Article 3. 99 par. 1, a shortened tax return. The provisions of Article 4 99 par. 7a and 7b shall apply mutatis mutandis.

4. The taxable person who opted for taxation in the form of a lump sum may waive this form of taxation, but not earlier than after 12 months, after prior written notice to the Head of the Tax Office, within the deadline of the end of the month prior to the month from which it will not be settled in a lump sum.

5. The Minister responsible for public finance shall determine, by means of a regulation, the model of the tax declaration referred to in paragraph 1. 3, together with explanations on how to fill it, taking into account the deadline and place of submission of the tax return.

6. (repealed)

Chapter 2

Specific procedures for flat-rate farmers

Article 115. [ Flat-rate refund] (1) A flat-rate farmer supplying agricultural products to a tax taxable person who accounts for that tax shall be entitled to a flat-rate refund of the tax for the purchase of certain production measures for agriculture taxed by that tax. The amount of the flat-rate tax refund shall be paid to the flat-rate farmer by the purchaser of agricultural products.

2. The rate of flat-rate tax reimbursement referred to in paragraph 2. 1, is 6,5% [ 12] the amount due for the supply of agricultural products less the amount of the flat-rate tax refund.

Article 116. [ Invoice documenting the acquisition of agricultural products] 1. A taxable person, registered as a VAT taxable person, who actively acquires agricultural products from a flat-rate farmer shall invoice the acquisition of these products in two copies. The original of the invoice is forwarded to the supplier.

2. The invoice documenting the acquisition of agricultural products should be marked as "VAT invoice of RR" and contain at least:

1) the name or short name of the supplier and the purchaser, and their addresses;

2) the tax identification number or the PESEL number of the supplier and the buyer;

3) the number of the identity card of the supplier or any other document stating his identity, the date of issue of that document and the name of the authority which issued the document if the lump sum farmer carrying out the supply of agricultural products is a natural person;

4) the date of the acquisition, and the date of issue and the number of the subsequent invoice;

5. the names of the acquired agricultural products;

6) the unit of measurement and quantity of the acquired agricultural products and the designation (description) of the class or quality of these products;

7) the unit price of the purchased agricultural product without the amount of the flat-rate tax refund;

8) the value of the acquired agricultural products without the amount of the flat-rate tax refund;

(9) the rate of the flat-rate tax return;

(10) the amount of the flat-rate refund of the tax on the value of the agricultural products purchased;

11) the value of the acquired agricultural products together with the amount of the flat-rate tax refund;

(12) the amount of the total amount receivable together with the amount of the flat-rate tax reimbursement, expressed in terms of figures and words;

13) the legible signatures of persons entitled to issue and receive an invoice or signatures, and the names of these persons.

3. The VAT invoice of RR should also include a statement of the supplier of agricultural products as follows:

" I declare that I am a lump sum farmer exempt from tax on goods and services on the basis of art. 43 par. 1 point 3 of the Law on Goods and Services Tax. '

4. In the case of cultivation contracts or other agreements of a similar nature, the statement referred to in paragraph shall be made. 3, can be submitted only once during the term of the contract. This statement shall be drawn up as a separate document. That document shall contain the elements referred to in paragraph 1. 2 paragraphs 1 to 3, and the date of conclusion and determination of the subject matter of the contract, the date of preparation of the document and the legible signature of the statement The document shall be drawn up in duplicate. The original shall be forwarded to the buyer.

5. In the case of cancellation of the exemption from the tax referred to in art. 43 par. 1 point 3 making the declaration referred to in paragraph 1. 4, shall immediately inform the purchaser thereof.

(6) The flat-rate tax refund increases the amount of input tax referred to in Article 6 to the purchaser of agricultural products. 86 (1) 2, in the settlement of the clearing period in which the payment was made, provided that:

1. the acquisition of agricultural products is linked to a taxed supply;

2. payment of the claim for agricultural products, including the amount of the flat-rate tax refund, has been paid to the bank account of the lump sum farmer no later than 14. on the day from the day of purchase, except where the farmer has entered into an agreement with an entity acquiring agricultural products specifying a longer period of payment;

3. in the document determining the payment of the claim for agricultural products, the number and date of issue of the invoice confirming the acquisition of these products or on the invoice confirming the purchase of agricultural products are given by the identification data a document stating that the payment is made.

7. The date of payment shall be deemed to be the date of the issuance of the bank transfer of funds to the bank account of the lump sum farmer, if this disposition has been carried out.

8. The condition referred to in paragraph. Article 6 (2) applies to that part of the payment, which is the difference between the amount of duty payable for the agricultural products delivered and the amount of claims for goods and services provided to the flat-rate farmer by the purchaser of those agricultural products.

(9) By claims for goods and services provided to the flat-rate farmer referred to in paragraph 9. 8, it shall also be understood to deduce from the repayment of the instalments of loans and advances granted to a flat-rate farmer supplying agricultural products made by a taxable person acquiring those products, provided that:

1) the advance has been transferred to the bank account of the lump sum farmer and the invoice confirming the purchase of agricultural products has been given the identification of the document confirming that the payment has been made;

2. the instalments and loans shall be the result of contracts concluded in writing.

9a. By claims for goods and services provided to the flat-rate farmer referred to in paragraph 1. 8, also means deductions, if they arise from other laws, regulations of the EU Council or the implementing titles (executions).

9b. The provision of the paragraph. Article 6 (3) does not apply to documents determining the payment of a payment in the form of an advance under the conditions referred to in paragraph 3. 9 point 1. Where the advances cover the entire amount of the claims for the acquisition of agricultural products, the provision of the paragraph. Article 6 (3) shall not apply provided that the taxable person, after the acquisition of the agricultural products, issues and gives the farmer a flat-rate document confirming the acquisition of agricultural products, in which the documents identifying the documents are also to be shown. the payment of the advance payment to the bank account of the flat-rate farmer.

(10) The flat-rate farmer shall keep the originals of the VAT invoices and the copies of the claims referred to in paragraph 1. 4, for a period of 5 years, counting from the end of the year in which the invoice was issued.

Article 117. [ Exemption from the obligation to issue invoices] A flat-rate farmer in respect of the agricultural activities carried out supplying agricultural products shall be exempt from the obligation to:

1) invoicing of invoices;

2) keeping records of supplies and acquisitions of goods and services;

3) lodging in the tax office of the tax declaration referred to in art. 99 par. 1;

4) filing the registration declaration referred to in art. 96.

Article 118. [ Application of provisions of the Act] The provisions of Article 4 115, art. 116 (1) 1-3 and para. 5-10 and art. 117 shall apply mutatis mutandis in the case of a flat-rate farmer's payment of agricultural services to tax payers who account for this tax.

Chapter 3

Specific procedures for the provision of tourism services

Article 119. [ Taxation of tourism services] 1. The basis of taxation in the performance of tourism services shall be the amount of the margin less the amount of tax due, subject to the paragraph. 5.

2. By the margin referred to in paragraph. 1, it is understood the difference between the amount to be paid by the purchaser of the service and the actual costs incurred by the taxpayer for the acquisition of goods and services from other taxpayers for the direct benefit of the tourist; by the services for the direct benefit tourists are understood services constituting the component of the provided tourism service, and in particular transport, accommodation, catering, insurance.

3. Paragraph Recipe 1 shall apply irrespective of the person who acquires the tourism service, where the taxable person:

1) (repealed)

2) acts to the purchaser of the service in his own name and on his own account;

3) when providing the service acquires goods and services from other taxpayers for the direct benefit of the tourist.

4) (repealed)

3a. The subatters referred to in paragraph 1. 3, they shall keep the records referred to in Article 3. 109 (1) 3, taking into account the amounts spent on the acquisition of goods and services from other taxpayers for the direct benefit of the tourist, and have the documents from which these amounts derive.

4. The subatters referred to in paragraph. 3, there shall be no right to reduce the amount of tax due on the amount of tax charged on goods and services acquired for the direct benefit of the tourist.

(5) Where, in the course of the provision of the tourism service, in addition to services purchased from other taxable persons for the direct benefit of the tourist, the taxable person shall carry out, in his own account, part of the benefits under that service, hereinafter referred to as 'own services', separately determine the taxable amount for own services and separately for the services acquired from other taxable persons for the direct benefit of the tourist. In order to determine the taxable amount for own services, the provisions of Article 1 shall apply mutatis mutandis. 29a.

6. In the cases referred to in paragraph. 5, the taxable person is obliged to show in the records kept, what part of the service charge falls on services acquired from other taxpayers for the direct benefit of the tourist, and what for its own services.

7. Tourism services are subject to a tax rate of 0% if the services purchased from other taxpayers for the direct benefit of the tourist are provided outside the territory of the European Union.

(8) If services acquired from other taxable persons for the direct benefit of tourists are provided both within and outside the territory of the European Union, the services of tourism shall be subject to taxation at the rate of 0% only in the part which is to be paid to the tourist services. refers to services provided outside the territory of the European Union.

9. The provisions of the paragraph. 7 and 8 shall apply subject to the possession of documents proving the supply of those services outside the European Union by a taxable person.

10. (repealed)

Chapter 4

Specific procedures for the supply of second-hand goods, works of art, collectors ' items and antiques

Article 120. [ Supply of used goods and works of art] 1. For the purposes of applying this Chapter:

1) by works of art shall be understood:

(a) paintings, collages and similar decorative plasterboards, drawings and pastels, made entirely by the artist, excluding plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated Artistic craftsmanship products, of fabrics painted for theatre stage, for the design of artistic workshops or similar applications (CN 9701), (PKWiU ex 90.03.13.0),

(b) original prints, prints and lithographs, drawn up in a limited number of copies, black and white or coloured, composed of one or more sheets, wholly made by the artist, irrespective of the process or material used by the artist, Excluding any mechanical or photomechanical processes (CN 9702 00 00), (PKWiU ex 90.03.13.0),

(c) original sculptures and statues of any material, provided that they were made entirely by the artist; foundry sculptures, the number of which is limited to 8 copies, and the execution was supervised by the artist or his heirs (CN) 9703 00 00), (PKWiU ex 90.03.13.0),

d) gobelins (CN 5805 00 00), (PKWiU ex 13.92.16.0) and wall fabrics (CN 6304), (PKWiU ex 13.92.16.0) made by hand on the basis of original designs provided by the artist, provided that their number is limited to 8 copies,

e) photographs taken by the artist, published by him or under his supervision, signed and numbered, limited to 30 copies in all sizes and abattoirs;

2) by collectors ' items shall be understood:

(a) postage or revenue stamps, postal stamps, first circulation envelopes, stamped and similar stamped materials, and if unfrosted, are declared invalid and not intended to be used as valid means of payment (CN 9704 00) 00),

(b) collections and collectors 'items of a zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic value (CN 9705 00 00), as well as collectors' items, o which are referred to in art. 43 par. 1 point 7;

3. antiques shall be understood to mean objects other than those referred to in points 1 and 2 of which the age exceeds 100 years (CN 9706 00 00);

4. by the goods used shall be understood moving material goods suitable for further use in their current state or after repair, other than those referred to in points 1 to 3 and other than precious metals or precious stones (CN 7102, 7103, 7106, 7108, 7110, 7112), (PKWiU 24.41.10.0, 24.41.20.0, ex 24.41.30.0, ex 32.12.11.0, ex 32.12.12.0 and 38.11.58.0);

5. the amount of the sale shall be understood to mean the total amount which the taxable person has received or is to receive for the supply of the goods from the buyer or a third party, including the subsidies received, subsidies and other subsidies directly linked to this supply, taxes, customs duties, charges and other charges of similar nature and ancillary costs, such as commissions, packing, transport and insurance costs, which the taxable person shall charge to the purchaser, excluding the amounts referred to in Article 29a par. 7;

6. the acquisition amount shall be understood to mean all the components of the remuneration referred to in point 5, which the supplier of goods has received or is to receive from the taxable person;

7. the total value of deliveries shall be understood to mean the sum of individual sales amounts;

8) by the total acquisition value shall be understood to be the sum of the individual acquisitions.

2. Rate of tax 7% [ 13] it shall apply to the importation of works of art, collectors ' items and antiques.

3. Rate of tax 7% [ 14] shall also apply to:

1. the supply of works of art made:

(a) by their creator or the heir to the creator,

(b) occasional by a taxable person other than the taxable person referred to in paragraph 1. 4 and 5, the activity of which is taxed, where the works of art have been personally imported by the taxpayer or have been acquired by him from their creator or the heir of the creator, or where they entitle him to full tax deductions;

(2) the intra-Community acquisition of goods, if the delivery of the goods by which the intra-Community acquisitions of goods takes place is a taxable person of value added tax to which the provisions of point 1 would apply.

4. In the case of a taxable person carrying out the supply of second-hand goods, works of art, collectors ' items or antiques acquired previously by that taxpayer in the course of his business, for the purposes of resale, the basis of tax taxation is the difference between the amount of the sales and the amount of the acquisition, less the amount of the tax.

5. If the type of individual collectors ' items or the specificity of their supplies makes a complex or impossible to determine the margin in accordance with the mouth. 4, the taxpayer may, with the consent of the Head of the Tax Office, calculate the margin as the difference between the total value of deliveries and the total value of acquisitions of a particular type of collector's items during the settlement period.

6. (repealed)

7. Where, in the cases referred to in paragraph. 5, the total value of acquisition of a particular type of collector's items is in the accounting period higher than the total value of the deliveries of such items, this difference increases the total value of acquisition of collectors ' items in the next period 1.

8. If the taxpayer calculates the margin in accordance with the paragraph. 5, it shall be obliged to use such a method of calculating the margin on specified collectors ' items by the end of the period referred to in paragraph. 13.

9. If the difference referred to in paragraph 7, shall be maintained for a period of 12 months, the taxable person shall lose the right to calculate the margin in accordance with the paragraph. 5. The traveller can apply again to use the calculation of the margin according to the paragraph. 5 after one year after the loss of this right, counting from the end of the month in which he lost the right to account for this method.

10. The provisions of the paragraph. 4 and 5 relate to the supply of second-hand goods, works of art, collectors ' items or antiques, which the taxpayer has acquired since:

1) a natural person, a legal person or an organizational unit without legal personality which is not a taxable person referred to in art. 15, or non-taxable value added tax;

2. the taxable persons referred to in Article 3. 15 if the supply of these goods was exempted from the tax on the basis of art. 43 par. 1 point 2 or art. 113;

(3) taxable persons, if the supply of those goods has been taxed in accordance with the paragraph. 4 and 5;

(4) taxable persons of value added tax, where the supply of those goods has been exempt from tax on a basis corresponding to the rules laid down in Article 4 (1) of the EC 43 par. 1 point 2 or art. 113;

(5) taxable persons of value added tax if the supply of those goods has been subject to value added tax on a basis corresponding to the arrangements laid down in the paragraph. 4 and 5, and the buyer has the documents unambigually confirming the acquisition of the goods on these terms.

11. The provisions of the paragraph. 4 and 5 may also apply to delivery:

1) works of art, collectors ' items or antiques previously imported by the taxpayer referred to in paragraph. 4 and 5;

2) works of art acquired from their creators or heirs of the creators;

3) works of art acquired from the taxpayer referred to in art. 15, other than that referred to in paragraph 1. 4 and 5, which were subject to tax at the rate of 7% [ 15] .

12. In the case of delivery of the goods referred to in paragraph. 11 point 1, the acquisition amount to be taken into account in calculating the margin referred to in paragraph 1. 4 and 5, shall be taken at an amount equal to the amount of the taxable amount used for the importation of goods plus the tax due on that import.

13. Paragraph rule. 11 shall apply in the event that the taxpayer has notified the tax office of the tax office in writing of the method of taxation adopted in accordance with the paragraph. 4 and 5 before delivery. The notice shall be valid for a period of 2 years from the end of the month in which the taxpayer has notified the Head of the tax office. After that period, if the taxable person wishes to apply the procedure consisting in the taxation of the margin, he must submit that notification again.

14. The taxable person may apply the general rules of taxation to the supplies to which the provisions of the paragraph apply. 10 and 11. In the case of application of the general rules, the taxable person shall be entitled to deduct the amount of tax charged on the goods referred to in paragraph 1. 11, in the settlement of the period during which the tax obligation was incurred by that taxable person for the supply of those goods.

15. If the taxpayer in addition to the rules referred to in paragraph 4 and 5, it also applies the general principles of taxation, it is the obligation to keep records in accordance with art. 109 (1) 3, taking into account the distribution according to the way of taxation; in respect of the supply referred to in paragraph. 4 and 5, the records must contain, in particular, the amount of acquisition necessary to determine the amount of the margin referred to in those provisions.

16. (repealed)

17. To the extent that the taxable person supplies goods taxed in accordance with paragraph 1. 4 and 5, the reduction in the amount or the refund of the difference in tax due shall not apply to the following to the taxable person's acquisitions:

1) works of art, collectors ' items and antiques imported by it;

2) works of art acquired from their creators or heirs of the creators;

3) works of art acquired from a taxable person who is not a taxable person referred to in the paragraph. 4 and 5.

18. The provision of the paragraph. 17 shall not apply where the supply of goods is subject to a tax on rules other than those referred to in paragraph 1. 4 and 5.

