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

Read the untranslated law here: https://www.global-regulation.com/law/poland/3353960/ustawa-z-dnia-11-marca-2004-r.-o-podatku-od-towarw-i-usug.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
DIVISION I General provisions Art. 1. [range] 1. Act governs taxation of tax on goods and services.

2. The tax on goods and services is the revenue of the State budget.

Article. 2. [Definitions] whenever further legislation is talking about: 1) the territory of the country – shall mean the territory of the Republic of Poland, subject to article 22. 2A;

2) Member State-shall mean the Member State of the European Union;

3) the territory of the European Union – shall mean the territories of the Member States of the European Union, except that for the purposes of this Act: (a)) Principality of Monaco are treated as the territory of the French Republic, the Isle of Man are treated as a territory of the United Kingdom of Great Britain and Northern Ireland, the sovereign area of Akrotiri and Dhekelia are treated as the territory of the Republic of Cyprus, (b)) the following territories of individual Member States shall be regarded as excluded from the territory of the European Union :-the island of Heligoland, the territory of Buesingen – from the Federal Republic of Germany, Ceuta, Melilla, the Canary Islands of the Kingdom of Spain, the-Livigno, Campione d'Italia, the Italian waters of Lake Lugano, with the Italian Republic, – the French referred to in the article. 349. 355 paragraph 2. 1 of the Treaty on the functioning of the European Union-with the French Republic, is a Mount Athos-the Hellenic Republic, the Republic of Finland, the åland Islands-Channel Islands-from the United Kingdom of Great Britain and Northern Ireland, c) Gibraltar is treated as excluded from the territory of the European Union;

4) the territory of a Member State-shall mean the territory of the Member State within the territory of the European Union, subject to article 22. 2A;

5) the territory of a third country – shall mean the territory of the Member State outside the part of territory of the European Union, subject to article 22. 2A paragraph 2. 1 and 3;

5A) the Member State of consumption – shall mean the Member State in respect of which in accordance with article 5. 28 k, it is assumed that on its territory takes the place of provision of telecommunications services, broadcasting services or electronic services;

6) goods – shall mean things and parts thereof, as well as all forms of energy;

7) import of goods-shall mean the import of goods from the territory of a third country on the territory of the European Union;

8) exports of goods-shall mean the supply of goods dispatched or transported from the territory of a country outside the European Union by: a) the vendor or on his behalf, or (b)) the buyer established outside the territory of the country or on its behalf, with the exception of the goods exported by the purchaser for the purpose of equipment or the supply of recreational and tourist aircraft or other means of transport for private use-when the export of the goods outside the European Union is confirmed by the Customs Office referred to in the customs provisions;

9) import services – shall mean the provision of services, in respect of the implementation of which the taxpayer is the recipient of the service, as referred to in article. 17 paragraph 1. 1 paragraph 4;

10) new means of transport is a means used for the transport of persons or goods: a) engine-driven land vehicles having a cylinder capacity of more than 48 cubic centimetres or the power of more than 7.2 kilowatt, if have completed no more than 6000 kilometres, or from the moment of their release to use it took not more than 6 months; for the moment the authorisation of the use of the vehicle by land shall be deemed to be the day on which it was first registered in order to allow for road or in which it for the first time to registration in order to allow for road use, whichever of these dates is earlier; If you cannot determine the date of the first registration of the vehicle by land or the date on which it first registration, the moment of authorisation of the use of this vehicle shall be deemed to be the date on which it was issued by the manufacturer to the original purchaser, or the date on which the design was first used for demonstration purposes by the manufacturer, b) vessels of length greater than 7.5 meter, if used no more than 100 hours on the water or from the moment of their entry into service has passed no more than 3 months, with the exception of sea-going vessels referred to in article 1. 83 para. 1 paragraph 1; for the moment the authorisation of the use of the vessel shall be deemed to be the date on which it was issued by the manufacturer to the original purchaser, or the day on which it was first used for demonstration purposes by the manufacturer, (c)) aircraft with a maximum take-off mass of more than 1550 kilograms, if it were used for no more than 40 hours or from the moment of their entry into service it took not more than 3 months , with the exception of air transport, referred to in article 1. 83 para. 1 point 6; for the moment the authorisation of the use of an aircraft shall be deemed to be the date on which it was issued by the manufacturer to the original purchaser, or the date on which the design was first used for demonstration purposes by the manufacturer;

11) of value added tax – means the value added tax levied on the territory of a Member State, with the exception of the goods and services tax imposed in this Act;

12) residential – shall mean the houses of residence classified in the Classification of buildings in section 11;

13) tax office-shall mean the tax office, which responsible for the taxpayer's head of the tax office shall carry out its tasks;

14) first settled-meant by putting to use, in the implementation of the taxable transactions, to the original purchaser or user of buildings, structures, or parts thereof, after their: a) the construction or b) improve, if the expenditure incurred on improvements within the meaning of the income tax Act, were at least 30% of the initial value;

14A) manufacture of real estate – shall mean the construction of a building, structure, or parts thereof, or their enhancement within the meaning of the provisions of the income tax act;

15) agricultural activity – shall mean the plant and animal production, including the production of seed, nursery stock, breeding and reproductive, production warzywniczą, dirt road, szklarniową and foil, the production of ornamental plants, cultivated mushrooms and knowledge, rearing, breeding and production of breeding animals, birds and insects, livestock production type of industrial or fermowego, and the rearing and breeding of fish and other organisms living in the water as well as crop in greenhouse and heated plastic tunnels, mushrooming and their mycelium, plants "in vitro", fermową the breeding and rearing of slaughter poultry, and poultry farming, breeding, laying and rearing of animals for their fur and laboratory, rearing and breeding of earthworms, entomofagów and Silkworm keeping hives and breeding and rearing other animals outside the holding and sale of forestry and hunting, with the exception of round wood of tropical trees (Tariff 02.20.13.0) and bamboo (PKWiU ex 01.29.30.0) as well as the provision of agricultural services;

16) farm-shall mean the holding within the meaning of the agricultural tax;

17) holding a forest – shall mean the holding carried out by the taxable person, which is subject to the tax obligation in the forestry tax;

18) fish farm – shall mean the pursuit of the activities of rearing and breeding of fish and other organisms living in the water;

19) a flat-rate farmer-shall mean a farmer who makes a supply of agricultural products originating in their own agricultural activity or providing agricultural services, benefiting from the exemption from tax under art. 43 paragraph 1. 1, paragraph 3, with the exception of the farmer which has the task on the basis of separate regulations to keep books of account;