19. The reduction of the amount or refund of the difference in tax due shall not apply to the taxable goods purchased by the taxable person, works of art, collectors ' items and antiques, if they were taxable in accordance with the mouth. 4 and 5.

20. In the case of the export of goods by the taxable person referred to in paragraph. 4 and 5, to which the tax rules in accordance with the paragraph are applicable. 4 and 5, the margin is taxed at 0%.

21. The provisions of the paragraph. 1-20 shall not apply to new means of transport which are the subject of intra-Community supply of goods.

Chapter 5

Specific procedures for investment gold

Article 121. [ Gold Coins] 1. Whenever the provisions of this Chapter are referred to as an investment gold, it shall be understood to mean:

1) gold in the form of bars or wafers of an attempt of at least 995 thousandths and of gold represented by securities;

2) Gold Coins which fulfil the following cumulative conditions:

(a) have an attempt of at least 900 thousandths,

(b) have been minted after 1800,

(c) they are or have been in force for payment in the country of origin,

(d) they are sold at a price which does not exceed by more than 80% of the market value of the gold contained in the coin.

2. The gold coins listed in the table announced each year in the C series of the Official Journal of the European Union shall meet the conditions laid down in the paragraph. 1 point 2 throughout the whole year of the census.

3. Gold Coins referred to in paragraph 1 and 2, shall not be treated as collectors ' items of numismatic value.

Article 122. [ Tax Exemption] 1. It is exempt from tax of supply, intra-Community acquisitions and imports of investment gold, including investment gold represented by certificates for gold assimilated or unsaturated, or gold, to which turnover is carried out on gold accounts, and in particular gold and gold swaps, with which ownership or a claim in respect of investment gold is bound, and investment gold transactions relating to contracts of type futures and forwards, resulting in the transfer of ownership or claim in respect of to investment gold.

2. The exemption referred to in paragraph 2. 1, shall apply mutatis mutandis to the services provided by agents acting in the name and on behalf of other persons, intermediate in the delivery of investment gold for their payer.

Article 123. [ Cancellation of exemption] 1. The subatter may waiver the exemption provided for in art. 122 (1) 1, if:

1) produce investment gold or processes the gold of another type for investment gold, and the delivery is made for another taxpayer, or

2. in the case of an undertaking, it shall supply gold for industrial purposes, and the supply shall concern the investment gold referred to in Article. 121 (1) 1 point 1, and shall be made for another taxable person.

2. Paragraph Recipe 1 shall apply mutatis mutandis to the services referred to in Article 3. 122 (1) 2.

3. The subatters referred to in paragraph. 1 and 2, shall be obliged to notify in writing of the intention to waive the dismissal of the Head of the Tax Office before the beginning of the month in which they waive the exemption, except that in the case of taxable persons commencing the activities in question in Article 122, during the fiscal year-prior to the day of execution of the first of these activities.

Article 124. [ Reduction of the amount of tax due] 1. A subatter carrying out activities exempted from the tax on the basis of art. 122 (1) 1 shall have the right to reduce the amount of tax due by the amount of input tax:

1) from the acquisition of investment gold from the taxpayer referred to in art. 123 1;

2) from acquisition, including intra-Community, or import of gold other than investment gold, if that gold is then converted into investment gold by that taxpayer or on his behalf;

3) from the acquisition of services consisting in the change of the form, mass or sample of gold, including investment gold.

2. A subatter exempted from the tax on the basis of art. 122 (1) 1, which produces investment gold or processes gold in investment gold, shall have the right to deduct from the amount of tax due the amount of tax charged on the acquisition, including intra-Community, or importation of goods or services, related to the creation or processing of this gold.

3. Article Recipe 86 (1) 2 shall apply mutatis mutandis.

Article 125. [ Accountancy] 1. The travelers carrying out the supply of investment gold shall keep the records referred to in art. 109 (1) 3.

2. The residence should also contain data concerning the buyer, which enable it to be identified.

Chapter 6

Travel Tax Return System

Article 126. [ Reimbursement of travel tax] 1. Natural persons not domiciled in the territory of the European Union, hereinafter referred to as "travellers", shall have the right to receive a refund of the tax paid upon the acquisition of goods in the territory of the country which has been in the intact state exported by them outside the territory of the European Union in the personal luggage of the traveller, subject to the paragraph. 3 and Art. 127 and 128.

2. The permanent place of residence referred to in paragraph. 1, shall be determined on the basis of a passport or other document stating the identity.

3. The tax refund is not granted in the event of the acquisition of motor fuels.

Article 127. [ Seller] 1. The refund of the tax referred to in art. 126 (1) 1, shall be entitled to the purchase of goods in taxable persons, hereinafter referred to as "sellers", who:

1) are registered as tax taxpayers and

(2) keep records of the turnover and amounts of tax due by the application of the cash registers, and

3) they have entered into a tax refund agreement at least with one of the entities referred to in paragraph. 8.

2. The provision of the paragraph. 1 point 3 shall not apply where the seller makes a refund of the travel tax.

3. Sellers may not be taxpayers whose sales are exempt from tax on the basis of art. 113 (1) 1 and 9.

4. Sellers are obliged:

1) inform the warden of the tax office in writing, that they are sellers;

2) provide traveller with written information on the rules of tax return in four languages: Polish, English, German and Russian;

3) mark the points of sale by informing travellers of the possibility to purchase in those points of the goods subject to the tax refund;

4) inform the warden of the tax office of the place where the traveller making the purchase of the goods can collect the tax, and with whom they have concluded the tax refund agreements, and submit copies of these contracts.

5. The refund of the travel tax shall be carried out in the zloty by the seller or by the entities whose object of activity is making the refund referred to in art. 126 (1) 1. The tax refund is made in the form of a cash payment or transfer order, a settlement check or a payment card.

6. Sellers referred to in paragraph. 5, they may make the reimbursement referred to in art. 126 (1) 1, provided that their turnover for the previous tax year amounted to more than 400 000 PLN and that they make the tax refund only in respect of goods acquired by the traveller in that seller.

7. Paragraph Recipe 6 shall also apply where the seller does not meet the condition relating to the amount of turnover referred to in that provision, but only in respect of the sales made to the traveller in the tax year in which he fulfilled that condition.

8. The entities referred to in paragraph. 5, non-sellers may make a refund referred to in art. 126 (1) 1, provided that such entities:

1. they shall be at least 12 months prior to the submission of the application for the certificate referred to in point 6, registered tax taxable persons;

2) have notified in writing the chief of the tax office of the intention to commence business in the field of reimbursement of the travel tax;

3) at least from the 12 months prior to the submission of the application for the certificate referred to in point 6, have no arrears in the income taxes of the State budget and the arrears on contributions to the Social Insurance Institution;

4) (repealed)

5) filed a guarantee deposit with the guarantee deposit of PLN 5 million in the form of:

(a) a cash deposit,

(b) bank guarantees,

(c) Treasury bonds at least three years ' maturity;

6. they have received from the Minister responsible for public finance a certificate stating that the conditions set out in points 1 to 5 have been fulfilled.

9. The guarantee deposit referred to in paragraph 1 Article 8 (5) is maintained throughout the period of activity of the entity referred to in paragraph 5. 5, and is refundable after the end of the business related to the tax return.

10. The entity referred to in paragraph 1. 8, the tax refund may only be limited to a limited liability company or a limited liability company.

11. Members of the authorities of the companies referred to in paragraph 1. 10 cannot be punished for treasury offences or for crimes committed in order to achieve a property benefit.

11a. The certificate referred to in paragraph 1. Article 8 (6), the Minister responsible for public finance issues a period of no more than 2 years.

11b. The condition referred to in paragraph. Article 8 (3) shall also be deemed to have been met where the entities have arrears in the income of the State or the social security contributions in respect of the income of the State, and have settled those arrears, together with the interest in the Arrears within 30 days from the date of the insurrection.

11c. The provisions of the paragraph. 8-11b shall apply mutatis mutandis to the entities which have obtained the certificate referred to in paragraph 1. Article 8 (6), and which, before the expiry of the period for which it was issued, re-submit an application for a certificate for the following period, except that the condition referred to in paragraph 1 (1) (a) is to be applied. Article 8 (3) must be fulfilled in respect of the period from the date of issue of the certificate to the day prior to the refiling of the application for the certificate.

12. The Minister responsible for public finance shall determine, by way of regulation, the mode of acceptance of the guarantee deposit referred to in paragraph 1. 8 point 5, taking into account the need to ensure that the receipt of the deposit is properly documented.

Article 128. [ Basis for Return Tax] 1. The refund of the tax may be made if the traveller drove the purchased goods outside the European Union no later than on the last day of the third month following the month in which he made the purchase.

2. The basis for the reimbursement of the tax shall be the presentation by the traveller of the document issued by the seller, at which the customs office confirmed the stamp provided with the numerator of the export of the goods. The document shall be attached to the document issued by the seller of the receipt from the register register referred to in Article. 111 (1) 1.

3. The customs office confirms the export of the goods on the document referred to in the paragraph. 2, after verifying the conformity of the travellers ' data contained in this document with the data contained in the presented passport or other document stating the identity.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the confirmation of exports from the territory of the European Union of goods acquired by travellers in the territory of a Member State other than that of the country.

5. Where the traveller leaves the territory of the European Union from the territory of a Member State other than the territory of the country, the refund of the tax shall be entitled if the document referred to in the paragraph is not 2, has been confirmed by the customs office through which the goods have been exported from the territory of the European Union.

6. Sellers and the entities referred to in art. 127 par. 5, the refund of the travel tax shall have the right to obtain from the traveller a commission on the amount of the tax reimbursed.

7. The deductions between the entity that has made the refund and the seller of the goods shall govern the contracts concluded by them.

Article 129. [ Rate 0%] 1. For the supply of goods from which a refund of the travel tax has been made, the seller shall apply the 0% tax rate, provided that:

1) fulfilled the conditions referred to in art. 127 par. 4 (1) and (4), and

2) before the deadline to submit the tax declaration for the given tax period received the document specified in Art. 128 (1) 2, containing confirmation of the export of these goods outside the territory of the European Union;

3) has the documents, specified by separate regulations, confirming the repayment of the amount of this tax-where the tax refund was made in the form of a transfer order, a settlement check or a payment card.

2. Maintenance by the taxpayer of a document confirming the export of the goods outside the territory of the European Union at a later date than specified in the paragraph. 1 point 2, but not later than 10 months after the end of the month in which the delivery was made, entitles the taxpayer to make a correction of the tax due on that delivery in the settlement of the tax period in which the taxable person received the document.

Article 130. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation:

1) the model of the mark referred to in Article 127 par. 4 point 3;

2) the model of the stamp referred to in art. 128 (1) 2;

3) the necessary data, which should contain the document referred to in art. 128 (1) 2.

2. The Minister responsible for public finance, by issuing the regulation referred to in paragraph 2. 1, takes into account:

1) correct identification of goods;

2) the possibility of confirmation of the export of goods by customs bodies;

3) the form in which the tax refund is to be made;

4) the need to correctly determine the amount of tax that the return may apply for travellers;

5) correct identification of the seller and the buyer;

6) the need to ensure the correct marking of the sales points by means of the travellers on the points of purchase at those points of the goods for which the tax refund is payable.

3. The Minister responsible for public finance may determine, by means of a regulation:

1) other goods than those referred to in art. 126 (1) 3 on which exports do not apply. 126 (1) 1,

2) the minimum total value of purchases resulting from the document referred to in art. 128 (1) 2 at which the tax refund may be requested,

3) the maximum amount of the commission referred to in art. 128 (1) 6

-having regard to the economic situation of the State, the situation with regard to trade in goods with the various groups of goods abroad, the market situation of goods subject to tax and the rules of the European Union.

4. (repealed)

Chapter 6a

Special scheme for telecommunications services, broadcasting services or electronic services provided by entities established in the territory of the European Union but not established in the country of consumption, to non-taxable persons, as referred to in Article 28a

Article 130a. [ Definitions] Whenever you are in this chapter, you are talking about:

(1) VAT-shall mean the value added tax and the value added tax;

(2) taxable persons, shall mean legal persons, organisational units having no legal personality, and natural persons who have established an economic activity or a fixed establishment in the territory of the Union European;

(3) the procedure for the specific VAT accounting-it is understood by this settlement of the VAT due in respect of the provision of telecommunications, broadcasting services or electronic services to the Member State of consumption in which the taxable person is not established economic activity or a fixed establishment of business.

Article 130b. [ Request for information on the intention to use the special VAT accounting procedure] 1. A subatter providing telecommunication services, broadcasting services or electronic services for which the place of benefit is specified in accordance with art. 28k, in favour of non-taxable persons referred to in Article 28a, established, domiciling or habitual residence in the Member State of consumption may lodge a notification informing the Member State in which it intends to make use of the special VAT accounting procedure in the Member State in which it has:

(1) the establishment of the business or

(2) a fixed establishment if it is not established in the territory of the European Union, or

(3) a fixed establishment and which, in order to submit a notification, chooses not to have business in the territory of the European Union, but has more than one fixed establishment economic activity within the European Union.

2. The Member State in which the taxable person has lodged the declaration shall be considered to be the Member State of identification.

3. In the case referred to in paragraph. In accordance with Article 1 (1) (3), the taxable person may not change the Member State of identification earlier than two consecutive years from the end of the year in which he began to use the procedure for the special settlement of VAT.

4. In the case where the Member State of identification is the Republic of Poland, the notification shall be made by means of electronic communication to the chief of the second tax office.

5. The chief of the second tax office shall identify the taxpayer for the purpose of the special VAT accounting procedure and confirm the notification by using the number through which the taxpayer is identified for the tax.

6. Where a taxpayer does not fulfil the conditions for the use of a procedure of special VAT accounting, the chief executive of the second tax office shall issue a decision refusing to accept the notification, for which he serves the complaint. The taxable person shall be informed of the issue of the order also by means of electronic means of communication.

7. The taxable person identified for the purpose of the special VAT accounting procedure shall be obliged to notify the warden of the second tax office by means of electronic means of communication of:

1) changes to the data covered by the notification, except for those whose updates have been made on the basis of art. 96 (1) 12 or the Act of 13 October 1995. the rules for the records and identification of taxpayers and payers,

(2) changes in the activity covered by the special VAT accounting procedure, which no longer fulfils the conditions for its application,

3. termination of the provision of telecommunications services, broadcasting services and electronic services

-no later than 10. on the day of the month following the month in which the circumstance requiring notification occurred.

8. Where the taxable person identified for the purposes of the special VAT accounting procedure:

1) notifies the Governor of the second tax office to cease providing telecommunications services, broadcasting services and electronic services or

2) does not exist or despite the documented trials there is no possibility to contact him or his proxy, or for a period of eight consecutive calendar quarters does not provide services covered by the special VAT accounting procedure, or

3) does not fulfil the conditions for the use of the procedure of special VAT accounting, or

4) systematically fails to comply with the rules concerning the procedure of special VAT accounting

-the chief executive of the second tax office shall issue an order to lapse the identification of that taxable person for the purposes of the procedure for the specific VAT accounting for which the complaint is intended. The taxable person shall be informed of the issue of the order also by means of electronic means of communication.

Article 130c. [ Obligation to submit a VAT return] 1. The travelers identified for the purpose of the special VAT settlement procedure are obliged to submit by means of electronic means of electronic communication declarations for the purposes of VAT settlement, hereinafter referred to as "VAT declarations", to the Second Tax Office Warsaw-Śródmieście, hereinafter referred to as the Second Treasury Office.

2. The VAT Declarations shall be submitted for the quarterly periods within a period of up to 20. on the day of the month following each subsequent quarter.

3. The term referred to in paragraph 2, it shall also end when the last day of the deadline falls on a Saturday or a public holiday.

4. The VAT declaration shall include:

1) the number by which the taxpayer is identified for the tax;

2. for each Member State of consumption in which VAT is due:

(a) the total value of telecommunications services, broadcasting services and electronic services less the amount of VAT,

(b) the total amount of tax due in respect of the services referred to in point (a), together with its breakdown by amounts corresponding to the individual VAT rates,

(c) VAT rates;

3) the amount of tax due in total.

(5) Where, in addition to a fixed establishment in the Member State of identification, the taxable person also has a fixed establishment situated in another Member State from which he or she is situated in another Member State, telecommunication services, broadcasting services or electronic services are provided, a VAT return, in addition to the information referred to in paragraph 1. 4, it shall contain:

1. the total value of those services for the Member State in which that taxable person is in such a place, together with its division into the Member States of consumption, and

(2) the number by which the taxable person is identified for value added tax and, in the absence thereof, any number by which that taxable person is identified in the Member State in which he is located.

(6) The amounts in the VAT return shall be expressed in euro.

7. Where the payment for the provision of telecommunications, broadcasting or electronic services is made in other currencies other than the euro, the conversion rate published by the European Bank shall be used for the conversion into euro of the electronic services or services in the euro area. The central on the last day of a given trading period, and if it is not published on that date-the exchange rate published the following day.

8. The taxable persons shall be obliged to pay the amounts of VAT in euro, indicating the VAT declaration to which the payment is made, within the time limit referred to in paragraph. 2, to the bank account of the second tax office.