20) agricultural products – shall mean the goods listed in annex 2 to this Act and the goods produced by the flat-rate farmer with products from its own agricultural activity, using measures normally used in agricultural, forestry and fishing;

21) agricultural services – shall mean the services listed in annex 2 to this Act;

22) sale-shall mean a paid the supply of goods or services for consideration within the territory of the country, goods exports and intra-Community supply of goods;

23) mail-order sales from the territory of the country – shall mean the supply of goods dispatched or transported by the taxpayer's goods and services tax or on his behalf from the territory of the country on the territory of a Member State other than that of the country, which is a country of destination for sent or transported goods, provided that the supply is made for: (a) value added tax) a taxable person or a non-taxable legal person of value added tax who do not have the obligation to the clearance of the intra-Community acquisition of goods referred to in article 1. 9, or (b)) other than that referred to in (a). and non-taxable value added tax;

24) mail order on the territory of the country – shall mean the supply of goods dispatched or transported by the taxpayer of value added tax or on his behalf from the territory of a Member State other than the territory of the country on the territory of the country, which is a country of destination for sent or transported goods, provided that the supply is made to: (a)) a taxable person or a non-taxable legal person within the meaning of article 3. the 15, who are not obliged to the clearance of the intra-Community acquisition of goods referred to in article 1. 9, or


(b)) other than that referred to in (a). and the principal non-taxable person within the meaning of article 3. 15 and not the obligation of the clearance of the intra-Community acquisition of goods referred to in article 1. 9;

25) a small taxpayer-means the taxpayer's goods and services tax: a) on the value of which (together with the amount of tax) are not exceeded in the previous tax year expressed in dollars-an amount corresponding to the equivalent of 1 200 0000 euro, b) established brokerage, investment fund management, management of alternative investment funds, agent, contractor, or other person providing services similar in nature, with the exception of the consignment – if the amount of the commissions or other form of remuneration for the services performed (together with the amount of tax) does not exceed the previous tax year in terms of dollars-an amount corresponding to the equivalent of 45 000 euro and the conversion of the amounts expressed in euro shall be made according to the average exchange rate of the euro issued by the Polish National Bank on the first working day of October of the preceding year, rounded to the nearest $ 1000;

25A) telecommunications services – shall mean services relating to the transmission, emission and reception of signals, words, images and sounds or information of any nature by cable, radio, optical or other electromagnetic systems through, including the related transfer or assignment of the right to use the funds for such transmission, emission and reception, along with the provision of access to global information networks, taking into account article. 6a the Council implementing Regulation (EU) No 282/2011 from 15 March 2011, laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ. EU L 77 of 23.03.2011, p. 1, as amended. d.), hereinafter referred to as "regulation 282/2011";

25B) broadcasting services – shall mean broadcasting services, as referred to in article. 6B regulation 282/2011;

26) electronic services – shall mean the services provided by means of electronic communication, referred to in article 1. 7 regulation 282/2011;

26A) natural gas distribution system, – shall mean the gas system on the territory of the European Union or any network connected to such a system;

27) excise goods – shall mean the products subject to excise duty within the meaning of the provisions of the excise tax, with the exception of gas supplied in the gas system;

27A) on power grid – shall mean the electricity system within the meaning of the provisions of the Act of 10 April 1997-energy law (Journal of laws of 2012.1059, as amended);

27B) the market value of – shall mean the total amount, in order to get at any given time the goods or services, the purchaser or the recipient at the same marketing stage as this, which is the supply of goods or services, he would have, under conditions of fair competition, to pay an independent supplier or service provider on the territory of the country; in the case where it is not possible to determine a comparable supply of goods or services, by market value shall mean: a) in respect of the goods, the amount not less than the purchase price of goods or similar goods, and in the absence of a purchase price, the cost of, specified at the time of delivery, (b)) with respect to the services, the amount not less than the total cost incurred by the taxpayer for the execution of these services;

27 c) stock for konsygnacyjnym – shall mean the extracted on a taxable person registered for VAT, the EU, as referred to in article. 97 paragraph 1. 4, the storage location in the territory of the country of goods belonging to the taxpayer value added tax staged by him or on his behalf from the territory of a Member State other than the territory of the country to the place from which a taxable person registered for VAT EU that holds the goods, downloads them, and the transfer of the right to dispose of the goods as owner is at the time of collection;

27 d) leading consignment store – shall mean a taxable person who keeps in stock for konsygnacyjnym goods and gets them from that warehouse;

27E) the organized part of the Enterprise – shall mean the organizationally and financially extracted in an existing enterprise team components of the tangible and intangible, including commitments for certain economic tasks, that also could be a independent company itself performing those tasks;

27F) specialist journals-shall mean the printed publishing periodic marked with ISSN, falling within Tariff 58.14.1 and CN 4902, on the subject of broad issues relating to cultural or creative, educational, scientific, or diamond, social, professional and methodical, regional or local level, as well as designed for the blind and partially sighted, published no more than once a week in the form of separate fascicles (numbers) covered by title whose end is not expected, appearing usually at regular intervals in the edition of not more than 15 000 copies, with the exception of: a) General content periodicals, which are the primary source of current information about current events, national or foreign, intended for a wide circle of readers, b) pornographic publication, publication with content inciting to hatred on national, racial, ethnic differences in background religious, or due to bezwyznaniowość or defamatory for these reasons, the Group of the population or individuals and promoting totalitarian regimes, c) publications, in which at least 33% of the area is intended free of charge or for a fee on commercial ads, commercials or advertisements, in particular magazines signage, advertising, folders and directories advertising, d) publications that contain mainly the complete novel, short story or other work in the form of illustrated text or not or in the form of drawings bearing the description or not, e) publication, in which more than 20% is spent on crosswords, Cryptograms, puzzles and other word games or drawing f) publications that contain information, in particular the tips, information about known and famous figures from public life, g), which is not exposed height of effort;

28) of the tax code – shall mean the Act of 29 August 1997 – tax (Journal of laws of 2015.613, as amended);

29) (repealed) 30) PKWiU ex-shall mean the range of products or services specified in the narrower than the grouping of the Polish classification of products and services;

31) invoice – shall mean the document in paper form or in electronic form that contains the data required by law and the regulations issued on the basis thereof;

32) electronic invoice-shall mean the electronic invoice issued and received in any electronic format;

33) construction areas – shall mean the land designated for development in accordance with the local zoning plan, and in the absence of such a plan, in accordance with the decision of the zoning and land use, referred to in the provisions of the planning and land use planning;

34) automotive vehicles-shall mean motor vehicles within the meaning of the provisions of the road traffic with a maximum permissible mass exceeding 3.5 tonnes.