Article 130d. [ Obligation to keep in electronic records of transactions covered by the special VAT accounting procedure] 1. The travelers identified for the purpose of the special VAT accounting procedure shall be obliged to keep in electronic records the transactions covered by the special VAT accounting procedure, in accordance with the requirements referred to in art. 63c of Regulation 282/2011.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, it shall be made available by the taxable person by means of electronic communication at each request of the Member State of identification and of the Member State of consumption.

3. The epidences referred to in paragraph 3. 1, shall be kept for a period of 10 years from the end of the year in which the provision of telecommunications services, broadcasting services or electronic services has been carried out.

Chapter 7

Specific procedure for telecommunications services, broadcasting services or electronic services provided by foreign entities to non-taxable persons referred to in Article 28a

Article 131. [ Definitions] Whenever you are in this chapter, you are talking about:

(1) VAT-shall mean the value added tax and the value added tax;

2) foreign entities-it is understood by it legal persons, organisational units without legal personality, and natural persons not having established business activity or fixed place of business on territory of the European Union carrying out activities subject to VAT on the territory of the European Union, which has not registered its economic activity in the territory of the European Union and for which no requirement for identification is established for the VAT needs in the territory of the Member State

3) (repealed)

4) Member State of identification-it is understood by that Member State which a foreign entity chooses to submit a notification informing it of its intention to use the procedure for a special VAT accounting, if its activity in the supply of telecommunications services, broadcasting services or electronic services as a VAT taxable person within the territory of the European Union shall be commenced in accordance with the provisions of this Chapter;

5) (repealed)

(6) the procedure for the specific VAT accounting-this is understood by the payment of the VAT due for the provision of telecommunications, broadcasting services or electronic services to the Member State of consumption through the Member State identification.

Article 132. [ Ticket] 1. Foreign entities providing telecommunication services, broadcasting services or electronic services for which the place of benefit is specified in accordance with art. 28k, in favour of non-taxable persons referred to in Article 28a, established, domiciling or habitual residence in the European Union, may lodge in the Member State of identification a notification announcing the intention to use the procedure for a specific VAT settlement.

2. (repealed)

3. In the case where the Member State of identification is the Republic of Poland, the notification shall be made by means of electronic communication to the warden of the second tax office.

4. In the case referred to in paragraph. 3, the notification should contain in particular: the name of the foreign entity, its address together with the postal code, the e-mail address, the address of the website belonging to that entity, the tax number granted to him in the country of establishment an economic activity or a fixed establishment, if it is given there, and a declaration by the foreign entity that it has not been identified for VAT purposes within the territory of the European Union.

5. The Chief Executive of the second tax office, confirming the notification, gives the foreign entity an identification number for the purposes of the settlement of its telecommunications services, services, using electronic means of communication transmission or electronic services.

5a. In the event that a foreign entity does not fulfil the conditions for the use of a procedure of special VAT accounting, the chief executive of the second tax office shall issue a decision refusing to accept the notification, for which the complaint is used. The foreign entity shall be notified of the issue of the order also by means of electronic means of communication.

6. The foreign entity identified for the purpose of the special VAT accounting procedure shall be obliged to notify the warden of the second tax office by means of electronic means of communication of:

1) changes to the data covered by the notification,

(2) changes in the activity covered by the special VAT accounting procedure, which no longer fulfils the conditions for its application,

3. termination of the provision of telecommunications services, broadcasting services and electronic services

-no later than 10. on the day of the month following the month in which the circumstance requiring notification occurred.

7. Where:

1) a foreign entity identified for the purpose of the special VAT accounting procedure notifies the chief of the second tax office of the cessation of the provision of telecommunications services, broadcasting services and electronic services or

2) in spite of the documented trials, it is not possible to contact a foreign entity identified for the purpose of the special VAT accounting procedure or its proxy, or for a period of eight consecutive calendar quarters the entity does not provide services subject to a specific VAT accounting procedure, or

3) a foreign entity identified for the purpose of the special VAT accounting procedure does not meet the conditions for the use of the special VAT accounting procedure, or

4) a foreign entity identified for the purpose of the special VAT accounting procedure systematically fails to comply with the rules concerning the procedure of special VAT accounting

-the Head of the Second Tax Office shall issue an order to lapse the identification of that entity for the purposes of the procedure for the specific VAT accounting for which the complaint is intended. The foreign entity shall be notified of the issue of the order also by means of electronic means of communication.

8. (repealed)

Article 133. [ Declaration of VAT] 1. Foreign entities identified for the purpose of the special VAT accounting procedure shall be obliged to submit, by means of electronic means of communication, VAT returns to the second tax office.

2. The VAT Declarations shall be submitted for the quarterly periods within a period of up to 20. on the day of the month following each subsequent quarter.

2a. The term referred to in paragraph 2, it shall also end when the last day of the deadline falls on a Saturday or a public holiday.

3. (repealed)

4. The VAT declaration shall include:

1. the identification number referred to in Article 132 (1) 5;

2. for each Member State of consumption:

(a) the total value of telecommunications services, broadcasting services and electronic services less the amount of VAT,

(b) the total amount of tax due in respect of the services referred to in point (a), together with its breakdown by amounts corresponding to the individual VAT rates,

(c) VAT rates;

(3) for all Member States of consumption, the total amount of tax due.

(5) The amounts in the VAT return shall be expressed in euro.

6. Where the payment for the provision of telecommunications, broadcasting or electronic services is made in other currencies other than the euro, the conversion rate published by the European Bank shall be used for the conversion into euro of the electronic services or services in the euro area. The central on the last day of a given trading period, and if it is not published on that date-the exchange rate published the following day.

7. (repealed)

8. Foreign entities shall be obliged to pay the amounts of VAT in euro, indicating the VAT declaration to which the payment relates, within the time limit referred to in paragraph. 2, to the bank account of the second tax office.

Article 134. [ Accountancy] 1. Foreign entities identified for the purpose of the special VAT accounting procedure shall be obliged to carry out electronic records of transactions covered by the special VAT accounting procedure, in accordance with the requirements referred to in art. 63c of Regulation 282/2011.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, it shall be made available by a foreign operator by electronic means at any request of the Member State of identification and of the Member State of consumption.

3. The epidences referred to in paragraph 3. 1, shall be kept for a period of 10 years from the end of the year in which the provision of telecommunications services, broadcasting services or electronic services has been carried out.

Chapter 7a

Specific procedure for the provision of international occasional passenger road transport services

Art. 134a. [ Notification of the intention to use a specific procedure for the clearing of tax by taxable persons providing international road transport services] 1. A podatnica providing only international road transport services, consisting of occasional carriage of passengers by bus registered in the territory of a Member State other than the territory of the country, having its registered office an economic or permanent place of business from which they provide those services and, in the absence of such a place of business or a fixed establishment, a permanent place of business residence or normal place of residence in the territory of a Member State other than the territory of the country, which does not benefit from the possibility of deducting input tax, receiving a refund of that tax or refund of the tax difference referred to in Article 87 (1) 1, they may submit a notification informing them of their intention to make use of a specific procedure for the accounting of the tax in respect of those services referred to in paragraph 1. 2-6, in art. 134b and art. 134c.

2. The notification referred to in paragraph. 1, the taxpayers shall submit to the chief executive of the second tax office by electronic means.

3. The report referred to in paragraph. 1, shall be carried out by means of an IT application provided in the Public Information Bulletin of the Minister responsible for public finance. That notification shall contain: the name of the taxable person referred to in paragraph 1. 1, its address bearing the postal code, the e-mail address, the number of the tax identification for the purposes of value added tax granted to him in the Member State of establishment of the business activity or the fixed establishment the economic activity from which it provides those services and, in the absence of such a place of business or a fixed establishment, which is granted in the Member State of residence, or habitual residence, and information that the taxable person has not been registered as the VAT taxable person is active in accordance with art. 96 (1) 4.

4. The chief of the second tax office shall give the taxpayer who has submitted the declaration referred to in the paragraph. 1, the identification number for the needs of the services referred to in paragraph 1 for the purposes of his/her country of service. 1, and confirms its identification as a "VAT taxpayer-occasional services" using the electronic route.

5. The taxpayer identified as a VAT taxpayer-occasional services shall be obliged to notify the warden of the second tax office of any changes to the data covered by the notification referred to in the paragraph. 1, within 7 days, counting from the day on which the change occurred.

6. Where a taxable person identified as a VAT taxable person, he shall carry out occasional services:

1) notifies the Governor of the second tax office of the cessation of the services referred to in paragraph. 1, or

2) without notifying the Chief Executive of the second tax office of the cessation or suspension of the performance of the services referred to in paragraph. 1, does not submit the declaration referred to in art. 134b (b) 1, for another 4 quarters, or

3) cease to meet the conditions referred to in art. 134a (1) 1, necessary for the use of the special procedure set out in this Chapter

-the chief executive of the second tax office shall notify the taxable person of the expiry of his identification for the purposes of his/her activities within the territory of the country of services referred to in paragraph 1 (a). 1.

Article 134b. [ Tax Declaration] 1. Taxes identified as VAT taxpayers-occasional services are obliged to submit tax declarations for the purposes of the settlement of the service tax referred to in art by electronic means to the second tax office. 134a (1) 1, by the deadline of 25. on the day of the month following the quarter in which the tax obligation arose.

2. The tax declaration referred to in the paragraph. 1, it shall contain:

1. the identification number referred to in Article 134a (1) 4;

2) the registration number of the bus, the number of passengers carried and the value provided by bus on the territory of the country of services without tax;

3. the total value of the services provided in the territory of the country without tax, which is the taxable amount;

4) the rate of tax;

5) the total amount of tax to be paid to the tax office.

3. The amounts in the declaration referred to in paragraph. 1, shall be expressed in Polish zlotys.

4. Where the payment for the provision of the services referred to in Article 134a (1) 1, held in other currencies other than the Polish zloty, the conversion into gold may be made in accordance with the customs rules used for the determination of the customs value of imported goods.

5. In the case referred to in paragraph. 1, the taxpayers shall be obliged, without calling the chief of the tax office, to calculate and pay the tax due in Polish zlotys within the period referred to in the paragraph. 1, to the bank account of the second tax office.

Article 134c. [ Keeping records] 1. Taxes identified as VAT taxpayers-occasional services are obliged to keep records in electronic form, containing the data necessary to determine the subject matter and tax base, the amount of the tax due and other data for the correct preparation of the declaration referred to in Article 134b (b) 1.

2. The residence referred to in paragraph 2 shall be provided for in paragraph 2. 1, it shall be made available by the taxable person by electronic means, in accordance with separate regulations, at any request of the warden of the second tax office.

3. The epidences referred to in paragraph 3. 1, shall be kept for a period of 5 years from the end of the year in which the services referred to in Article 4 have been provided. 134a (1) 1.

Chapter 8

Intra-Community tripartite transactions-simplified procedure

Article 135. [ Definitions] 1. Whenever this chapter is referred to:

(1) VAT-shall mean the value added tax and the value added tax;

2. intra-Community trilateral transaction shall be understood by the transaction in which the following cumulative conditions are met:

(a) the three VAT taxpayers identified for intra-Community transactions in three different Member States participate in the delivery of the goods in such a way that the first of them is to issue the goods directly to the last goods in the order, the delivery of the goods shall be made between the first and the second and the last and the last in the order,

(b) the subject-matter of the supply is dispatched or transported by the first or transported by the second in the order of the taxable person (VAT) or on their behalf from the territory of one Member State in the territory of another Member State;

(3) intra-Community acquisitions of goods-this is understood by the acquisition of the right to dispose of as the owner of the goods which, as a result of the supply, are dispatched or transported in the territory of a Member State other than the territory of the State the starting point of dispatch or transport by the delivery, the purchaser of the goods or their behalf;

4) the simplified procedure-it is understood by this procedure for the settlement of VAT in intra-Community trilateral transactions, consisting in the fact that the last in the order of VAT taxable person is clearing the VAT for the effect on his delivery of the goods by second in order of VAT taxable person, if the following conditions are met:

(a) the delivery to the last in order of the VAT taxable person was immediately preceded by intra-Community acquisitions of goods in the order of VAT,

(b) the second in order of VAT taxable person making supplies to the last in the order of the VAT taxable person is not established in the territory of the Member State in which the transport or dispatch ends,

(c) the second consecutive VAT taxable person shall apply the same VAT identification number to the first and last VAT taxable person, which has been awarded to him by a Member State other than that in which the transport begins or ends. or dispatch,

(d) the last in order of VAT taxable person shall apply the VAT identification number of the Member State in which the transport or dispatch ends,

(e) the last in order of VAT is indicated by the second in order of VAT to the taxable person as being obliged to settle the VAT on the supply of goods carried out under the simplified procedure.

2. The simplified procedure shall also apply where the last in the order of the entity is a legal person who is not a taxable person of value added tax or a taxable person referred to in art. 15, and which is identified for intra-Community transactions in the Member State where the goods are located at the time of completion of the transport or dispatch; in the case of a simplified procedure, the intra-Community acquisition shall be deemed to be the goods have been taxed at the second in the order of the VAT taxpayer.

Article 136. [ Recognition of the acquisition of goods for tax purposes] 1. Where, in a simplified procedure, the second is in the order of the taxable person referred to in Article 135 par. 1 point 4 (a) b and c, is a taxpayer mentioned in art. 15, the intra-Community acquisition of goods shall be deemed to have been taxed in the intra-Community acquisition if it has issued an invoice containing, in addition to the data referred to in Article, the VAT taxable person in the order of VAT. 106e, the following information:

(1) endorsement ' VAT: The EC invoice simplified by virtue of Article 135-138 of the Act on Ptu "or" VAT: EC Invoice Simplified pursuant to Article 141 of Directive 2006 /112/EC ";

2) stating that the tax on the delivery of the delivery will be settled by the last in the order of the taxpayer of value added tax;

3) the number referred to in art. 97 ust. 10, which is applied by it to the first and the last in the order of the taxable person's value added tax;

(4) the identification number used for the value added tax of the last in the order of the taxable person.

2. Paragraph Recipe 1 shall apply mutatis mutandis where the last in the order of the entity is a legal person who is not a taxable person of value added tax, and who is identified for intra-Community transactions in the Member State in which he is located The goods are at the time of dispatch or transport.

3. Paragraph Recipe 1 shall apply mutatis mutandis where, in the simplified procedure, the person referred to in Article 4 (1) is the subject of a taxable person. 15 or a non-taxable legal person within the meaning of the Article 15, which is identified for intra-Community transactions in accordance with art. 97, and the second in the order of the taxable person shall be the taxable person of value added tax laid down in Article 4 (1) 135 par. 1 point 4 (a) b and c, which uses a simplified identification number issued to him for the purposes of that tax by a Member State other than the Republic of Poland, taking into account the rules in force in that other Member State in the the extent to which this procedure is documented.

Article 137. (repealed)

Article 138. [ Information] 1. A subatter listed in art. 15, to which the simplified procedure applies, shall be compulsory, in addition to the data referred to in Article 4. 109 (1) 3, indicate in the kept records the following information:

(1) where it is the second in the order of the taxable person, the remuneration determined for deliveries under the simplified procedure and the name and address of the last person in the taxable person's order of value added tax (a legal person not subject to a tax) value added, required to settle VAT in respect of that transaction);

2) where it is the last in the order of the taxable person:

(a) a turnover (excluding the amount of tax) in respect of its supply within the meaning of Article 135 par. 1 point 4 (a) a, and the amount of the tax on that delivery, which constitutes intra-Community acquisitions of goods,

(b) the name and address of the second in the order of the taxable person.

2. Paragraph Recipe 1 point 2 shall apply mutatis mutandis to non-taxable legal persons referred to in Article 1. 15.

3. In the case of the second in the order of the VAT taxpayer, who uses in intra-Community transactions a three-way identification number for the purposes of value added tax granted to him by a Member State other than the Republic of Poland, no the obligation to keep the records referred to in Article shall be made. 109 (1) 3, when transport or shipment ends in the territory of the country.

4. Paragraph Recipe 3 shall apply if all the conditions referred to in Article 4 are met. 136, to transfer the obligation to settle the tax on the last in the order of the VAT taxpayer mentioned in art. 15 or to a non-taxable legal person within the meaning of the Article. 15, which is identified for intra-Community transactions in accordance with art. 97.

5. Where the second in the order of VAT taxable persons in the simplified procedure is the taxable person referred to in art. 15, it is obliged to show the data about the transactions made in the tax return and the summary information respectively.

CHAPTER XIII

Amendments to the provisions in force, transitional and final provisions

Chapter 1

Amendments to the provisions in force

Article 139. (bypassed)

Article 140. (bypassed)

Article 141. (bypassed)

Article 142. (bypassed)

Article 143. (bypassed)

Article 144. (bypassed)

Article 145. (bypassed)

Chapter 2

Transitional and final provisions

Article 146. [ Transitional provisions] 1. In the period from the date of accession of the Republic of Poland to the European Union to:

1. 30 April 2008 a rate of 3% shall apply with regard to the operations referred to in Article 3. 5, the subject of which is the goods and services listed in Annex No. 6 to the Act, excluding the intra-Community supply of goods and the export of goods;

2) on 31 December 2007. a rate of 7% shall be applied to:

(a) construction and assembly works and repair and maintenance works relating to housing construction and associated infrastructure,

(b) housing facilities or parts thereof, excluding commercial premises,

(c) catering services, with the exception of:

-the sale of alcoholic beverages with an alcoholic strength of more than 1,2% and of alcoholic beverages in the form of a mixture of beer and non-alcoholic beverages, where the alcoholic strength exceeds 0,5%,

-the sale of coffee and tea (including additives), carbonated soft drinks, mineral waters as well as the sale in unprocessed state of other goods taxed at a rate of 22%;

3) on 31 December 2007. Tax rate of 0% shall apply to:

(a) supplies in the country and intra-Community acquisitions:

-books (PKWiU ex 22.11)-excluding address books with national, regional and local coverage, telephone books, telex and facsimile books (PKWiU 22.11.20-60.10), notes, maps and leaflets, which are applied on the basis of separate provisions ISBN.