Article. 2A. [Specify territory in the event of the conclusion of contracts on the construction or the maintenance of the cross-border bridges] 1. In the case of contracts concluded between the Republic of Poland and the Member State or third country concerned on the construction or the maintenance of the cross-border bridges or road sections, for the territory of the country shall be deemed to be a bridge or a common road and their construction, situated outside the territory of the country, for which, in accordance with the agreement, is the responsibility of the Republic of Poland, if in relation to this agreement has been released for a Council decision authorising to apply measures derogating from article. 5 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ. EU L 347, 11.12.2006, p. 1, as amended. d.), hereinafter referred to as "the directive 2006/112/EC".

2. in the case of contracts concluded between the Republic of Poland and a Member State on the construction or the maintenance of the cross-border bridges or road sections, the territory of that Member State shall be deemed to be a bridge or a common road and their construction, situated on the territory of the country, for which, in accordance with the agreement, is the responsibility of that Member State, if this contract has been released for a Council decision authorising to apply measures derogating from article. 5 of Directive 2006/112/EC.

3. in the case of contracts concluded between the Republic of Poland and a third country on the construction or the maintenance of the cross-border bridges or road sections, for the territory of a third country shall be deemed to be a bridge or a common road and their construction, situated on the territory of the country, for which, in accordance with the agreement, is the responsibility of that third country, if in relation to this agreement has been released for a Council decision authorising to apply measures derogating from article. 5 of Directive 2006/112/EC.

Article. 3. the [jurisdiction] 1. (repealed)

2. (repealed) 3. In the case of taxable persons: 1) (repealed)


2) which do not have established business or a fixed place of business within the territory of the country – the competent tax authority is the head of the second tax office Warszawa-Śródmieście, hereinafter referred to as "the head of the second tax office";

3) referred to in article 1. 130a, paragraph 2, and foreign entities referred to in article 1. 131 section 2 identified for the special scheme VAT application referred to in section XII in sections 6a, and 7, for which the Member State of consumption is the Republic of Poland – the competent tax authority is the head of the Tax Office of Lodz.

3A. (repealed) 4. (repealed)

5. (repealed) Article. 4. the [exclusion of application of reliefs and exemptions] Relief and tax exemptions granted on the basis of separate laws do not apply to the goods and services tax.



TITLE II scope of the taxation Chapter 1 General provisions Article. 5. [the scope of taxation] 1. Tax on goods and services, hereinafter referred to as the "tax" shall be: 1) the supply of goods and services for consideration within the territory of the country;

2) export of goods;

3) the importation of goods on the territory of the country;

4) the intra-Community acquisition of goods for consideration within the territory of the country;

5) intra-Community supply of goods.

2. the Activities referred to in paragraph 1. 1 are subject to tax, regardless of whether they were made in compliance with the conditions and forms provided for by law.

3. goods shall be subject to the tax in the case referred to in article 1. 14. the provision of paragraph 1. 2 shall apply mutatis mutandis.

4. [1] in the case of abuse of rights made the activities referred to in paragraph 1. 1, cause only the tax consequences, what would have occurred if you reproduce the situation that would exist in the absence of actions constituting abuse of rights.

5. [2] by the abuse of rights is meant to make the steps referred to in paragraph 1. 1, as part of a transaction that, despite the formal conditions laid down in the provisions of the Act, was basically to achieve the tax benefits which the grant of which would be contrary to the objective, to which these provisions.

Article. 5a. [goods or services which are the subject of the activities referred to in article 5] goods or services which are the subject of the activities referred to in article 1. 5, listed in the classifications issued under the provisions of the public statistics, are identified using these classifications, if for these goods or services to the provisions of the Act or regulations issued under it cite statistical symbols.

Article. 6. [exclusion of application of the provisions of the Act] the provisions of this Act shall not apply to: 1) transaction disposal of the undertaking or the organized part of the enterprise;

2) operations, which may not be the subject of a legally effective agreement.

3) (repealed) Chapter 2 the supply of goods and provision of services Art. 7. [goods] 1. By the supply of goods referred to in article 1. 5. 1 paragraph 1 shall mean the transfer of the right to dispose of the goods as owner, including: 1) transfer of an order of a public authority or a body acting on behalf of such an authority or transfer under the law of ownership of goods in Exchange for compensation;

2) release of goods on the basis of a lease contract, rental, lease or other similar agreement concluded for a specified period or the contract of sale on deferred terms, if the contract provides that following the normal events provided for by this agreement or upon payment of the final instalment the ownership will be transferred;

3) release of goods on the basis of a Commission agreement: between komitentem and komisantem, as well as the release of the goods by the Commission agent to a third party;

4) release of goods by consignment contract Commission agent to his principal, if the Commission was obliged to purchase of goods on behalf of the principal;

5) the establishment of a cooperative tenancy right to a dwelling, the establishment of a cooperative ownership right to the premises, and to transform the cooperative tenancy right to dwelling on the cooperative ownership right to the premises, as well as the establishment to a member housing co-operative of separate property dwelling or premises for other purposes and the transfer to a member of the cooperative ownership or ownership of the House;

6) putting the land in perpetual use;

7) disposal of the rights referred to in paragraphs 5 and 6.

2. The supply of goods referred to in article 1. 5. 1 paragraph 1 is also understood as the transfer free of charge by a taxable person of goods belonging to his business, in particular: 1) the transfer or consumption of goods for the purposes of the taxable person or of his personal employees, including former employees, shareholders, stakeholders, shareholders, members and their family, members of which are legal persons, members of the Association, 2) any other donations – if the taxable person were entitled to, in whole or in part, the right to a reduction in the amount of the tax by the amount of the input tax for the acquisition , import or manufacture of the goods or their component parts.

3. The provisions of paragraph 1. 2 does not apply to transferred or gifts of small value and samples, if the transfer is on objectives related to a business of the taxpayer.

4. By gifts of small value referred to in paragraph 1. 3, submitted by the taxable person, one person: 1) with a total value not exceeding the amount of $ 100 in the tax year, if the taxable person shall keep a register to the identification of those persons;

2) which pass not included in the records referred to in paragraph 1, if the unit purchase price (net of tax), and when there is no purchase price, unit cost of production, as specified when the item does not exceed $ 10.

5. (repealed) 6. (repealed)

7. By the sample referred to in paragraph 1. 3, understood to be identifiable as a sample copy of the goods or a small amount of that allow the evaluation of the characteristics and properties of the goods in its finished form, with their passing (Award) by the taxpayer: 1) aims to promote the goods and 2) does not generally meet the needs of the end user in the scope of the goods, unless the needs of the customer is an integral part of the promotion of the goods and has lead the recipient to purchase the promoted goods.