-specialist periodicals,

(b) imports:

-printed books and brochures (ex PCN 4901), (ex CN 4901), which are marked with the separate provisions of the symbols ISBN,

-specialist periodicals,

(c) conversion of the cooperative right into the ownership of the housing-cooperative right to the premises and the transfer to a cooperative member of the property of the dwelling or property of a single-family house.

2. Through works related to housing construction and accompanying infrastructure referred to in paragraph. 1 point 2 (a), shall be understood as construction works relating to investments in housing and associated infrastructure and renovation of housing facilities.

3. Through the infrastructure associated with the housing construction referred to in paragraph. 1 point 2 (a), shall be understood to mean:

1) distribution networks, together with facilities, facilities and attachments to residential buildings,

2) arranging and managing the premises in the framework of projects and tasks of housing construction, in particular roads, arrival, commutations, greenery and small architecture,

3) water equipment and concepts, water treatment stations, wastewater treatment plants, boiler rooms and water supply, sewerage, heat, power, gas and telecommunications networks

-if they are linked to housing facilities.

4. Through the specialist journals referred to in paragraph. 1 point 3 (a) Second indent and point 3 (a) b second indent, it is necessary to understand the periodical publishing houses with the symbol ISSN, covered by PKWiU 22.13, PCN 4902 and CN 4902, on the subject of a wide range of issues relating to cultural and creative activities, educational, scientific and scientific activities. popular, social, professional and methodical, regional and local, as well as for the blind and partially sighted, published no more than once a week in the form of separate notebooks (numbers) covered by the common title, which The end of the dose is not expected to be completed at regular intervals. a cartridge of not more than 15,000 copies, with the exception of:

1) periodicals of general content, constituting a basic source of current information about current national and foreign events, intended for a wide range of readers;

2) publications containing pornographic content, publications containing content inciting hatred against the background of national, ethnic, racial, religious or religious differences, or because of the group's unbelievousness or insulting of the group population or individual persons and publications propagating totalitarian moods;

3) publishing houses in which at least 33% of the space is intended free of charge or for consideration for commercial advertisements, advertisements or advertising texts, in particular information and advertising journals, advertising, folders and advertising catalogues;

4) publishing houses, which contain mainly a complete novel, storytelling or other work in the form of illustrated text or not, or in the form of drawings bearing a description or not;

5) publications, in which more than 20% of the space is intended for crossbreeds, cryptograms, puzzles, and other word or drawing games;

6) publications containing popular information, in particular advice, information about known and famous forms of public life;

7) periodicals on which the amount of effort will not be exposed.

Art. 146a. [ Rates applicable from 1 January 2011. by 31 December 2016] For the period from 1 January 2011 by 31 December 2016, subject to Article 146f:

1) the tax rate referred to in art. 41 par. 1 and 13, art. 109 (1) 2 and Art. 110, is 23%;

2) the rate of tax referred to in art. 41 par. 2, art. 120 (1) 2 and 3 and in the title of Annex 3 to the Act, amounts to 8%;

(3) the rate of the flat-rate tax reimbursement referred to in Article 3. 115 (1) 2, shall be 7%;

(4) the lump sum referred to in Article 114 par. 1, is 4%.

Art. 146b. [ Calculation of the amount of tax due in the case of a provision by a service taxpayer] In the case of a provision by a taxable person of services, including trade and gastronomy, during the period referred to in Article 146a, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the delivery and the rate:

1) 18,70%-for goods and services covered by the 23% tax rate;

2) 7,41%-for goods and services covered by the 8% tax rate.

Art. 146c. [ Amount of tax charged for the supply of a new means of transport] During the period referred to in art. 146a, for the purposes of art. 86 (1) 2 point 7, the amount of the input tax shall be the equivalent of 23% of the amount due for the supply of a new means of transport, but not higher than the amount of the tax included in the invoice stating the acquisition of that measure or the customs document, or the tax paid by the taxable person from intra-Community acquisitions of that measure.

Art. 146d. [ Delegation] 1. Minister responsible for public finance, by way of regulation:

1) during the period referred to in art. 146a, may reduce the rate of tax to 0%, 5% or 8% for the supply of certain goods and for the provision of certain services or for part of those supplies or parts of the supply of services and lay down conditions for the application of reduced rates;

2. for a fixed period no longer than 31 January 2011. may reduce the tax rate of 8% to 7% for the supply of certain goods and for the provision of certain services, or for part of those supplies or parts of the supply of services, and to lay down the conditions for the application of that rate.

2. The Minister for the issuing of the Regulations referred to in paragraph. 1, takes into account:

1) the specificity of trading certain goods and the provision of certain services;

2) the course of implementation of the state budget;

3) the rules of the European Union.

Art. 146e. [ Application of art. 120 (1) 11 point 3 for the supply of works of art] Article Recipe 120 (1) Article 11 (3) shall apply mutatis mutandis to the supply of works of art which have been subject to a rate of duty of 8% applicable to those goods in accordance with the provisions of Article 4 (1). 146a.

Article 146f. [ Tax rates based on the state relationship of public debt to gross domestic product] 1. In the case when the relation of the sovereign public debt to the gross domestic product as at 31 December 2011, announced by the Minister of Finance, by the deadline of 31 May 2012, by means of a notice, in the Official Journal The Republic of Poland "Monitor Polski", exceeds 55%:

1) in the periods from 1 July 2012. by 30 June 2013 and from 1 January 2015. by 31 December 2015:

(a) the rate of tax referred to in Article 41 par. 1 and 13, art. 109 (1) 2 and Art. 110, is 24%,

(b) the rate of tax referred to in Article 3. 41 par. 2, art. 120 (1) 2 and 3 and in the title of Annex No. 3 to the Act, amounts to 9%,

(c) the rate of tax referred to in Article 41 par. 2a and in the title of Annex No. 10 to the Act, is 6%,

(d) the lump sum referred to in Article 114 par. 1, shall be 5%,

(e) the rate of the flat-rate tax reimbursement referred to in Article 115 (1) 2, shall be 7,5%;

2) during the period from 1 July 2013. until 31 December 2014 the rates referred to in point 1 (a). (a-e, 25%, 10%, 7%, 6% and 8% respectively;

3) in the period from 1 January 2016. until 31 December 2016 the rates referred to in point 1 (a). and d and e, respectively, are 23%, 8%, 4% and 7% respectively.

2. Where the public debt ratio is not exceeded, the gross domestic product referred to in paragraph 2 shall not be exceeded. 1, and the state relationship of public debt to gross domestic product as at 31 December 2012, announced by the Minister of Finance, by the deadline of 31 May 2013, by means of a notice, in the Official Journal of the Republic of Poland Polish "Monitor Polski", exceeds 55%:

1) in the periods from 1 July 2013. by 30 June 2014 and from 1 January 2016. until 31 December 2016, the provision of the paragraph. Point 1 shall apply mutatis mutandis;

2) during the period from 1 July 2014. by 31 December 2015, the provision of the paragraph. Point 2 shall apply mutatis mutandis;

3) in the period from 1 January 2017. until 31 December 2017, the provision of the paragraph. 1 point 3 shall apply mutatis mutandis.

3. (repealed)

4. In the case referred to in paragraph. 2, the increase in the rates referred to in that provision shall not apply if the relationship referred to in Article 3 (1) (a) is not applicable. 38a point 4 of the Act of 27 August 2009. on public finances (Dz. U. of 2013 r. items 885 and 938), as at 31 December 2012, does not exceed 55%.

Art. 146g. [ Calculation of the amount of tax due for services, including in trade and gastronomy] 1. In the cases referred to in art. 146f par. 1 point 1 or paragraph. 2 point 1, for services, including trade and catering, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the delivery and the rate:

1) 19,36%-for goods and services covered by the 24% tax rate;

2) 8,26%-for goods and services covered by the 9% tax rate;

3) 5.66%-for goods and services covered by the 6% tax rate.

2. In the cases referred to in art. 146f par. 1 point 2 or paragraph. 2 point 2, for services, including trade and catering, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the delivery and the rate:

1) 20%-for goods and services covered by the 25% tax rate;

2) 9,09%-for goods and services covered by the 10% tax rate.

3. In the cases referred to in art. 146f par. 1 point 3 or paragraph. 2 point 3, for services, including trade and gastronomy, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the delivery and the rate:

1) 18,70%-for goods and services covered by the 23% tax rate;

2) 7,41%-for goods and services covered by the 8% tax rate.

Art. 146h. [ Amount of tax charged for the purpose of Art. 86 (1) 2 (7) For the purpose of art. 86 (1) 2 point 7 of the amount of the input tax shall be the equivalent of:

1) 23%, in the cases and periods referred to in Art. 146f par. 1 point 3 or paragraph. 2 point 3,

2) 24%, in the cases and periods referred to in Art. 146f par. 1 point 1 or paragraph. 2 point 1,

3) 25%, in the cases and periods referred to in Art. 146f par. 1 point 2 or paragraph. 2 point 2

-the amount due for the supply of a new means of transport, but not more than the amount of the tax in the invoice stating the acquisition of that measure or the customs document, or the tax paid by the taxable person from the intra-Community acquisition of that measure center.

Art. 146i. [ Possibility of reducing the tax rate for the supply of certain goods and the provision of certain services] The Minister responsible for public finance, by means of a regulation, may reduce the rates of tax for the supply of certain goods and the provision of certain services, or for part of those supplies or parts of the supply of services, and specify the conditions of use. reduced rates, up to:

1) 0%, in the cases and periods referred to in art. 146f,

2) 5%, in the cases and periods referred to in Art. 146f par. 1 point 3 or paragraph. 2 point 3,

3) 6%, in the cases and periods referred to in Art. 146f par. 1 point 1 or paragraph. 2 point 1,

4) 7%, in the cases and periods referred to in Art. 146f par. 1 point 2 or paragraph. 2 point 2,

5) 8%, in the cases and periods referred to in Art. 146f par. 1 point 3 or paragraph. 2 point 3,

6) 9%, in the cases and periods referred to in Art. 146f par. 1 point 1 or paragraph. 2 point 1,

7) 10%, in the cases and periods referred to in Art. 146f par. 1 point 2 or paragraph. 2 point 2

-having regard to the specificity of the marketing of certain goods and the provision of certain services, the course of implementation of the State budget and the European

Art. 146j. [ Application of the provision of art. 120 (1) 11 point 3 for the supply of works of art] Article Recipe 120 (1) Article 11 (3) shall apply mutatis mutandis to the supply of works of art which have been subject to a tax at the rate of 8%, 9% or 10% applicable to those goods in accordance with the Article. 146f.

Article 147. [ Tax exemption for licensing and sub-licences] 1. For the period up to 31 December 2005 It shall be exempt from the tax of the licence and sub-licence services, other than those referred to in Article. 4 point 2 (b) c and lit. the Act referred to in Article 175, granted on the basis of contracts concluded before the entry into force of the Act, without taking into account the changes of these contracts made after that date.

2. Paragraph Recipe 1 shall apply on condition that the contracts have been registered at the tax office prior to 14 May 2004.

Article 148. [ Calculation of taxed sales amount] For the calculation of the amount of the taxed sales referred to in Article 7 ust. 4-6, for the year 2003 and for the period from 1 January to 30 April 2004 the value of the sale of taxed goods within the meaning of the Article shall be taken 4 point 8 of the Act referred to in Article 4 175.

Article 149. [ Exportation of goods] 1. Condition for export of goods referred to in art. 6 para. 8a point 1 of the Act referred to in Article 175, after 30 April 2004. shall be deemed to have been satisfied if no later than the expiry of the 6 months following the date of receipt of the advance:

1. export of the goods in the performance of the operations referred to in Article 2. 1 and 3 of the Act mentioned in art. 175 in the territory of a Member State other than the territory of the country and the taxable person has a document confirming the acceptance by the purchaser of the goods in the territory of a Member State other than that of the country

2) the export of goods referred to in art. 2 point 8.

2. In the case referred to in art. 18 (1) 4-7 of the law referred to in art. 175, receipt of a document confirming the export of the goods outside the national territory after 30 April 2004. authorises the taxable person to make a correction of the tax due on the sale made, in the accounts for the month in which the taxpayer received the document.

Article 150. [ Tax Due] In the case referred to in art. 21d of the law referred to in art. 175, receiving after 30 April 2004. a document confirming the export of goods outside the country entitles the taxpayer to make an adjustment to the tax due on that sale, but not later than six months, counting from the end of the month in which the sale was made within the meaning of art. 4 point 8 of the Act referred to in Article 4 175.

Article 151. [ Amounts] 1. The amounts referred to in art. 10 para. 1 point 2 and in Article 24 ust. 2, for the year 2004, fixed in proportion to the May-December 2004 period. are respectively 30 500 PLN and 107,000 PLN.

2. The amounts determined in accordance with the paragraph. 1 shall be adopted for the year 2005 as the amounts referred to in Article 3. 10 para. 2 and Art. 24 ust. 3.

Article 152. [ Obligation to establish a tax representative] 1. The subatters referred to in art. 15 para. 1, not established, permanent establishment or place of residence in the territory of the country, registered in accordance with art. 9 of the law referred to in Article 4 175, they have an obligation to establish a tax representative referred to in art. 15 paragraph 7-10 , and the transfer of the identity of the established representative to the Head of the Treasury Office by 30 September 2004.

2. In the event that a tax representative is not established within the period referred to in paragraph. 1, the chief of the tax office shall draw from the office of the taxpayer from the register as a VAT taxpayer.

Article 153. [ Construction Contributions] 1. The tax base referred to in the art. 29 par. 6 and 7 , the value of the contributions and fees referred to in that provision and the parts of those contributions and charges brought before 1 May 2004 shall not be included.

2. The provisions of the Act do not apply in the cases referred to in art. 29 par. 8 If the establishment of a cooperative housing entitlement to a dwelling and the accommodation of the housing was carried out before 1 May 2004.

Article 154. [ Accrued Tax Amount] 1. The provision of art. 86 paragraph 7 does not apply to cars which are the subject of a lease, lease, leasing or other similar contract for which a taxable person has been entitled, in accordance with the provisions of the goods and services tax, and of excise duty, in force before 1 May 2004, the right to reduce the amount of tax due on the amount of tax charged on the rent (instalments) or other payments resulting from such a contract.

2. Paragraph Recipe 1 shall apply:

1) in relation to the contract concluded before the entry into force of the Act, without taking into account the amendments of this contract after the entry into force of the Act, and

2. provided that the contract has been registered in the competent tax office until 14 May 2004.

Article 155. [ Revenues taxed by personal income tax] In cases which are not governed by separate provisions, the income tax on personal income tax does not include the tax payable on goods and services and the refund of the tax on goods and services.

Article 156. [ Information and notices] Information and notices notified to the tax authority on the basis of the Act mentioned in Art. 175 retain its validity.

Article 157. [ Taxable Persons registered as VAT taxpayers] 1. The Podatnica registered for the last day before the date referred to in art. 176 point 2, on the basis of art. 9 of the law referred to in Article 4 175, with the exception of the taxable persons mentioned in Article 5 par. 2 of the Act referred to in Article 2 175, will be considered taxpayers registered as VAT taxpayers, with that of the taxpayers who in the registration declaration referred to in art. 9 ust. 1 of the Act referred to in Article 1 175, they have reported that they will submit tax returns for goods and services tax, will be found to be taxable persons registered as VAT taxpayers, and the others-for taxpayers registered as VAT-exempt taxable persons, without necessity the confirmation of this fact by the Head of the Tax Office, subject to the paragraph. 2.

2. The provision of the paragraph. 1 shall not apply:

(1) where the taxable person referred to in paragraph 1. 1, which has reported that it will make tax returns, did not make such a declaration for 6 consecutive months or for 2 consecutive quarters-prior to the last month before the entry into force of the Act;

2) in relation to the establishments (branches) of the legal person, being separate taxpayers within the meaning of art. 5 par. 2 of the Act referred to in Article 2 175.

Article 158. [ Application of provisions of the Act] During the period from the date referred to in art. 176 point 2, by 30 April 2004. the provisions of Article 96-98 shall apply mutatis mutandis to taxpayers within the meaning of the Act referred to in art. 175.

Article 159. [ Shortening of terms] During the period from the date of the publication of the Act to 30 April 2004. the terms referred to in Article 23 (1) 6, art. 24 ust. 5 and art. 114 par. 1, for the actions listed there shall be reduced to 7 days.

Article 160. [ Clearing of bets (branches) of a legal person] 1. The units (branches) of the legal entity referred to in art. 157 ust. Article 2 (2), which, in accordance with the law referred to in Article 2, is 175 have chosen the clearing method of the accounts or have chosen to settle for the quarterly period, lose the right to account for this method and to account for the quarterly periods, starting with the settlement in April 2004.

2. Setcount for April 2004. the establishments (branches) referred to in Article 157 ust. In accordance with Article 2 (2), they shall carry out, at the tax office of the operator responsible for the establishment concerned.

3. The legal person whose undertakings (branches) have settled as separate taxpayers shall be entered into with effect from 1 May 2004. to all the rights and obligations of its establishment (branch), which has ceased to be an isolated taxable person, to the extent that the tax on goods and services is concerned.

Article 161. [ Accounting Periods] In the case of taxpayers accounting for quarterly periods, according to art. 10 of the law referred to in art. 175, and with art. 99:

1) the first trading period in 2004. covers the period from January to April 2004;

2. the second financial period in 2004. covers the period from May to June 2004.

Article 162. [ Accrued Tax Amount] 1. In the tax return submitted for May 2004 or for the second quarter of 2004 account shall be taken of the amount of input tax not deducted in previous periods in connection with the Article. 19 (1) 4 of the Act referred to in Article 4 175.

2. To the excess of the input tax on due account referred to in art. 21 (1) 1 of the Act referred to in Article 1 175, resulting from the last tax return submitted for the period prior to the date of entry into force of the Act applies Art. 87.

3. The podatnik, which in April 2004:

1) received an invoice or a customs document, or

2) made the entry in the register-in the case of application by the taxpayer in the import of goods of the simplified procedure

-and had the right, in accordance with the law mentioned in art. 175, to reduce the amount of tax due in the accounts for May 2004. and did not reduce the amount of tax due in the accounts for April 2004, which could be done in the accounts for May 2004.

4. Where, during the last financial period, which occurred before 1 May 2004 The taxpayer had a tax obligation on the import of services and the taxpayer had the right, in accordance with the law mentioned in art. 175, to reduce the amount of tax due in the next trading period, and has not previously reduced the amount of tax due, it may do so in the accounts for the first trading period following 30 April 2004.

Article 163. [ Calculation of proportions] 1. If, in 2003, the taxable person has reached a turnover of more than 30 000 PLN for the exercise of activities which, in accordance with the provisions of the law, would have been taxed or would not have been taxed in the calculation of the amount of the deductible input tax in accordance with art. 90 in the settlement periods from May to December 2004. shall be subject to the proportion referred to in Article 4. 90 par. 3-8, calculated on the basis of the turnover achieved in 2003 in the exercise of those activities, taking into account the scope of the right to reduce the amount of tax due which is due to the law. However, where the taxable person considers that, in respect of him, the amount reached in 2003 is concerned. marketing would be unrepresentative, the article applies. 90 par. 9.

2. Correction of the amount of input tax referred to in art. 91, for the year 2004, refers to the period from 1 May to the end of the tax year. For the calculation of the proportion, the turnover achieved during that period shall be taken. The proportion calculated for this period shall be used for the calculation of the amount of input tax deductible under Article 4 (1) of the basic Regulation. 90 in the course of 2005 In relation to fixed assets and intangible assets acquired before 1 May 2004 the provisions of Article 4 shall apply 20 para. 5 of the Act referred to in art. 175.

Article 164. [ Fuel Bones] In relation to fuel vouchers issued by cooperative banks before 1 May 2004, the provisions of Article 1 shall apply. 40a, 40g, 40h and 40i of the Act referred to in art. 175, however, no longer than 30 September 2004.

Article 165. [ Provisions so far] Pending the entry into force of the implementing rules adopted on the basis of Article 111 (1) 7 and 9 retain the power of the current legislation issued on the basis of art. 29 par. 3 and 4 of the Act mentioned in art. 175.

Article 166. [ Tax Refund] For the refund of the tax in respect of purchased goods and services or for the importation of goods by the entities referred to in art. 89 par. 1 point 3, made in 2003 or during the period 1 January to 30 April 2004 rules issued on the basis of Article 4 shall apply. 23 (1) 1 point 4 of the Act referred to in Article 1 175.

Article 167. [ Minimum amount of total purchase value] The minimum amount of the total value of purchases together with the tax referred to in Article 21e (d) 2 point 2 of the Act referred to in Article 2 175, resulting from the documents issued on the basis of art. 21c par. 2 of the Act referred to in Article 2 175, is applicable in the period during which, in accordance with the provisions of that law, these documents were the basis for the reimbursement of the tax on travellers.

Article 168. [ Apply to other laws] 1. In 2004 the amount referred to in Article 113 (1) 1, shall be adopted at the level prescribed by the implementing provision issued on the basis of the Article. 14 para. 11 point 1 of the Act referred to in Article 1 175.

2. To the taxpayers who have lost their right to an exemption from the tax or have resigned from this exemption, according to art. 14 of the law mentioned in art. 175, prior to 1 May 2004, the provisions of Article 3 (1) shall apply mutatis mutandis. 113 (1) 11.

3. To calculate the value of the taxed sales referred to in Art. 113, for the year 2003 and for the period from 1 January to 30 April 2004. the value of the sale of goods within the meaning of Article 14 para. 1 of the Act referred to in Article 1 175.

Article 169. [ Certification] The certificate referred to in Article 21b ust. 7 point 6 of the Act referred to in Article 4 175, issued by the Minister responsible for public finance before 1 May 2004, shall be valid until the date of issue of the new certificate or until the expiry date of the new certificate.

Article 170. [ Customs-approved treatment] 1. This article is referred to in this article:

(1) the territory of the Community, before enlargement, shall be understood to mean the territory of the Community before 1 May 2004;

2. the territory of the new Member States shall be understood to mean the territory of the States acceding to the European Community on the basis of the Treaty of Accession signed on 16 April 2003, with the exception of the national territory.

2. Where goods have been imported from the territory of the Community before the extension or from the territory of the new Member States in the territory of the country before 1 May 2004 and 1 May 2004. continue to be in the territory of the country covered by the following customs destination:

(1) the inward processing procedure in the system of suspensions,

2. the temporary importation procedure with total relief from import duties,

3. the customs warehousing procedure,

(4) the transit procedure, including temporary storage, before the customs-approved treatment or use,

5) free customs territory/free warehouse

-the goods and services tax provisions in force at the time when the goods are assigned to that customs-approved treatment or use shall continue to apply until the end of the end of the period of destination.

3. If the supply of goods takes place after 30 April 2004. prior to the granting of another customs-approved treatment, the goods referred to in paragraph 1. 2, the provisions of this Law shall apply to this act.

4. For the importation of the goods referred to in paragraph. 2, it shall be considered to:

1. termination in the territory of the country of customs-approved treatment in accordance with the customs legislation, subject to the paragraph. 5, or

2) the introduction into the territory of the country of goods for free circulation without carrying out customs formalities.

5. If the goods referred to in paragraph 2, it was granted after 1 May 2004. a customs-approved treatment or use which does not give rise to a tax obligation on the importation of goods shall be deemed to have been completed in the territory of the country of that customs-approved treatment The provisions of the paragraph 3 and para. Article 4 (4) shall apply mutatis mutandis.

6. The importation of goods shall also be considered to be used (release for free circulation) after 30 April 2004, on the territory of the country, by a taxable person or any other non-taxable person, of goods supplied to them before 1 May 2004. within the territory of the Community before the extension or territory of the new Member States, if:

1. before 1 May 2004. the supply of those goods in the territory of the Community before enlargement or in the territory of the new Member States had or could have applied the provisions of Article 4 respectively. 18 (1) 3 and 4 of the Act referred to in art. 175, and

2. before 1 May 2004. the import of these goods within the meaning of the Act referred to in Article shall not be imported. 175.

7. Where the importation of the goods referred to in paragraph 1 is not applicable. 4-6, it is not possible to determine the moment when the tax obligation arises on a general basis, the tax obligation:

1. arise at the end of the territory of the country of customs purposes in accordance with the customs legislation or the entry into free circulation in the territory of the country of goods without carrying out customs formalities-in the case referred to in the paragraph. 4 and 5;

2) arise at the moment of the use (entry into free circulation) of goods on the territory of the country-in the case referred to in paragraph. 6.

8. In the case of the import of goods referred to in paragraph. 4-6, no tax obligation arises if:

1. the goods have been dispatched or transported outside the territory of the Community; or

2) the subject matter of the importation of the goods referred to in paragraph. 2, point 2, are goods other than means of transport and imported goods have been re-dispatched or transported in the territory of the Member State from which they were exported under the conditions set out in the paragraph. Article 6 (1), to the entity to which it was or may have applied the provisions of Article 6 (1) thereof. 18 (1) 3 and 4 of the Act referred to in art. 175; or

3) the subject matter of the import of the goods referred to in paragraph. Article 2 (2), shall be the means of transport previously acquired or imported into the territory of the Community before the extension or the territory of the new Member States before 1 May 2004, in accordance with the general conditions of taxation in force on that date. territory which, on exportation, has not been subject to a rate of 0% or of exemption, or a refund of value added tax or other tax of a similar nature. The first sentence shall apply if the first use of the means of transport took place before 1 May 1996.

Article 171. [ Commission Agreement] 1. In the case of a commission contract, when the committee issued the goods to the committee before 1 May 2004. and no tax obligation arose before that date, with the commissioner and the committee responsible for that and the taxable amount shall be determined for those transactions in accordance with the rules laid down in the law referred to in Article 4 (1) of the basic Regulation. 175.

2. In the case of a commission contract, when the commissionant acquired the goods or imported the goods before 1 May 2004. and it shall issue this item to the Committee after 30 April 2004, shall have the right to settle the input tax on the acquisition of that goods in accordance with the provisions of the law for the month of May if that tax has not been cleared before 1 May 2004. by the committee.

Article 172. [ Actions based on a lease agreement] If the release of the goods under the contract referred to in Article 7 ust. 1 point 2, took place before 1 May 2004, and the activities performed under that contract were based on the law referred to in art. 175 treated as a service, these tasks are treated as a service until they are completed.

Article 173. [ Notice] In the cases referred to in art. If the taxable persons wish to choose the procedure consisting in the taxation of the margin and take the delivery procedure in May 2004, they may make the notification referred to in Article 4. 120 (1) 13, before 1 May 2004.

Article 174. [ Profit margin scheme] In the cases referred to in art. 120, the procedure consisting in the taxation of the margin shall apply to the supply of goods acquired or previously imported by the taxable persons referred to in Article 4. 120 (1) 4 and 5, after 30 April 2004.

Article 175. [ Repealed provisions] With effect from 1 May 2004 is repealed by the Act of 8 January 1993. o Tax on goods and services and on excise duty (Dz. U. Entry 50, of late. zm.), excluding art. 9, which is repealed with effect from the date referred to in art. 176 point 2.

Article 176. [ Entry into force] The Act shall enter into force after 14 days from the day of the announcement, with the following:

1. 23 (1) 5, 6 and 17, art. 24 ust. 4 and 5, art. 114 par. 1 and Art. 159 shall apply from the date of publication of the Act;

2. Article 96-98, art. 157 and art. 158 shall apply after a period of 7 days from the date of notification of the Act;

3. Article 1-14, art. 15 para. 1-6, art. 16-22, art. 23 (1) 1-4 and para. 7-16, art. 24 ust. 1-3 and para. 6-12, art. 25-40, art. 41 par. 1-11 and 13-16, art. 42-95, art. 99-113, art. 114 par. 2-5, art. 115 -146, art. 148-151, art. 153, art. 156 and Art. 162-171 shall apply from 1 May 2004;

4. Article 41 par. It shall apply from 1 January 2008.

Annex 1. [ (repealed)]

Annexes to the Act of 11 March 2004.

Annex No 1

(repealed)

Annex 2. [ LIST OF GOODS AND SERVICES FROM WHICH THE SUPPLY AND BENEFIT IS ENTITLED TO A FLAT-RATE REFUND OF THE TAX ON GOODS AND SERVICES]

Annex No 2

LIST OF GOODS AND SERVICES FROM WHICH THE SUPPLY AND BENEFITS ARE ENTITLED TO A FLAT-RATE REFUND OF THE TAX ON GOODS AND SERVICES

Item

Symbol of PKWiU 2008

Name of commodity or service (group of goods or services)

Commodity (group of goods)

1

ex 01.1

Plants, other than perennial, with the exception of:

1) cotton and ginned vegetable products for the textile industry (PKWiU ex 01.16.1),

2) peanuts in the shale (PKWiU 01.11.82.0),

3) peanut shells (PKWiU 01.11.83.0)

2

ex 01.21

Grapes (excluding wine produced by the owner of the vineyard)

3

01.24

Pome and pestic fruit

4

ex 01.25.1

Berries and fruit of a kind Vaccinium, excluding kiwi fruit (PKWiU 01.25.11.0)

5

ex 01.25.20.0

Fruit seeds, excluding locust bean seeds, other than non-shroud, not crushed or mold

6

01.25.33.0

Hazelnuts

7

01.25.35.0

Walnuts

8

ex 01.25.90.0

Other fruit, n.e.c., excluding locust bean bread and its unhulled, uncrushed and non-crushed fruit

9

ex 01.26

Oleaginous fruits (excluding coconut) (PKWiU 01.26.20.0)

10

ex 01.28.12.0

Chilli, sweet peppers and other seascapes and aromatic plants of a kind Capsicum or of a kind Pimenta , raw, dried (excluding sweet peppers)

11

ex 01.28.13.0

Nutmeg, nutmeg and cardamom, raw-only mace and cardamom

12

01.28.14.0

Anise, badian, kolendra, kmin, kminek, fennel and juniper berries, raw

13

ex 01.28.19.0

Other unprocessed seasonings and aromatic plants-exclusively: envelopes (Anethum graveolens), marjoram, bovine-estragon, capary, saffron, turmeric, thyme, curry and other unprocessed seasonings and aromatic plants, n.e.s. unclassified

14

01.28.20.0

Hop pellets

15

01.29.20.0

Christmas trees cut off

16

ex 01.30.10.0

Live plants, bulbs, tubers and roots, cuttings and strains; mushrooms, excluding for the cultivation of mushrooms with saddled mushrooms

17

ex 01.4

Live animals and products of animal origin, excluding:

1. cut-on wool, and raw hides and skins with hair, not arbored or unfinished (PKWiU ex 01.45.30.0; ex 01.49.31.0),

2) animal hair of fine or coarse, not carded and uncombed (PKWiU ex 01.49.28.0),

3) spermacet (PKWiU ex 01.49.26.0),

4. raw and preserved raw and preserved pig skins, including the reversal of the tanning process, but further unprocessed, for the tanning industry (PKWiU ex 01.49.31.0)

18

ex 02

Forestry products and forestry services, excluding round wood, of tropical trees (PKWiU 02.20.13.0)

19

ex 03

Fish and other fisheries products; services to assist fishing with the exclusion of:

1) fish of fresh or chilled sea, excluding farmed (PKWiU 03.00.21.0),

2) fish of fresh or chilled sea breeders (PKWiU 03.00.23.0),

3) crustaceans, not frozen (PKWiU 03.00.3), including meal, meal and pellets of crustaceans,

4) oysters of live, fresh or chilled, excluding breeding (PKWiU 03.00.41.0),

5) oysters of live, fresh or chilled, breeding (PKWiU 03.00.43.0),

6) other molluscs and aquatic invertebrates, live, fresh or chilled, excluding breeding (PKWiU 03.00.42.0),

7) other molluscs and aquatic invertebrates, live, fresh or chilled, breeding (PKWiU 03.00.44.0),

8) other fishery products (PKWiU 03.00)

20

ex 08.91.19.0

Other chemical and fertiliser minerals-exclusively horticultural land other than peat containing peat as an essential ingredient and other than a mixture of natural soil, sand, clay and minerals

21

ex 10.11.12.0

Meat of swine, fresh or chilled, only carcases of wild boar intended for human consumption

22

ex 10.11.32.0

Frozen porcine meat-only carcases of wild boar intended for human consumption

23

ex 10.11.39.0

Other meat and edible meat offal, fresh, chilled or frozen, only meat of game meat

24

ex 10.11.41.0

Grey wool, uncleaned wool, including jerseys of the other haircut-grey wool only

25

ex 10.11.60.0

Raw, non-edible animal waste-only waste from farming and hunting

26

ex 10.20.11.0

Fresh or chilled fish fillets, fish fillets and other fish meat (including finely chopped) only fillets and meat of freshwater fish, fresh or chilled

27

ex 10.20.13.0

Frozen fish-frozen freshwater fish only

28

ex 10.20.14.0

Frozen fish fillets-only frozen fillets of freshwater fish

29

ex 10.20.15.0

Other frozen fish meat, including minced-only frozen meat of freshwater fish

30

ex 10.39.30.0

Vegetable materials, waste, residues and by-products-only leaves, waste ocopic plants, vegetables, waste (legumes, butterflies and oleaginous plants, excluding flax and hemp), acorns and chestnuts

31

10.91.20.0

Lucerne (alfalfa) meal and granules

32

16.10.39.0

Other wood in the rough, including sprinkled piles and poles

33

ex 16.29.25.0

Articles of straw, of esparto and of other materials of a kind used for plaiting; basketware and wickerwork-only straw and hay briquettes

34

ex 20.15.80.0

Natural or organic fertilisers n.e.c.-exclusively horticultural land (other than those classified in PKWiU 08.91.19.0) and earth humus

Services (service group)

35

ex 01.6

Farm and animal husbandry services, excluding veterinary services and horse riding services and animal shelters (PKWiU ex 01.62.10.0)

36

ex 02.40.10

Forestry services excluding patrolling of forest-operated forests by non-forestry units (PKWiU ex 02.40.10.3) and forest management consultancy

37

ex 03.00.7

Support services for fisheries, excluding maritime fisheries services (PKWiU ex 03.00.71.0)

38

77.31.10.0

Renting and leasing of agricultural machinery and equipment, without service.