8. Where several operators, supplies of the same goods in the way that the first of them it seems the goods directly to the last in the order of the buyer, it is considered that the supply of goods has made each of the entities involved in these activities.

9. By the contract of lease, rental, lease or other contracts of a similar nature, referred to in paragraph 1. 1 point 2, it is understood the contract as a result of which, in accordance with the provisions of the income tax Act, the depreciation shall use and lease within the meaning of those provisions, which items are land.

Article. 8. [service] 1. By the provision of the services referred to in article 2. 5. 1 paragraph 1 means any service for the benefit of a natural person, legal person or organizational unit without legal personality, which does not constitute a supply of goods within the meaning of article 5. 7, including: 1) transfer of rights to intangible assets, regardless of the form in which they were made legal action;

2) the obligation to refrain from making or to tolerate an act or situation;

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

2. provision of services against payment shall also be: 1) the use of goods forming part of the business of the taxable person for purposes other than the business of the taxpayer, including, in particular, for personal purposes of the taxable person or of his employees, including former employees, shareholders, stakeholders, shareholders, members and their family, members of which are legal persons, members of the Association, if the taxable person were entitled to, in whole or in part, the right to a reduction in the amount of the tax by the amount of the input tax for the acquisition , import or manufacture of those goods or their components;

2) supplies of services for the purposes of the taxable person or of his personal employees, including former employees, shareholders, stakeholders, shareholders, members and their family, members of which are legal persons, members of the Association, and any other supplies services for purposes other than the business of the taxpayer.

2A. Where a taxable person acting in his own name but on behalf of another person, takes part in a supply of services, it is assumed that the taxpayer itself has and carry out these services.

3. (repealed) 4. (repealed)

5. the provision of paragraph 1. 2 paragraph 1 shall not apply in the case of the use of motor vehicles for purposes other than the business of the taxpayer, if the taxpayer had, in whole or in part, the right to a reduction in the amount of the tax by the amount of the input tax, calculated in accordance with art. 86A paragraph. 1,: 1) the acquisition, importation or manufacture of such vehicles or 2) the acquisition, importation or manufacture of component parts of such vehicles, if in respect of the acquisition, importation or manufacture of those vehicles to the taxable person does not have the right to reduce the amount of tax payable on the amount of input tax.

6. In the case referred to in paragraph 1. 2, paragraph 1 and paragraph 2. 5, for the acquisition of goods shall be deemed to also adopt them in use on the basis of lease agreement, lease, lease or other contracts of a similar nature.



Chapter 3 of the intra-Community acquisition of goods and intra-Community supply of goods


Article. 9. [the intra-Community acquisition of goods] 1. The intra-Community acquisition of goods referred to in article 1. 5. 1 paragraph 4, it is understood the acquisition of the right to dispose as owner of the goods, which as a result of delivery are sent or transported in the territory of a Member State other than that of the Member State in which dispatch or transport by making the delivery, the purchaser of the goods or on their behalf.

2. the provision of paragraph 1. 1 shall apply provided that: 1) the buyer of the goods is: a) the taxpayer referred to in art. 15, or the taxpayer of value added tax, and the purchased goods are to be used a business of the taxpayer, (b)) non-taxable legal person referred to in point (a). and, subject to article. 10.

2) making the supply of goods is a taxable person referred to in paragraph 1 (b). a. 3. The provision of paragraph 1. 1 shall also apply in cases where: 1) the customer is an entity other than that referred to in paragraph 1. 2, points 1, 2) encapsulating the delivery of goods is an entity other than that referred to in paragraph 1. 2 paragraph 2-If the subject of the acquisition of new means of transport.

Article. 10. [Off] 1. Intra-Community acquisition of goods referred to in article 1. 9, does not occur in cases where: 1) applies to goods to which the provisions of article 3 apply, respectively, would have. paragraph 45. 1, point 9, article. 80, art. 83 para. 1 paragraphs 1, 3, 6, 10 and 18, subject to the conditions laid down in those rules;

2) relates to goods other than those referred to in paragraph 1 being purchased by: a) flat-rate farmers for their agricultural activities, b) taxable persons who carry out only activities other than subject to and shall not be entitled to a reduction in the amount of the tax by the amount of the input tax paid on the acquisition of goods and services, c) taxpayers, the sale of which is exempt from tax under art. 113 paragraph 1. 1 and 9, d) legal persons, which are not taxable persons – if the total value of intra-Community acquisition of goods within the territory of the country is not exceeded during the tax year the amount of $ 50,000;

3) the supply of goods, as a result of which the place of the intra-Community acquisition of goods on the territory of the country: a) was not on the taxpayer referred to in art. 15, or not would be on taxpayer value added tax for the supply of goods referred to in article 1. 7, or was or would be the delivery of goods, but by the taxable person, in which the sale is exempt from tax pursuant to art. 113 paragraph 1. 1 and 9, or tax payer of value added tax, which would apply similar exemptions, except in the case of the subject of delivery are new means of transport, or b) would constitute a supply of goods referred to in article 1. 22 paragraph 1. 1 point 2;

4) the supply of goods referred to in article 1. paragraph 120. 1, as a result of which the place of the intra-Community acquisition of goods within the territory of the country, it is subject to value added tax in the territory of a Member State in which dispatch or transport of the goods on the basis of corresponding to the regulations contained in the article. paragraph 120. 4 and 5, and the buyer has documents clearly proving acquisition of goods on these principles;

5) the supply of goods referred to in article 1. paragraph 120. 1, as a result of which the place of the intra-Community acquisition of goods within the territory of the country, is made by the organizer of the auction (auction) and the specific rules applied to delivery value added tax in force in the Member State of departure of the transport or dispatch applicable to supplies of goods effected by the organizer of the auction (auction), excluding the recognition of a supply of goods for the action corresponding to the intra-Community supplies of goods, provided that the buyer documents clearly proving acquisition of goods on these specific rules.

2. the provision of paragraph 1. 1 paragraph 2 shall apply, if the total value of intra-Community acquisition of goods within the territory of the country in the previous tax year does not exceed the amount of $ 50,000.

3. The provisions of paragraphs 2 and 3. 1 paragraph 2 and paragraph 3. 2 shall not apply if the subject of the acquisition are: 1) the new means of transport;

2) excise goods.