Annex 3. [ LIST OF GOODS AND SERVICES, TAXED AT 7% TAX]

Annex No 3

LIST OF GOODS AND SERVICES TAXED AT 7% TAX RATE [ 16]

Item

Symbol of PKWiU 2008

Name of commodity or service (group of goods or services)

Commodity (group of goods)

1

ex 01.1

Plants, other than perennial, excluding cotton and ginned vegetable products for the textile industry (PKWiU ex 01.16.1)

2

ex 01.21

Grapes (excluding wine produced by the owner of the vineyard)

3

01.22

Tropical and subtropical fruit

4

01.23.1

Citrus fruit

5

01.24

Pome and pestic fruit

6

ex 01.25

Other shrubs and fruit trees and nuts, excluding locust beans, other than non-shroud, not crushed or uncrushed

7

01.26

Oilfruits

8

ex 01.28.12.0

Chilli, sweet peppers and other seascapes and aromatic plants of a kind Capsicum or of a kind Pimenta , raw, dried (excluding sweet peppers)

9

ex 01.28.13.0

Nutmeg, nutmeg and cardamom, raw-only mace and cardamom

10

01.28.14.0

Anise, badian, kolendra, kmin, kminek, fennel and juniper berries, raw

11

ex 01.28.19.0

Other unprocessed seasonings and aromatic plants-exclusively: envelopes (Anethum graveolens), marjoram, bovine-estragon, capary, saffron, turmeric, thyme, curry and other unprocessed seasonings and aromatic plants, n.e.s. unclassified

12

01.28.20.0

Hop pellets

13

01.30.10.0

Live plants, bulbs, tubers and roots, seedlings and strains; mushroom

14

ex 01.4

Live animals and products of animal origin, excluding:

1) camels and camel animals, living (PKWiU 01.44.10.0),

2) wool sheared, of sheep and goats, including the woollen of the second haircut (PKWiU 01.45.30),

3. other live breeding birds, not elsewhere classified (PKWiU 01.49.12.9),

4) reptiles of live breeding, including snakes and turtles (PKWiU 01.49.13.0),

5) other live animals (PKWiU ex 01.49.19.0), subject to pos. 15,

6) waxes of insect and spermacs, including refined and dyed (PKWiU 01.49.26.0),

7) non-edible animal products, not elsewhere classified (PKWiU 01.49.28.0),

8) raw furskins and raw hides and skins, elsewhere unclassified (PKWiU 01.49.3)

15

ex 01.49.19.0

Other live breeding animals, n.e.c.-wild rabbits, bees, silkworms and trained guide dogs for occulturails

16

02.10.11.0

Seedlings of forest trees and shrubs

17

02.10.12.0

Forest trees and shrubs

18

02.20.14.0

Firewood

19

ex 02.30.40.0

Wild growing edible forest products-exclusively forest mushrooms, blueberries and nuts

20

ex 03

Fish and other fisheries products; assistive fisheries services, excluding:

1) pearls unworked (PKWiU 03.00.5),

2) other fishery products (PKWiU 03.00.6)

21

ex 08.11.30.0

Chalk and dolomite other than calcined-only:

1) chalk ground, fodder,

2) minced chalk, fertilizer,

3) dolomite meal

22

ex 08.91.19.0

Other chemical and fertiliser minerals-exclusively horticultural land other than peat containing peat as an essential ingredient and other than a mixture of natural soil, sand, clay and minerals

23

ex 08.92.10.0

Peat-only raw material and semi-finished products for the production of peat for agricultural purposes and peat products for agricultural purposes

24

ex 10.1

Preserved meat and articles of meat, preserved (excluding:

1. technical fats,

2) by-products of tanning,

3) hides and skins, inedible,

4) feathers, down, feathers and skins of birds,

5) greywool,

6) raw animal waste, inedible (PKWiU ex 10.11.60.0)-with the exception of intestines, bladders and stomachs

25

10.2

Prepared and preserved fish, crustaceans and molluscs (including fish, crustaceans and molluscs

26

ex 10.3

Prepared and preserved fruit and vegetables (excluding products with an alcohol content of more than 1,2%)

27

ex 10.4

Animal and vegetable oils and fats-only edible

28

ex 10.5

Dairy products, excluding casein for the manufacture of regenerated textile fibres and casein for use in industry other than for food, feed or textile industry (PKWiU ex 10.51.53.0)

29

10.61

Cereal-milling products

30

10.62

Starch and starch products

31

10.71.11.0

Fresh bread

32

ex 10.71.12.0

Biscuits and biscuits, fresh with a date of minimum durability marked in accordance with separate provisions, shall not exceed 45 days and, in the case of the marking of such goods in accordance with separate provisions, only by the term of use for consumption only, this deadline shall also not exceed 45 days

33

ex 10.72.11.0

Crispbread, rusks, biscuits, toasted bread and similar products-only crispbread and toasted bread and similar toasted bread

34

ex 10.72.12.0

Gingerbread and similar articles; sweet biscuits; waffles and wafers-only wafers and wafers having a water content exceeding 10% by weight

35

ex 10.72.19.0

Other bakery and pastry products, dry or preserved-exclusively unleaved bread (maca), sacral wafers and similar products, tart

36

10.73.11.0

Dumplings, dumplings, noodles and similar flour

37

10.73.12.0

Couscous

38

ex 10.81

Sugar, not including sugar and maple syrup, containing added flavouring or colouring matter (PKWiU ex 10.81.13.0)

39

10.82.24.0

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar

40

ex 10.83.12.0

Coffee substitutes; extracts, essences and concentrates of coffee or coffee substitutes; coffee husks and husks-exclusively roasted chicory, other roasted coffee substitutes, and extracts, essences and concentrates thereof

41

ex 10.84.12.0

Sauces; mixtures of spices; mustard flour and meal and prepared mustard (excluding boiled mustard)

42

ex 10.85.1

Prepared meals and dishes, excluding products with an alcohol content of more than 1,2%

43

10.86.10.0

Homogenised preparations and dietetic food

44

10.89.11.0

Soups and broths and preparations thereof

45

10.89.12.0

Eggs, not in shell, and egg yolks, fresh or preserved; eggs in shell, preserved or cooked; egg albumin

46

ex 10.89.14.0

Extracts and juices of meat, fish and aquatic invertebrates-only extracts and juices of meat

47

ex 10.89.15.0

Vegetable saps and extracts; pectic substances; thickeners and gelling agents-only pectic substances, pectinates and pectins, mucilages and thickeners, derived from vegetable products, including modified

48

ex 10.89.19.0

Other various foodstuffs, n.e.c., excluding malt extracts and products with an alcohol content of more than 1,2%

49

10.91

Prepared livestock feed

50

10.92

Prepared petfood pet food

51

ex 11.05.20.0

Brewing or distilling dregs and waste only for brewing

52

ex 11.07.19.0

Other non-alcoholic beverages-non-carbonated beverages only:

1) in which the bulk of the fruit, vegetable or fruit-vegetable juice is not less than 20% of the raw material composition,

2) containing milk fat, excluding beverages, in the preparation of which a coffee or tea napar is used, irrespective of the percentage of that drink in the drink being prepared

53

ex 16.29.25.0

Articles of straw, of esparto and of other materials of a kind used for plaiting; basketware and wickerwork-only straw and hay briquettes

54

ex 20.13.21.0

Non-metals (metalloids)-only sublimed or precipitated sulphur

55

ex 20.13.42.0

Phosphates, phosphinates, phosphates and polyphosphates, and nitrates (excluding potassium nitrate-solely phosphoric compounds for compound feedingstuffs)

56

ex 20.14.19.0

Other hydrocarbon derivatives-only:

1) 1, 2, 3, 4, 5, 6-Hexachlorocyclohexane (HCH (ISO), including lindane (ISO, INN),

2) other derivatives of halogenated cyclanic, cyclenic, cycloterpenic hydrocarbons,

3) DDT (ISO) (clofenotan (INN), 1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane)

57

ex 20.14.64.0

Enzymes and other organic compounds, n.e.c., only:

1. rennet and concentrates thereof,

2) enzymes, enzymatic preparations, n.e.c.

58

ex 20.15.10.0

Nitric acid; nitric acids; ammonia-only ammonia liquid fertilizer, ammoniacal water fertilizer

59

ex 20.15.3

Mineral nitrogenous fertilisers (excluding calcium cyanamide)

60

20.15.4

Mineral phosphorus fertilizers

61

ex 20.15.5

Mineral-potassium fertilizers (excluding potassium chloride)

62

ex 20.15.60.0

Sodium nitrate-only sold as fertilizer

63

ex 20.15.7

Fertilizers, n.e.c., excluding natural fertilisers

64

20.15.80.0

Natural or organic fertilisers, n.e.c. (including garden land, containing peat as essential ingredient and horticultural earth, being a mixture of natural soil, sand, clay and minerals, and humus earth)

65

ex 20.20.1

Pesticides and other agrochemical agents (excluding disinfectants) (PKWiU ex 20.20.14)

66

ex 20.59.60.0

Gelatin and derivatives thereof, including milk albumin-only technical albumin, milk albumin, gelatine and derivatives thereof (excluding casein glues)

67

23.52.10.0

Quicklime, slaked lime and plumbing

68

ex 32.99.59.0

Other various articles, n.e.c., not curdled, worked and articles of unhardened gelatin, treated

69

35.30.21.0

Ice, including ice for refrigerating purposes other than food

70

36.00.1

Water in natural form

71

ex 38.11.57.0

Waste of leather-only waste of leather, dust, powder and leather meal (excluding tanning of tanned leather)

72

ex 58.11.1

Printed books-only books (marked with the separate provisions of the symbols ISBN), maps-produced by printing methods, excluding flyers

73

ex 58.13.10.0

Printed or printed newspapers (discs, tapes and other printed matter)-printed exclusively by printed newspapers-with ISSN-bearing separate provisions, produced by printing methods (excluding publishing houses), of which not less than 67% the space is intended for free or paid commercial announcements, advertising or advertising texts

74

ex 58.14.1

Periodicals and other periodicals printed or on media (discs, tapes and others)-only periodicals and other periodicals marked with separate provisions by ISSN, produced by printing methods, manufactured by printing methods, excluding: publishing houses in which not less than 67% of the space is intended for free or paid commercial announcements, advertisements or advertising texts

75

59.20.31.0

Printed nuts

76

(repealed)

77

(repealed)

78

no matter the symbol of the PKWiU

Machines for agricultural machinery

Health-related goods

79

ex 10.89.15.0

Vegetable saps and extracts; pectic substances; thickeners and gelling agents-exclusively vegetable saps and extracts of opium

80

ex 16.29.14.0

Frames for paintings, photographs, mirrors or similar objects and other articles of wood-exclusively components and interchangeable to orthopaedic, rehabilitative and prosthetic wood products

81

ex 17.22.12.0

Sanitary pads and tampons, napkins and napkin liners for babies and similar sanitary ware or articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres-solely:

1) sanitary pads made of paper, cellulose wadding or tissue tissue paper,

2) hygienic tampons of paper, cellulose wadding or tissue tissue paper,

3) cellulose wadding, packed,

4) nappies, napkin liners and similar sanitary articles for infants,

5) nappies and similar sanitary articles for adults

82

ex 20.14.51.0

Organo-sulphur compounds and other organo-inorganic compounds-exclusively cysteine, cystine and their derivatives

83

ex 20.20.14.0

Disinfectants-only disinfectants of bactericidal, fungicidal and viricidal properties, applicable only to the health protection for which a provisional authorisation has been issued or an entry in the Register of Products biocides within the meaning of the Act on Biocidal Products

84

ex 20.59.11.0

Photographic plates and films, instant print films, sensitised, unexposed; photographic paper-only film and photographic plates for X-rays, for use in medicine, dentistry and veterinary medicine, film Photographic uses for X-ray machines, for non-industrial applications-only medical

85

no matter the symbol of the PKWiU

Diagnostic X-ray

86

ex 20.59.52.0

Modelling pastes; dental wax and other dental preparations based on plaster; preparations and charges for fire-extinguishers; prepared culture media for micro-organisms; composite diagnostic and laboratory reagents, n.e.s. unclassified-only tests and diagnostic reagents, medical, dental and dental formeter materials, in packings for retail sale, dental formiership materials based on plaster, modelling pastes and others preparations; preparations for use in dentistry with a basis of plaster, other, prepared medium for breeding micro-organisms-only for pharmacy

87

ex 20.59.59.9

Other various chemical products n.e.c.-pharmaceutical and surgical products and preparations excluding ceramics, other than precious ceramics

88

ex 21

Basic pharmaceutical substances, medicines and other pharmaceutical products-exclusively medicinal products authorised on the territory of the Republic of Poland, in accordance with the provisions of the Pharmaceutical Law

89

no matter the symbol of the PKWiU

Medicinal products authorised on the territory of the country which have been authorised by the Council of the European Union or the European Commission

90

ex 22.19.30.0

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber-only medical snakes of rubber

91

ex 22.19.60.0

Articles of apparel and clothing accessories of vulcanised rubber other than hard rubber-only surgical gloves

92

22.19.71.0

Hygienic or pharmaceutical products (including dragons), of vulcanised rubber other than hard rubber

93

ex 25.94.12.0

Iron or steel fasteners, not threaded, n.e.c.-exclusively of steel for orthopaedic, rehabilitation and prosthetic articles

94

ex 26.20.30.0

Other machines for automatic data-processing machines-computer devices exclusively for Braille (for ociemnials)

95

26.60.14.0

Pacemakers, hearing aids

96

ex 28.23.11.0

Typewriting machines and typewriting machines-exclusively: typewriting machines for blind writing machines

97

ex 28.25.30.0

Parts of industrial refrigeration and ventilation equipment-only parts for tools, instruments, apparatus and equipment of general medicine (for sterilisation of tools, disinfectants, ovulation, etc.)

98

ex 28.99.12.0

Machines, appliances and equipment for printing works, for the preparation or execution of matrices and plates-only printing machines for Braille's handwriting

99

30.92.20.0

Invalid carriages (excluding parts and accessories)

100

ex 32.50.13.0

Syringes, needles, catheters, cannulae, etc.; ophthalmic instruments and other instruments and appliances for medical uses, n.e.c.-only:

1) syringes used in medical, surgical, dental or veterinary medicine (excluding veterinary syringes),

2) metal needles for injections used in the treatment of medications, excluding the veterinary needles,

3) needles (excluding metal needles for injections or seams), except for veterinary needles,

4) instruments and apparatus for measuring blood pressure,

5. transfusion apparatus

101

ex 32.50.22.0

Artificial joints; orthopaedic equipment and apparatus; artificial teeth; dental fittings; artificial parts of the body, n.e.c. (excluding artificial teeth and dental fittings)

102

32.50.23.0

Parts and accessories of prostheses and orthopaedic appliances

103

32.50.41.0

Contact lenses; spectacle lenses of glass and other materials

104

no matter the symbol of the PKWiU

Health products (without mineral drinks)-exclusively:

1) medicinal bath products: iodobrospeech salt, sludge and lye,

2) agents for medicinal covers, including borovine ankles,

3) measures focused on drinking treatment, including tablets "ZUBER"

105

no matter the symbol of the PKWiU

Medical devices, within the meaning of the Act on Medical Devices admitted to trading on the territory of the Republic of Poland, other than those listed in the other items of the Annex

106

no matter the symbol of the PKWiU

Braille publications if, due to the form in its entirety, it is intended for the use of blind and weakening persons, and devices for recording and reading texts in Braille alphabet

107

no matter the symbol of the PKWiU

Car seats for the carriage of children in cars

(deleted)

108-128

(repealed)

(deleted)

129-134

(repealed)

List of services (service group)

135

ex 01.6

Agricultural and animal husbandry services, excluding veterinary services, excluding horse riding services and farm animal shelters (PKWiU ex 01.62.10.0)

136

02.10.20.0

Forest nursery services

137

ex 02.40.10

Forestry services, excluding: patrolling of forest-operated forests by non-forestry units (PKWiU ex 02.40.10.3) and forest management consultancy

138

ex 03.00.7

Support services for fisheries, excluding maritime fisheries services (PKWiU ex 03.00.71.0)

139

ex 10.39.14.0

Vegetables and fruit, sliced and packaged-exclusively: peeling and cutting vegetables, mixing fresh lettue, packing on the primary market

140

36.00.20.0

Services related to the treatment and provision of water via the water supply network

141

36.00.30.0

Water-trade-related services provided via the water supply network

142

ex 37

Wastewater disposal and treatment services

143

38.11.1

Collection services of non-hazardous recyclable waste

144

38.11.2

Collection services of non-hazardous non-recyclable waste

145

38.11.6

Infrastructure-related services for shipments of non-hazardous waste

146

38.12.1

Hazardous waste collection services

147

38.12.30.0

Infrastructure services for shipments of hazardous waste recyclable

148

38.21.10.0

Services related to the treatment of non-hazardous waste for the final disposal

149

38.21.2

Disposal services other than hazardous waste

150

38.22.19.0

Other hazardous waste treatment services

151

ex 38.22.2

Services related to the disposal of radioactive waste and other hazardous waste, except for the management of radioactive waste (reprocessing of fuels and waste) (PKWiU ex 38.22.21.0)

152

39.00.1

Decontamination and cleaning services

153

39.00.2

Other remediation services and specialised pollution control services

154

49.10

Transport by rail passenger rail

155

49.31

Passenger, urban and suburban land transport

156

49.32

Taxi services

157

49.39

Other passenger land transport, not elsewhere classified

158

50.10.1

Sea and coastal passenger transport, including short sea shipping

159

50.30.1

Inland passenger inland waterway transport

160

50.30.20.0

Renting of passenger inland waterway vessels with crew

161

ex 51.10.1

Passenger air transport-exclusively scheduled passenger and non-scheduled passenger air transport

162

51.10.20.0

Renting of passenger air transport, with crew

163

55

Accommodation services

164-168

(repealed)

169

no matter the symbol of the PKWiU

Services, other than electronic services, of allowing television and radio programmes to be received within the meaning of the provisions on broadcasting by means of reception facilities, excluding film and programme lending services in the time service that is selected by the user *)

170-172

(repealed)

173

75

Veterinary services

174

81.29.12.0

Waste sweeping and snow removal services

175

81.29.13.0

Other sanitary services

176

81.30.10.0

Landscaping services

177

ex 85.60.10.0

Support services for education-only services provided by institutions whose services in the field of psycho-pedagogical aid are not exempt from tax

178

ex 91.01

Library and archive services-only for the borrowing of publishing houses specified in the position 72-75

179

93.11.10.0

Services related to the activities of sports facilities

180

96.03

Funeral services and related services, including supply of coffins, urn and funeral stock delivered with coffin or urn

181

no matter the symbol of the PKWiU

Services of creators and performers within the meaning of the provisions of the Copyright Act and related rights rewarded in the form of royalties for the transfer or grant of a copyright license or the rights for artistic execution

182

no matter the symbol of the PKWiU

Cultural and entertainment services-only in the field of admission:

1) for artistic spectacle, including circus performances,

2) to cultural facilities

183

no matter the symbol of the PKWiU

Entertainment and recreation services-only in the area of admission to merry towns, amusement parks, discos, dance halls

184

no matter the symbol of the PKWiU

Library services, archives, museums and other cultural services-only in the field of admission

185

no matter the symbol of the PKWiU

Admission to sporting events

186

no matter the symbol of the PKWiU

Other services related to recreation-only in the field of admission

187

no matter the symbol of the PKWiU

Repair and maintenance services of products of 80, 93-96, 99 and 101-103

*) Not applicable to advertising and promotional services.

Explanatory notes:

1. The list does not apply to the scope of sales of goods and services exempt from tax or taxed at rates lower than the rate to which the Annex applies.

2. Passenger transport services shall include the carriage of passengers and their cabin baggage (animal) for which no additional charge is charged; the travel vehicle shall not be treated as hand luggage.

Annex 4. [ (repealed)]

Annex No 4

(repealed)

Annex 5. [ (repealed)]

Annex No 5

(repealed)

Annex 6. [ LIST OF GOODS AND SERVICES, TAXED AT A RATE OF 3%]

Annex No 6

LIST OF GOODS AND SERVICES TAXED AT THE RATE OF 3% [ 17]

Item

PKWiU Symbol

Name of commodity or service (group of goods or services)

1

ex 01.11

Cereals, potatoes, industrial plants and vegetable products other than other agricultural products-excluding:

1) arachids (peanuts) (PKWiU 01.11.32),

2) cotton and ginned vegetable products for the textile industry (PKWiU ex 01.11.7),

3) natural rubber (PKWiU 01.11.80),

4) dried herbs sorted whole

2

01.12

Vegetables, special horticultural plants; nursery products

3

01.13.1

Grapes

4

ex 01.13.23

Other fruit; grains of locust beans (excluding locust beans and locust beans (PKWiU 01.13.23-00.30), papaya (PKWiU 01.13.23-00.50), kiwi fruit (PKWiU 01.13.23-00.60) and southern fruits, other than those of locust beans not listed (PKWiU ex 01.13.23-00.90)

5

01.13.24-00.10

Hazelnuts

6

01.13.24-00.20

Walnuts

7

ex 01.13.40-00.90

Other spice plants-exclusively herbal plant raw materials and seasoress seeds

8

ex 01.2

Live animals and products of animal origin-excluding:

1) the wool (hair) of the prana and the hair of raw contemine and prepared (PKWiU 01.22.31-00.20, 01.22.32-00.12, -00.22, -00.32, -00.42, ex-00.51, -00.52),

2) animal hair of fine or coarse, not carded and uncombed (PKWiU 01.22.32-00.90),

3) of live animals (PKWiU 01.25.10), subject to item 9,

4. raw hides and semi-tanned and post-mortem and preserved for the garbaran industry (PKWiU ex 01.25.33-00.00),

5) spermacet (PKWiU ex 01.25.25)

9

ex 01.25.10

Rabbits, bees and silkworms

10

ex 02

Products of forestry-excluding raw wood (PKWiU 02.01.1), bamboo (PKWiU 02.01.42-00.11), wicker fawn (PKWiU 02.01.42-00.18) and vegetable materials for the manufacture of brooms or brushes (PKWiU 02.01.42-00.30)

11

05

Fish and other fisheries and fisheries products, excluding other fisheries products (PKWiU 05.00.3) and pearls (PKWiU 05.00.4)

12

14.12.20-10.23

Ground chalk, fertilizer

13

ex 14.30.13-90.10

Other plastic mineral materials, n.e.c. (including horticultural earth and humus earth)-exclusively horticultural earth and humus land

14

15.11.1

Meat and edible meat offal of bovine animals, swine, sheep, goats, horns, horseates and mulls

15

15.11.21

Grey wool

16

ex 15.11.3

Beef, barani, goat, pork and poultry fat-excluding technical fats (PKWiU 15.11.30-50.10, -50.40, -70.10) and salted, smoked and dried fats listed in Annex No 3 to the Act

17

ex 15.11.4

Non-edible animal waste (excluding garbarn by-products)

18

15.12

Other meat (including poultry and rabbit), fresh, chilled or frozen, and slaughtering by-products

19

ex 15.13.13-00.10

Flours, meals and pellets of meat and meat offal unfit for human consumption-meat and bone fodder meal only

20

ex 15.20

Prepared and preserved fish and fish products (including marinates)-excluding fish prepared and preserved by other means and caviar (PKWiU 15.20.14-11.20, -11.30, -11.9, -12.4, -12.5, -12.9, -13.4, -13.5, -13.9, -14.1, -14.20, -14.9, -15.4, -15.5, -15.90, -16.4, -16.5, -16.90, -17.00, -19.7, -19.8, -19.9, -30, -51.00, -59.00), crustaceans, molluscs and other aquatic invertebrates, prepared or preserved (PKWiU 15.20.16), and meal, bites and granules from fish, crustaceans, molluscs and other aquatic invertebrates, unfit for consumption by people (PKWiU 15.20.17)

21

ex 15.20.17

Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, unfit for human consumption, excluding by-products (raw materials and preparations) of fish and other aquatic animals

22

ex 15.33.30-00.22

Vegetables, leaves and ostriches-list and waste of root and vegetable plants only

23

15.33.30-00.3

Waste-straw of leguminous, butterfly and oilseed plants (excluding flax and hemp)

24

15.33.30-00.80

Acorns and chestnuts

25

ex 15.33.30-00.90

Waste from plants intended for human consumption, n.e.s., other-only feed waste

26

15.41.11

Animal oils and fats crude and refined, excluding beef, sheep, goat, pork and poultry fats-excluding lard stearin for industrial use (PKWiU 15.41.11-30.11), lard stearin remaining (PKWiU) 15.41.11-30.21), olein (PKWiU 15.41.11-30.31), animal fats and oils, together with fractions, not chemically modified, refined, technical (PKWiU 15.41.11-90.20), fats and oils of other animals, together with fractions, not chemically modified other, non-refined, technical (PKWiU) 15.41.11-90.40)

27

15.42.13-30

Animal fats and oils, together with fractions, hardened and so on.

28

15.51.11

Processed liquid milk

29

15.61.33-33.16

Grain of barley, made solely by propellers

30

15.61.33-33.26

Oat grains, not otherwise worked than kibbled

31

15.61.33-33.32

Grains of wheat, shredded, sliced or kibbled

32

15.61.33-33.34

Grains of wheat, made solely by propelling

33

15.61.33-33.42

Rye grains (shelled or husked), sliced, kibbled

34

15.61.33-33.44

Rye grains, not otherwise worked than kibbled

35

15.61.33-33.51

Corn grains-rolled and flaked

36

15.61.33-33.54

Grain of maize-not otherwise worked than kibbled

37

15.61.33-33.94

Grains of cereals, other than those made solely by propelling

38

15.61.50-10.20

Maize middlings

39

15.61.50-30.20

Rice bolts

40

15.61.50-50.20

Wheat middlings

41

15.61.50-90.2

Cereal screwdrivers

42

ex 15.61.50-90.40

Bran, sharps and other residues from the sifting, milling or other working of leguminous plants-solely of cereal and leguminous plants

43

15.61.50-10.10

Maize (corn) bran

44

15.61.50-30.10

Rice bran bran

45

15.61.50-50.10

Wheat bran, wheat bran

46

15.61.50-90.1

Feed bran in addition to maize, rice, wheat

47

ex 15.7

Animal feed-excluding fish and marine mammalian solutions (PKWiU 15.71.10-00.95), dog and cat feed (PKWiU 15.72.10-00.10 and -00.20)

48

15.89.12

Eggs, not in shell, and egg yolks, fresh or preserved; egg whites

49

24.14.64-50

Rennet and concentrates thereof

50

24.15.10-75.30

Ammonia liquid fertilizer

51

24.15.10-77.20

Ammoniacal water for fertilizer

52

ex 24.15.30

Nitrogen, mineral or chemical fertilisers, excluding aliphatic acids and their derivatives, nitrogen compounds and calcium cyanamide (technical nitride)

53

24.15.40

Phosphoric, mineral or chemical fertilisers

54

ex 24.15.50

Potassic, mineral or chemical fertilizers (excluding potassium chloride)

55

24.15.60

Animal or vegetable fertilizers n.e.c.

56

24.15.70-70.20

Fertilizer sodium saltpeter

57

ex 24.15.80

Fertilizers, n.e.c., excluding nitrogen compounds and natural fertilisers

Calcium and calcium fertilizers

Phosphoric compounds for compound feedingstuffs

58

ex 24.2

Pesticides and other agrochemical products (excluding products of the chemical industry) (PKWiU ex 24.20.14)

59

24.62.10-20.10

Technical albumin

60

24.62.10-20.20

Milk albumin

61

24.62.10-30.61

Gelatin tanianate

62

24.62.10-30.62

Gelatin bromotaniate

63

no matter the symbol of the PKWiU

Machines for agricultural machinery

Services

64

ex 01.4

Agricultural and animal husbandry services, except veterinary services, horseback of horses and animal shelters

65

ex 02.02.10

Forestry and logging services of wood (excluding forest patrolling)

66

ex 05.00.50

Fisheries and fisheries services (excluding maritime fisheries services)

Explanatory notes:

1) ex-applies only to a given product/service from a given grouping.

2. The list does not apply to the scope of the sale of goods and services exempt from tax or taxed at a rate of 0%.

Annex 7. [ LIST OF GOODS TO WHICH THE TAX EXEMPTION APPLIES ON THE BASIS OF ARTICLE 74 (1) (17) OF THE LAW]

Annex No 7

LIST OF GOODS TO WHICH THE EXEMPTION FROM TAX ON THE BASIS OF ARTICLE 74 (1) (17) OF THE LAW APPLIES

CN code

Description

ex 3704 00 10

Cinematographic film, positiva-educational, scientific and cultural

ex 3705

Photographic plates and film, exposed and induced, other than cinematographic films, of an educational, scientific or cultural character

ex 3706 90 52

Film chronicles (with or without soundtrack) showing current events at the time of import, and imported up to a maximum of two copies from each subject in order to copy them

ex 3706 90 91

Archival film materials (with or without sound track) intended for use in connection with film crolits

ex 3706 90 99

-Recreational films for children and young people in particular

-Other films of an educational, scientific or cultural character

Other printed matter, including printed pictures and photographs:

ex 4911 91 00

---Other:

-Microphytes or other media of information necessary for computer information and documentary services of an educational, scientific or cultural nature

-Wall-maps for educational purposes only

4911 99 00

---Other

ex 8523

Recordplates, tapes and other recording media for the recording of sound or of other signals, including matrices and negatives of gramophone plates used in the phonography, however, excluding products of Chapter 37:

-Educational, scientific or cultural

ex 9023 00

Instruments, apparatus or models, intended solely for demonstration purposes (e.g. to teach or to exhibitions), unfit for other purposes:

-Designs, models and wall maps of an educational, scientific or cultural character, intended solely for the demonstration and teaching

-Maquets or visualizations of abstract ideas, such as e.g. molecular structures or mathematical formulas, various types of holograms used for laser projections, multimedia sets, materials for programmed instructions, including materials in the form of ensembles containing appropriate materials printed

Explanation:

ex-applies only to the product concerned in the group.

Annex 8. [ LIST OF GOODS THE SUPPLY OF WHICH IS TAXED AT A RATE OF 0% PURSUANT TO ARTICLE 83 (1) (26) OF THE ACT]

Annex No 8

LIST OF GOODS THE SUPPLY OF WHICH IS TAXED AT A 0% RATE PURSUANT TO ARTICLE 83 (1) (26) OF THE ACT

Item

Commodity Name

1

Computer central units, servers, monitors, fixed-computer sets

2

Printers

3

Scanners

4

Computer devices for Braille (for blind and partially sighted persons)

5

Digital data transmission devices (including hubs and network switches, routers and modems)

Annex 9. [ (repealed)]

Annex No 9

(repealed)

Annex 10. [ LIST OF GOODS SUBJECT TO TAX AT THE RATE OF 5%]

Annex No 10

LIST OF GOODS TAXED AT THE RATE OF 5%

Item

PKWiU Symbol

Name of commodity (group of goods)

1

ex 01.1

Plants, other than perennial, with the exception of:

1) (repealed),

2) straw and husks of cereals (PKWiU 01.11.50.0),

3) cotton seeds (PKWiU 01.11.84.0),

4) seeds of sugar beet (PKWiU 01.13.72.0),

5) sugarcane (PKWiU 01.14.10.0),

6) unprocessed tobacco (PKWiU 01.15.10.0),

7) fibrous plants (PKWiU 01.16.1),

8) other plants other than many years (PKWiU 01.19)

2

ex 01.21.1

Grapes (excluding wine produced by the owner of the vineyard)

3

01.24

Pome and pestic fruit

4

ex 01.25.1

Berries and fruit of the genus Vaccinium (excluding kiwifruit) (PKWiU 01.25.11.0)

5

ex 01.25.20.0

Fruit seeds, excluding locust bean seeds, other than non-shroud, not crushed or mold

6

01.25.33.0

Hazelnuts

7

01.25.35.0

Walnuts

8

ex 01.25.90.0

Other fruit, n.e.c., excluding locust bean bread and its unhulled, uncrushed and non-crushed fruit

9

ex 01.26

Oleaginous fruits (excluding coconut) (PKWiU 01.26.20.0)

10

ex 01.28.12.0

Chilli, sweet peppers and other seascapes and aromatic plants of a kind Capsicum or of a kind Pimenta , raw, dried (excluding sweet peppers)

11

ex 01.28.13.0

Nutmeg, nutmeg and cardamom, raw-only nutmeg and mace

12

ex 01.28.14.0

Anise, badian, coriander, kmin, kminek, fennel and juniper berries, raw-exclusively coriander, kmin and kminek

13

ex 01.28.19.0

Other unprocessed seasonings and aromatic plants-exclusively: envelopes (Anethum graveolens), marjoram, bovine-estragon, capary, saffron, turmeric, thyme, curry and other unprocessed seasonings and aromatic plants, n.e.s. unclassified

14

ex 01.4

Live animals and products of animal origin, excluding:

1. live animals and their semen,

2. sheared wool, sheep and goat wool, including a second haircut fleece (PKWiU 01.45.30.0),

3. eggs for hatching (PKWiU 01.47.23.0),

4) cocoons of silkworms suitable for motania (PKWiU 01.49.25.0),

5) insect waxes and spermacets, including refined and dyed (PKWiU 01.49.26.0),

6) animal embryos for reproductions (PKWiU 01.49.27.0),

7) non-edible animal products, not elsewhere classified (PKWiU 01.49.28.0),

8) raw furskins and raw hides and skins, elsewhere unclassified (PKWiU 01.49.3)