4. In determining the values referred to in paragraph 1. 1 paragraph 2 and paragraph 3. 2, does not count toward the amount of value added tax due or paid within the territory of the Member State from which the goods are dispatched or transported. To the value referred to in the first sentence, not be included in the value of the intra-Community acquisition of goods referred to in paragraph 1. 3. the 5. When the actors, on which in accordance with paragraph 1. 1 point 2 there is intra-Community acquisition of goods, is exceeded the amount referred to in paragraph 1. 1 point 2, it is considered that the intra-Community acquisition of goods takes place from the moment of exceeding that amount.

6. taxable persons and non-taxable legal persons, to which paragraph 2 applies. 1 paragraph 2, may choose the taxation of intra-Community acquisition of goods by filing naczelnikowi tax office a written statement about this choice or by making delivery of the goods, as referred to in article. 97 paragraph 1. 10.7. Choice of taxation referred to in paragraph 1. 6, valid for 2 consecutive years, counting from the date of the intra-Community acquisition of goods, for which you have made such a choice.

8. taxable persons referred to in paragraph 1. 6, can again take advantage of the exemptions referred to in paragraph 1. 1, if the Director in writing shall notify the tax authority the tax before the beginning of the month in which the leave, not earlier than after the expiry of the deadline referred to in paragraph 1. 7.9. (repealed)

Article. 11. [intra-Community acquisition of goods for consideration] 1. The intra-Community acquisition of goods for consideration, referred to in article 1. 5. 1 paragraph 4, is also understood the movement of goods by a taxable person of value added tax or on his behalf, belonging to the taxpayer from the territory of a Member State other than the territory of the country on the territory of the country where the goods were by that taxable person in the territory of that other Member State in the framework of the register kept by the company produced, extracted, acquired, including in the framework of intra-Community acquisition of goods or imported, and the goods are to be used a business of the taxpayer.

2. the intra-Community acquisition of goods for consideration, referred to in article 1. 5. 1 paragraph 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 civilian staff from the territory of a Member State other than the territory of the country on the territory of the country, in cases where the goods are not acquired by them in accordance with the specific rules governing the taxation of value added tax on the domestic market of one of the Member States for the armed forces of the States parties to the North Atlantic Treaty If the import of such goods could not benefit from the exemption referred to in article 1. paragraph 45. 1, point 9.

Article. 12. [the movement of goods] 1. Shipments of goods, as referred to in article. 11 (1). 1, value added tax, by the taxable person or on his behalf shall not be regarded as intra-Community acquisition of goods, where: 1) the goods are installed or assembled, with or without a trial run, for which the place of delivery in accordance with article 5. 22 paragraph 1. 1 point 2 is the territory of the country where the goods are moved by the taxable person making the delivery or on his behalf;

2) movement of goods in the mail order on the territory of the country;

3) the goods are moved on board ships, aircraft or trains during the part of the transport of passengers, referred to in article 1. 22 paragraph 1. 5, with the purpose of their supply by the taxable person or on his behalf on board such vehicles;

4) goods are to be the subject of actions corresponding to the export of goods made by that taxable person in the territory of the Member State from which they are placed on the territory of the country;

5) goods are to be the subject of actions corresponding to the intra-Community supplies of goods referred to in article 1. 13 paragraph 1. 1 and 2, carried out by that taxable person in the territory of the Member State from which they are placed on the territory of the country;

6) the goods to be carried out on the territory of the country to that of the taxpayer services consisting in their valuation or perform work on them, provided that the goods after the execution of these services will be moved back in the territory 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 provision of services by the taxable person who has established his business in the territory of the Member State in which dispatch or transport;

8) goods to be temporarily used by the taxable person within the territory of the country, no more than 24 months, provided that the import of such goods from the territory of a third country on the territory of the country because of their temporary importation would be exempt from customs duties;

9) movement is subject to gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network.

2. in the case when no longer exist circumstances referred to in paragraph 1. 1, the movement of the goods shall be deemed to be intra-Community acquisition of goods.


Article. 12A. [movement of goods consignment store] 1. The movement of goods referred to in article 2. 11 (1). 1, value added tax, by the taxable person or on his behalf, a non-established business or a fixed place of business within the territory of the country, to the consignment store to their delivery consignment store servicing, and the supply of those goods, shall be deemed to be intra-Community acquisition of goods referred to in article 1. 9. 1, in consignment store operator, provided that: 1) taxpayer value added tax is not registered for VAT, open or released;

2) kept in stock for konsygnacyjnym goods are intended for production activities or services, with the exception of commercial activity, by the leading consignment store;

3) leading consignment store, before the first introduction by the taxpayer of value added tax of goods to the storage, in the form of written naczelnikowi the IRS notice of intent to conduct consignment store containing: a) the taxpayer value added tax, making the movement of goods to the consignment store and consignment store operator, for their name or first and last names, identification numbers, used for the purposes of value added tax and sales tax, respectively , address business or a fixed place of business, and address where the consignment store, b) a statement of the taxpayer of value added tax, that it intends to make movement of goods referred to in article 2. 11 (1). 1 to the consignment store; in a statement indicates the leading consignment store;

4) consignment warehouse operator shall keep a register of the goods brought to the storage that contains the date of their entry, date of collection of the goods from the warehouse, data permitting the identification of the goods, and in the case referred to in article 1. 20B paragraph 1. 3-also return data for shipments of goods; provision of art. 109 paragraph 1. 3 shall apply mutatis mutandis.

2. If the notification referred to in paragraph 1. 1, paragraph 3, does not meet the requirements of this provision, the head of the tax office within 7 days from the date of receipt of the notification calls for its replenishment.

3. Leading consignment store is obliged to notify in writing the Director of the Tax Office of the changes the data contained in the notice referred to in paragraph 1. 1, paragraph 3, within 30 days from the date of the changes.

4. where the goods kept in stock for konsygnacyjnym have not been downloaded for a period of 24 months from the date of their entry into this store, it is considered that their download is taking place the next day after the expiry of that period.

5. In case of lack of the stored in the store konsygnacyjnym of goods or total destruction, it is considered that the collection of goods has taken place on the date on which the goods have left the warehouse or have been destroyed, and if it cannot be determined that day – the date on which it was found their absence or their destruction.

6. in the case of use or use of the goods stored in the warehouse konsygnacyjnym before retrieving it with the consignment store, it is considered that the download takes place on the day of use, or the use of those goods.

Article. 13. [intra-Community supply of goods] 1. The intra-Community supply of goods referred to in article 1. 5. 1, paragraph 5, it is understood the export of goods from the territory of the country in the implementation of the actions referred to in article 1. 7 in the territory of a Member State other than that of the country, subject to the provisions of paragraph 2. 2-8.

2. the provision of paragraph 1. 1 shall apply on condition that the purchaser of the goods is: 1) a taxable person identified for value added tax for the purposes of intra-Community transactions in the territory of a Member State other than the territory of the country;

2 a non-taxable legal person) of value added tax, which is identified for the purposes of intra-Community transactions in the territory of a Member State other than the territory of the country;

3) taxable value added tax or non-taxable legal person of value added tax, acting in that capacity in the territory of a Member State other than that within the territory of the country, not referred to in paragraphs 1 and 2, if the subject of delivery are excise goods, which, in accordance with the provisions of the excise tax, are placed under suspension of excise duty or excise movement of excise duties paid;

4) entity other than those mentioned in points 1 and 2, (living) in other than the Republic of Poland Member State, if the subject of delivery are new means of transport.

3. intra-Community delivery of goods shall also be the displacement by the taxable person referred to in art. 15, or for goods belonging to the enterprise from the territory of the country on the territory of a Member State other than that of the country that were by that taxable person in the territory of the country within the framework of the register kept by the company produced, extracted, acquired, including in the framework of intra-Community acquisition of goods, or imported on the territory of the country as part of the import of the goods, if they are to serve a business of the taxpayer.

4. movements of goods referred to in paragraph 1. 3, by a taxable person as referred to in article. 15, or on his behalf are not considered to be intra-Community supply of goods if: 1) the goods are installed or assembled, with or without a trial run, for which the place of delivery in accordance with article 5. 22 paragraph 1. 1 point 2 is the territory of a Member State other than that of the country where the goods are moved by the taxable person making the delivery or on his behalf;

2) movement of goods in the mail order sales from the territory of the country;

3) the goods are shipped on board ships, aircraft or trains during a passenger transport in the territory of the European Union intended to make their supply by the taxable person on board such vehicles;

4) goods to be subject to the export of the goods by the taxable person;

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

6) the goods to be carried out in the territory of a Member State other than that within the territory of the country to that of the taxpayer services consisting in their valuation or perform work on them, provided that the goods after the execution of these services will be moved back in 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, for the provision of services by a taxable person who has established his business in the territory of the country, which has staged or to whom crossed these goods;

8) goods to be temporarily used by that taxable person in the territory of a Member State other than that within the territory of the country, no more than 24 months, provided that the import of such goods from the territory of a third country because of their temporary importation would be exempt from customs duties;

9) movement is subject to gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network.

5. where will the circumstances referred to in paragraph 1. 4, the displacement of the goods shall be deemed to be intra-Community supply of goods.

6. Intra-Community supply of goods occurs when accounting for the delivery is the taxpayer referred to in art. 15, in which the sale is not exempt from tax under art. 113 paragraph 1. 1 and 9, subject to paragraph 2. 7.7. Intra-Community supply of goods also occurs when carrying out supplies of goods other than those mentioned in paragraph 1. 6 entities, if the subject of delivery are new means of transport.

8. the intra-Community supply of goods shall not be regarded as the supply of goods referred to in article 1. 83 para. 1 paragraphs 1, 3, 6, 10 and 18, and the goods taxed according to the rules referred to in article 1. paragraph 120. 4 and 5.



Chapter 4 Taxation by the liquidation of the company's activities and the cessation of activities by individual Article. 14. [Liquidation activities] 1. The goods are subject to a tax of their own production and goods which, after acquisition were not the subject of the supply of goods, in the case of: 1) solution to a civil or commercial company without legal personality;

2) stop by a taxable person as referred to in article. 15, which is a natural exercise of taxable transactions, which has the task, based on art. 96 paragraph 1. 6, to report the cessation of naczelnikowi tax office.

2. The provisions of paragraph 1. 1 does not apply to taxpayers, the sale of which is exempt from tax under art. 113 paragraph 1. 1 and 9.

3. the provision of paragraph 1. 1 shall apply mutatis mutandis where a taxable person as referred to in article. 15, who is a natural person does not perform taxable transactions for at least 10 months. This does not apply to taxpayers who have suspended the execution of business activities on the basis of the provisions of the freedom of economic activity.

4. the provisions of paragraphs 1 and 2. 1 and 3 shall apply to the goods in respect of which were entitled to the right to lower the amount of tax payable on the amount of input tax.


5. in the cases referred to in paragraph 1. 1 and 3, taxpayers are required to inventory of the nature of the goods on the day of the dissolution or cessation of activities subject to taxation, hereinafter referred to as "the list of nature." Taxpayers are required to attach the information of the census by nature, fixed on the basis of values, and the amount of tax due to the tax declaration folded for the period covering the day of dissolution of the company or to cease performing taxable transactions.

6. The tax obligation in the case referred to in paragraph 1. 1, on the day of the dissolution of the company or to cease performing taxable transactions.

7. the supply of goods carried out by the former shareholders of companies, referred to in paragraph 1. 1, point 1, and by a natural person referred to in paragraph 1. 1 paragraph 2 and paragraph 3. 3, which are the goods covered by the inventory of the nature, shall be exempt from tax for a period of 12 months from the date referred to in paragraph 1. 6, provided the settlement of tax on the goods covered by the inventory.

8. The taxable amount is the value of the goods subject to the inventory of the nature, determined in accordance with article 4. 29A paragraph. 2.9. (repealed) 9a. Natural persons referred to in paragraph 1. 1 point 2, and those who were members of the companies referred to in paragraph 1. 1, paragraph 1, on the day of their solutions, hereinafter referred to as "former members", shall be entitled to reimbursement of the difference of tax reported in the tax return for the period in which, respectively, these people or companies were taxable persons registered as a VAT workflow.

9B. in the case of former members return the difference of tax shall be made on the basis of complex tax return together with the annexed to this Declaration: 1) Association, the current on the day of the dissolution of the company;

2) list of the bank accounts of former shareholders in the Bank, established in the territory of the country or the accounts of former members in the cooperative box office credit unions are members, to be entitled to a refund of the difference.

9 c. Reimbursement of the difference of tax referred to in paragraph 1. 9B, shall be carried out: 1) in the proportions resulting from the right to take part in the profit specified in the partnership agreement; If the attached agreement shall not derive these shares in profit, that profit participation rights are equal;

2) on bills referred to in paragraph 1. 9B paragraph 2.

9 d to the reimbursement of the difference of tax referred to in paragraph 1. 9A, the provisions of article 4. 87 para. the first and second sentence and paragraph. 7 shall apply mutatis mutandis.