15

ex 02.30.40.0

Wild growing edible forest products-exclusively forest mushrooms, blueberries and nuts

16

ex 03

Fish and other fisheries products; assistive fisheries services, excluding:

1) pearls unworked (PKWiU 03.00.5),

2) live ornamental fish (PKWiU 03.00.11.0),

3) other fishery products (PKWiU 03.00.6)

17

ex 10.1

Preserved meat and articles of meat, preserved (excluding:

1. technical fats,

2) by-products of tanning,

3) hides and skins, inedible,

4) feathers, down, feathers and skins of birds,

5) greywool,

6) raw animal waste, inedible (PKWiU ex 10.11.60.0)-with the exception of intestines, bladders and stomachs

18

ex 10.20

Prepared and preserved fish, crustaceans and molluscs (excluding flours, meals and pellets of fish, crustaceans, molluscs or other aquatic invertebrates, inedible (PKWiU 10.20.41.0)

19

ex 10.3

Prepared and preserved fruit and vegetables-exclusively:

1) potatoes frozen (PKWiU 10.31.11.0),

2) juices from fruit and vegetables (PKWiU 10.32),

3) vegetables frozen (PKWiU 10.39.11.0),

4) fruit and nuts, frozen, cooked or not, excluding nuts (ex 10.39.21.0)

20

ex 10.4

Animal and vegetable oils and fats-only edible

21

ex 10.5

Dairy products, excluding casein for the manufacture of regenerated textile fibres and casein for use in industry other than for food, feed or textile industry (PKWiU ex 10.51.53.0)

22

ex 10.61

Cereal-milling products (excluding bolts)

23

ex 10.71.11.0

Fresh bread with a date of minimum durability, marked in accordance with separate provisions shall not exceed 14 days, and, in the case of marking of those goods in accordance with separate provisions only by the term of the suitability for consumption, that date shall also not be Exceeds 14 days

24

ex 10.72.11.0

Crispbread, rusks, biscuits, toasted bread and similar products-only crispbread and toasted bread and similar toasted bread

25

ex 10.72.19.0

Other bakery and pastry products, dry or preserved-exclusively unleaved bread (maca) and tart-beech

26

10.73.11.0

Dumplings, dumplings, noodles and similar flour

27

10.73.12.0

Couscous

28

ex 10.85.1

Prepared meals and dishes, excluding products with an alcohol content of more than 1,2%

29

10.89.12.0

Eggs, not in shell, and egg yolks, fresh or preserved; eggs in shell, preserved or cooked; egg albumin

30

ex 10.89.15.0

Vegetable saps and extracts; pectic substances; thickeners and gelling agents-only pectic substances, pectinates and pectins, mucilages and thickeners, derived from vegetable products, including modified

31

ex 11.07.19.0

Other non-alcoholic beverages-non-carbonated beverages only:

1) in which the bulk of the fruit, vegetable or fruit-vegetable juice is not less than 20% of the raw material composition,

2) containing milk fat, excluding beverages, in the preparation of which a coffee or tea napar is used, irrespective of the percentage of that drink in the drink being prepared

32

ex 58.11.1

Printed books-only books (marked with the separate provisions of the symbols ISBN), maps-produced by printing methods, excluding leaflets; publishing in Braille

33

Books issued on discs, tapes and other media tagged with the separate provisions of the symbols ISBN

34

Specialised periodicals

35

59.20.31.0

Printed nuts

Explanatory notes:

1) ex-applies only to the product concerned from the grouping concerned.

2. The list does not apply to the scope of sales of goods exempt from tax or taxed at a rate of 0%.

Annex 11. [ LIST OF GOODS REFERRED TO IN ARTICLE 17 (1) (7) OF THE ACT]

Annex No 11

LIST OF GOODS, REFERRED TO IN ARTICLE 17 (1) (7) OF THE ACT

Item

PKWiU Symbol

Name of commodity (group of goods)

1

24.10.12.0

Ferro-alloys

2

24.10.14.0

Pellets and powder of pig iron, spiegeleisen or steel

3

24.10.31.0

Flat-rolled products of non-alloy steel, hot-rolled, of a width > = 600 mm

4

24.10.32.0

Flat-rolled products of non-alloy steel, flat-rolled, of a width of < 600 mm

5

24.10.35.0

Flat-rolled products of other alloy steel, not hot-rolled, of a width > = 600 mm (excluding products of silicon-electrical steel)

6

24.10.36.0

Flat-rolled products of other alloy steel, not further worked than hot rolled, of a width of < 600 mm (excluding products of silicon-electrical steel)

7

24.10.41.0

Flat-rolled products of non-alloy steel, of a width > = 600 mm, flat-rolled

8

24.10.43.0

Flat-rolled products of other alloy steel (excluding products of silicon-electrical steel, flat-rolled, of a width > = 600 mm)

9

24.10.51.0

Flat-rolled products of non-alloy steel, of a width > = 600 mm, clad, plated, coated or covered

10

24.10.52.0

Flat-rolled products of other alloy steel, of a width > = 600 mm, clad, plated or coated

11

24.10.61.0

Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy steel

12

24.10.62.0

Other bars and rods of steel, not further worked than forged, hot-rolled, hot-drawn or extruded, including those which, after rolling, have been twisted

13

24.10.65.0

Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel

14

24.10.66.0

Other bars and rods of other alloy steel, not further worked than forged, hot-rolled, hot-drawn or extruded, including those which, after rolling, have been twisted

15

24.10.71.0

Open sections, not further worked than hot-rolled, hot-drawn or extruded, of non-alloy steel

16

24.10.73.0

Open sections, not further worked than hot-rolled, hot-drawn or extruded, of other alloy steel

17

24.31.10.0

Cold-drawn bars and angles, shapes and sections, of non-alloy steel

18

24.31.20.0

Cold-drawn bars and angles, shapes and sections, of other alloy steel

19

24.32.10.0

Flat-rolled flat products of steel, of a width of < 600 mm, not covered

20

24.32.20.0

Flat-rolled products of steel, of a width of < 600 mm, clad, plated, coated or covered

21

24.33.11.0

Open sections, moulded or profiled, of non-alloy steel

21a

24.33.20.0

Ribbed sheets of non-alloy steel

22

24.34.11.0

Cold-drawn wire, of non-alloy steel

22a

ex 24.41.20.0

Gold, unwrought or in semi-manufactured forms, or in powder-only gold of a sample of 325 thousandths or more, excluding investment gold within the meaning of the Article 121 of the Act, subject to pos. 22b

22b

no matter the symbol of the PKWiU

Investment gold within the meaning of art. 121 laws

22c

ex 24.41.50.0

Base metals clad with silver and base metals, silver or gold, clad with platinum, not further worked than semi-finished product-only gold of an attempt of 325 thousandths or more, clad with platinum, not further worked than to a semi-manufactured state

22d

24.42.11.0

Unwrought aluminium

22e

24.43.11.0

Unwrought lead

22f

24.43.12.0

Unwrought zinc

22g

24.43.13.0

Unwrought tin

23

24.44.12.0

Non-finalized copper; copper anodes for electrolytic refining

24

24.44.13.0

Refined copper and copper alloys, unwrought; copper pre-alloys

25

24.44.21.0

Copper powders and flakes and flakes

26

24.44.22.0

Copper and copper alloy bars, rods, profiles and wire rod

27

24.44.23.0

Copper wires and its alloys

27a

24.45.11.0

Unwrought nickel

28

ex 24.45.30.0

Other non-ferrous metals and articles thereof; cermets; ash and residues, containing metals and metallic compounds-solely waste and scrap of base metal

28a

ex 26.20.11.0

Portable automatic data-processing machines, weighing < = 10 kg, such as laptops and notebooks; handheld computers (eg. computer notebooks) and similar-exclusively portable computers, such as: tablets, notebooks, laptops

28b

ex 26.30.22.0

Telephones for cellular networks or for other wireless networks-only mobile phones, including smartphones

28c

ex 26.40.60.0

Video game consoles (of a kind used with a television receiver or a stand-alone display) and other devices for arcade or gambling with an electronic display (excluding parts and accessories)

28d

ex 32.12.13.0

Jewellery and parts thereof and other jewellery products and parts thereof, of gold and silver or precious metal clad with precious metal-only parts of jewellery and parts of other jewellery products of gold of a sample of 325 thousandths or more, i.e. Non-finished or incomplete jewellery products and clear parts of jewellery, including covered or clad with precious metal

29

38.11.49.0

Wrecks for scrapping other than ships and other floating structures

30

38.11.51.0

Glass waste

31

38.11.52.0

Waste of paper and paperboard

32

38.11.54.0

Other rubber waste

33

38.11.55.0

Plastic wastes

34

38.11.58.0

Non-hazardous wastes containing metal

35

38.12.26.0

Hazardous waste containing metal

36

38.12.27

Waste and scrap of cells and electric accumulators; spent primary cells and primary batteries and electric accumulators

37

38.32.2

Secondary raw materials

38

38.32.31.0

Secondary raw materials of glass

39

38.32.32.0

Secondary raw materials of paper and paperboard

40

38.32.33.0

Secondary raw materials of plastics

41

38.32.34.0

Secondary raw materials of vulcanised rubber

Annex 12. [ LIST OF GOODS TO WHICH EXEMPTION FROM THE TAX LAID DOWN IN ARTICLE 113 (1) AND (9) OF THE LAW DOES NOT APPLY]

Annex No 12

LIST OF GOODS FOR WHICH EXEMPTION FROM THE TAX LAID DOWN IN ARTICLE 113 (1) AND (9) OF THE ACT DOES NOT APPLY

Item

PKWiU Symbol

Name of commodity (group of goods)

Articles (scrap) of precious metal or of these metals

1

ex 24.41.10.0

Silver, unwrought or in semi-manufactured forms, or in powder form, only:

1) silver powder,

2) silver technically pure,

3) silver with high purity,

4) alloys of silver,

5) silver (including gold or platinum covered), in the form of a semi-finished product (including gold or platinum plated) in the form of silver and silver alloys (including gold or platinum covered) and semi-finished products of silver or of alloys silver other than in the form of straps, stripes, sheets, wires, rods, profiles, tubes

2

ex 24.41.20.0

Gold, unwrought or in semi-manufactured forms, or in powder form, for the sole purpose of:

1) gold powder,

2) technically pure gold,

3) gold of high purity,

4) gold (also clad with platinum), in the form of a semi-finished product excluding gold (also covered with platinum) in the form of a film of gold and gold alloys (also covered with platinum) and semi-finished products of gold or gold alloys other than in the form of sheet metal, strip, belt, wires, rods, tubes

3

ex 24.41.30.0

Platinum, unwrought or in semi-manufactured forms, or in powder form, for the sole purpose of:

1) platinum powder,

2) palladium powder,

3) iridium powder,

4) Rodu powder,

5. technically pure platinum,

6) technical palladium clean,

7) Iryd technically pure,

8) rod technically pure,

9) high purity platinum,

10) high purity palladium,

11) high purity iridium,

12) Rod of high purity,

13) platinum in the form of a semi-finished product excluding platinum in the form of foils of platinum, palladium, iridium, osmium, rhodium and ruthenium and of alloys of these metals, and semi-finished products of these metals and their alloys other than in the form of sheets, strip, belts, wire, rods, tubes

4

ex 25.71.11.0

Knives (excluding machines knives) and scissors and blades therefor-only: table knives with fixed blades, silver-plated, not clad with table knives

5

ex 25.71.14.0

Spoons, forks, ladles, cupcakes, cake-pits, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware-only table-covered srebels, other than clad-plated,

6

32.11.10.0

Coins

7

ex 32.12

Articles of jewellery and similar articles, excluding:

1) synthetic, precious or semi-precious stones, worked but not framed (PKWiU ex 32.12.11.0),

2) dust and powder of other natural or synthetic precious or semi-precious stones (PKWiU ex 32.12.12.0),

3. devotionings made of metals other than precious metals,

4) Religious products

8

ex 32.99.59.0

Other miscelamous articles, n.e.c.-amber products only

9

ex 38.11.58.0

Non-hazardous wastes containing metal-only:

1) gold and gold alloys,

2) silver waste,

3. silver scrap,

4) alloys of silver,

5) platinum scrap and platinum alloys,

6) scrap of palladium and palladium alloys,

7) scrap of iridium and iridium alloys

10

ex 91.02.20.0

Museum collections-only former artistic jewellery

Annex 13. [ LIST OF THE GOODS REFERRED TO IN ARTICLE 99 (3A) AND 105A (1) OF THE ACT]

Annex No 13

LIST OF GOODS REFERRED TO IN ARTICLE 99 (3A) AND 105A (1) OF THE ACT

Item

PKWiU Symbol

Name of commodity (group of goods)

I. Steel products

1

24.20.11.0

Line pipe of a kind used for oil or gas pipelines, seamless, of steel

2

24.20.12.0

Casing, tubing and drill pipe, of a kind used for drilling for oil or gas, seamless, of steel

3

24.20.13.0

Other tubes and pipes, of circular cross-section, seamless, of steel

4

24.20.31.0

Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter < = 406,4 mm, of steel

5

24.20.33.0

Other tubes and pipes, of circular cross-section, welded, of an external diameter < = 406,4 mm, of steel

6

24.20.34.0

Tubes and pipes, of non-circular cross-section, welded, of an external diameter < = 406,4 mm, of steel

7

24.20.40.0

Tube or pipe fittings, other than cast, of steel

8

ex 25.11.23.0

Other constructions and parts thereof; plates, rods, angles, shapes and the like of iron, steel or aluminium, solely of steel

9

ex 25.93.13.0

Iron, steel or copper wire, grill, netting and fencing of wire; expanded metal of iron, steel or copper, solely of steel

II. Fuels

10

Motor gasoline, gas oils, gases intended for the propulsion of internal combustion engines, within the meaning of the excise duty provisions

11

Fuel oils and lubricating oils-within the meaning of the excise duty provisions

III. Other goods

12

ex 20.59.12.0

Sensitising emulsions for photographic uses; chemical preparations for photographic uses, n.e.c.-only toners without printing head for automatic data-processing machines

13

ex 20.59.30.0

Writing ink, drawing ink and other inks and inks-only cartridges with ink without head for printers for automatic data-processing machines

14

24.41.10.0

Silver, unwrought or in semi-manufactured forms, or in powder form

15

ex 24.41.20.0

Gold, unwrought or in semi-manufactured forms, or in powder form-only gold of a sample of less than 325 thousandths

16

24.41.30.0

Platinum, unwrought or in semi-manufactured forms, or in powder form

17

ex 24.41.40.0

Base metals or silver, clad with gold, not further worked than semi-manufactured-only silver, plated with gold, not further worked than semi-manufactured

18

ex 24.41.50.0

Base metals clad with silver and base metals, silver or gold, clad with platinum, not further worked than in the semi-finished state-only gold, of an attempt of less than 325 thousandths and silver, clad with platinum, unworked not in semi-manufactured state

19

ex 26.70.13.0

Digital cameras and digital cameras-digital cameras only

20

ex 28.23.26.0

Parts and accessories for photocopying machines-only cartridges with ink and print head for printers for automatic data-processing machines, toners with a printing head for printers for automatic data-processing machines

21

ex 32.12.13.0

Jewellery and parts thereof and other jewellery products and parts thereof, of gold and silver or precious metal clad-only parts of jewellery and parts of other jewellery articles of gold of a sample of less than 325 thousandths, of silver and platinum, i.e. Non-finished or incomplete jewellery products and clear parts of jewellery, including covered or clad with precious metal

[ 1] Article 5 (1) 4 added by art. 3 point 1 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.

[ 2] Article 5 (1) 5 added by art. 3 point 1 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.

[ 3] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 23%, according to art. 146a (1).

[ 4] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 8%, according to art. 146a (2).

[ 5] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 23%, according to art. 146a (1).

[ 6] Article 43 (1) 1 point 18a, as set out by the Article 19 of the Act of 10 June 2016. amending the Act on medical activity and certain other laws (Journal of Laws of the 960). The amendment came into force on 15 July 2016.

[ 7] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the amount of tax due is calculated as the product of the value of the delivery and the rate of 18.70%-for the goods and services covered by the tax rate of 23%, according to art. 146b.

[ 8] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the amount of tax due is calculated as the product of the value of the delivery and the rate of 7.41%-for the goods and services covered by the tax rate of 8%, according to art. 146b.

[ 9] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 23%, according to art. 146a (1).

[ 10] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 23%, according to art. 146a (1).

[ 11] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the flat rate is 4%, according to art. 146a (4).

[ 12] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the rate of the flat-rate tax is 7%, according to art. 146a (3).

[ 13] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 8%, according to art. 146a (2).

[ 14] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 8%, according to art. 146a (2).

[ 15] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 8%, according to art. 146e.

[ 16] For the period from 1 January 2011 until 31 December 2016, subject to art. 146f, the tax rate is 8%, according to art. 146a (2).

[ 17] According to art. 146 (1) 1 point 1 from the date of accession of the Republic of Poland to the European Union until 30 April 2008. the rate of tax on goods and services of 3% has been applied to the activities referred to in Article 3 (2). 5 of the law, the subject of which is the goods and services listed in Annex 6, excluding intra-Community supply of goods and export of goods.