9E. In the case of submission of the documents referred to in paragraph 1. 9B, the amount of the reimbursement of the difference of tax is made to deposit tax authority. Where the Declaration is accompanied by the documents referred to in paragraph 1. 9B, but in the list of accounts, as referred to in that provision, there are accounts of all former members, to deposit the amount of the tax difference is made in proportion to the former shareholder, whose account is not specified.

9F. If the reasonableness of return requires additional verification, the deposit amount difference tax at the end of the verification of billing the taxpayer made within the framework of checks, tax audit or tax proceedings on the basis of the provisions of the tax code or control procedure based on the provisions of a tax audit.

9 g. where before the expiry of the reimbursement of the difference of tax referred to in article 2. 87 para. 2, first sentence, an application has been received the documents referred to in paragraph 1. 9B, and head of the tax office extended the term in accordance with article 5. 87 para. 2, second sentence, and carried out by the actions demonstrate the merits of the return, the tax authority shall pay the former shareholders the amount due plus interest in the amount corresponding to the cost prolongacyjnej used in the case of deferred payment of tax or of rescheduling. Where the documents referred to in paragraph 1. 9B, an application has been received for 14 days before the expiry of the period or later, interest referred to in the first sentence, are calculated from 15. day after the date of the submission of those documents. The percentage does not charge from the amount of the reimbursement of the difference of tax in proportion to the former shareholder, whose account is not specified.

9. In the case of natural persons referred to in paragraph 1. 9A, in respect of which the head of the tax office extended the term in accordance with article 5. 87 para. 2, second sentence, and carried out by the actions demonstrate the merits of the return, the tax authority shall pay to such persons the amount due plus interest in the amount corresponding to the cost prolongacyjnej used in the case of deferred payment of tax or of rescheduling.

9i. the amount of the reimbursement of the difference in tax deposit is not subject to interest rate, subject to paragraph 2. 9J. 9j. The interest rate on the amount of the reimbursement of the difference of tax deposited with the deposit is calculated from 15. day after the date of submission of the documents referred to in paragraph 1. 9B, or account number, as referred to in paragraph 1. 9E, second sentence.

10. To account for tax on the goods covered by the provisions of article nature census. 99 shall apply mutatis mutandis.



SECTION III of the Taxpayers, payers and the tax Chapter 1 Taxpayers and payers Article. 15. [the taxpayers] 1. Taxable persons are legal persons, organizational units without legal personality and individuals, implementing its own economic activity, as referred to in paragraph 2. 2, whatever the purpose or results of that activity.

2. Economic activity includes any activity of producers, traders or service providers, including raising resources and farmers, as well as the activities of persons exercising liberal professions. Economic activity includes in particular operations consisting of the use of goods or intangible continuously for business purposes.

3. For their own economic activity, as referred to in paragraph 2. 1, shall not be recognised: 1) for which revenues were listed in the article. 12 paragraph 1. 1-6 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2012.361, as amended);

2) (repealed) (3)) for which the revenues are noted in the article. 13 paragraph 2 – 9 of the Act of 26 July 1991 on income tax from natural persons, if in respect of the implementation of these steps, these individuals are associated with the customer these legal actions by forming the legal relationship between the customer completing and performing outsourced activities as to the conditions for the implementation of these actions, salary and responsibility the customer these steps to third parties.

3A. the provision of paragraph 1. 3 paragraph 3 shall apply mutatis mutandis to service the creators and performers within the meaning of the provisions on copyright and related rights, to be paid in the form of fees for the transfer or grant of a licence to the copyright or performance or their execution, including paid through collecting copyright or related rights.

3B. With the consent of the Director of the tax office, responsible for legal persons taxable persons can also be organizational units of a legal person, which is a non-profit organization within the meaning of the provisions of the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws of 2016.239 and 395) established, if you yourself shall draw up financial statements.

3 c. the sale made by taxable persons referred to in paragraph 1. 3B, is also a paid transfer of goods and the provision of services between the organizational units which form part of the legal person.

4. In the case of natural persons carrying only farm, forestry or fishing a taxable person is considered a person who submits a registration referred to in article 2. 96 paragraph 1. 1.5. The provision of paragraph 1. 4 shall apply mutatis mutandis to the individuals engaged exclusively agricultural activities in other than those mentioned in paragraph 1. 4 cases.

6. There shall be regarded as a taxable person of public authorities and offices that support those authorities in the field carried out tasks assigned separate laws, for which they have been notified, with the exception of the activities performed on the basis of civil law contracts.

7. (repealed) 8. (repealed) 8a. (repealed) 8b. (repealed)

9. (repealed) 10. (repealed)

Article. 16. [the taxpayers] Taxpayers are also legal persons, organizational units without legal personality and individuals, non-taxable persons referred to in article 1. 15, making the occasional intra-Community supplies of new means of transport.

Article. 17. [Taxpayers] 1. Taxpayers are also legal persons, organizational units without legal personality and individuals: 1) on which to pay customs duties, even if based on customs regulations imported goods is exempt from duty or duty on the goods has been suspended, in part or in whole, or uses a preferential, reduced or zero rate of duty;

2) eligible for customs procedures including inward processing, temporary importation, processing under customs control, including people, on which, in accordance with special provisions, have been transferred rights and obligations associated with these procedures;

3) effecting the intra-Community acquisition of goods;

4) acquiring services, if the total of the following conditions are met: a) the service provider is the non-established taxable person of economic activities and a permanent place of business in the territory of the country, and in the case of services, to which article 2(3) applies. 28E, the taxable person is not registered in accordance with article 5. 96 paragraph 1. 4, b) the recipient is:


-in the case of services, to which article 2(3) applies. 28B-the taxpayer referred to in art. 15, or non-taxable legal person, as referred to in article. 15, registered or required to register in accordance with article 5. 97 paragraph 1. 4,-in the other cases-the taxpayer referred to in art. 15, having established his business or has a fixed establishment within the territory of the country or non-taxable legal person, as referred to in article. 15, established in the territory of the country and registered or required to register in accordance with article 5. 97 paragraph 1. 4;

5) acquiring the goods, if the total of the following conditions are met: a) encapsulating their delivery on the territory of the country is the non-established taxable person of economic activities and a permanent place of business in the territory of the country, and in the case of delivery of goods other than gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network, the taxable person is not registered in accordance with article 5. 96 paragraph 1. 4, b) buyer is: – in the case of the acquisition of gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network – an entity registered in accordance with article 5. 96 paragraph 1. 4 or article. 97 paragraph 1. 4,-in the other cases-the taxpayer referred to in art. 15, having established his business or has a fixed establishment within the territory of the country or non-taxable legal person, as referred to in article. 15, established in the territory of the country and registered in accordance with article 5. 97 paragraph 1. 4, c) the supply of goods is not carried out within the framework of mail order sales in the territory of the country;

6) obliged to pay tax on the basis of article. 42 paragraph 1. 8 or paragraph. 10.

7) acquiring the goods listed in annex # 11 to the Act, subject to the provisions of paragraph 2. 1 c If the total of the following conditions are met: (a) an is the taxpayer delivery) referred to in article 1. 15, in which the sale is not exempt from tax under art. 113 paragraph 1. 1 and 9, b) the purchaser is the taxpayer referred to in art. 15, registered as a VAT open, c) the supply is not covered by the exemption referred to in article 1. 43 paragraph 1. 1 paragraph 2 or article. 122;

8) acquiring services in the field of the transfer of rights to greenhouse gas emissions, referred to in the Act of 12 June 2015 for greenhouse gas emission allowance trading system (OJ item 1223 and 2016.266 and 542), if the total of the following conditions are met: (a)) the service provider is the taxpayer referred to in art. 15, in which the sale is not exempt from tax under art. 113 paragraph 1. 1 and 9, b) the recipient is a taxable person as referred to in article. 15.1a. The provisions of paragraph 1. 1, paragraphs 4 and 5 and paragraph 1. 2 shall also, if the service provider or making delivery of the goods has a permanent place of business in the territory of the country, which is a permanent place of business or other place of business of the service provider or making delivery of the goods, if the service provider or making delivery of the goods has such other place of business in the territory of the country, does not participate in these transactions.

1B. where the bodies referred to in paragraph 1. 1 paragraph 1, established the tax representative, referred to in article 2. 18 d of paragraph 1. 1, a taxable person is the tax representative – in so far as it acts on behalf of its own for the benefit of those owners.

1 c in the case of the supply of goods referred to in the item. 28A-28 c of annex 11 to the provision of paragraph 1. 1 paragraph 7 shall apply, if the total value of these goods under the single economic transaction involving these goods, no amount of tax exceeds the amount of 20 000 $.

1 d. For the single economic transaction, referred to in paragraph 1. 1 c shall be deemed to be a transaction involving a contract under which one or more of the supplies of goods referred to in the item. 28A-28 c of annex 11 to the law, even if they are made on the basis of separate contracts or a more invoices documenting individual supplies.

1E. For the single economic transaction, referred to in paragraph 1. 1 c, it is also considered a transaction involving more than one agreement, referred to in paragraph 1. 1 d, if the circumstances surrounding this transaction or the conditions under which it has been realized, dissent from the circumstances or conditions usually occurring in the course of the goods listed in item. 28A-28 c of annex 11 to the Act.

1F. in the case set out in paragraph 2; 1 paragraph 7 lowering the value of supplies made under the single economic transaction, referred to in paragraph 1. 1 c, in particular by granting after their making the buyer opustu or price reduction does not affect the determination of the taxable person which has the task to account for the amount of tax in respect of supplies of goods carried out within the transaction.

1 g. Where, after receipt of all or part of the payment before the delivery of the goods referred to in annex 11 to the Act, there is a change in the determination of the taxable person for this supply, settlement of the payment in connection with this change shall be made in the Bill for the period in which the supply of the goods.

2. In the cases referred to in paragraph 1. 1 paragraphs 4, 5, 7 and 8, the service provider or carrying out the delivery of goods not accounted for tax.

2A. If making delivery of the goods listed in item. 28A-28 c of annex 11 to this Act, for which in accordance with paragraph 1. 1 paragraph 7 the taxpayer is the purchaser, has taken all the necessary measures to a fair settlement of the tax on the supply, it has no obligation to settle the tax for the delivery, even if after booking, it was found that as a result of an entity participating in the delivery as the buyer does not meet the conditions referred to in paragraph 1. 1, point 7, of which operation carrying out supplies of goods while maintaining due diligence did not know or could not know.

2B. the provision of paragraph 1. 2A shall apply provided that the payment of claims in respect of the supply of goods came from a payment account of the purchaser, including using a payment card or a similar payment instrument, as long as they allow responsible for delivery of the goods the identification of the applicant in the payment order.

3. (repealed) 3a. (repealed)

4. (repealed) 5. (repealed)

6. (repealed) 7. (repealed)

Article. 18. [tax Payers from delivery] enforcement bodies referred to in the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2014.1619, as amended), and court bailiffs the enforcement mobile within the meaning of the provisions of the code of civil procedure are payers of delivery, in the mode of execution, of goods owned by the debtor, or held by it in contravention of applicable laws.



Chapter 2 Representatives to the Article. 18A. [establishment of a tax representative] 1. The taxpayer referred to in art. 15 paragraph 1. 1, non-established business or a fixed place of business in the territory of a Member State, subject to the obligation to register as a VAT open, is obliged to establish a tax representative.

2. The taxable person who has established his business or has a fixed establishment within the territory of a Member State other than that within the territory of the country can establish a tax representative.

3. The proper Minister of public financies may determine, by regulation, the cases in which there is no obligation to establish a tax representative, taking into account the need to ensure a proper settlement of the tax by the non-established business or a fixed place of business in the territory of a Member State.

Article. 18B. [tax representative] 1. A tax representative may be a natural person, legal person or an organizational unit without legal personality, if total meets the following conditions: 1) has established his business in the territory of the country;

2) is registered as a VAT open and, in the case referred to in article 2. 18 d of paragraph 1. 1 – for VAT in the EU;

3) over the past 24 months no occupants of the contributions individual taxes which constitute the revenue of the State budget, exceeding separately in each tax 3% of the amount of the outstanding tax obligations in individual taxes; the share of the arrears in the amount of tax shall be determined in relation to the amount of the contributions due for the period concerned by the arrearage;

4) over the last 24 months individual taxable and, in the case of taxable persons non-natural persons-person partner civil or commercial company without legal personality, a member of the managing authorities, the main accounting has not been validly convicted under the Act of 10 September 1999-Penal tax (Dz.u. of 2013.186, as amended) for committing tax offences;

5) is entitled to run professional tax advice in accordance with the provisions of the tax advice or service to keep books of account in accordance with the provisions on accounting.

2. the requirement referred to in paragraph 1. 1, paragraph 3, shall also be deemed satisfied if the total of the following conditions are met: 1) the regulated, together with interest on late payments, arrears in excess of separately in each tax 3% of the amount of the outstanding tax obligations in individual taxes, within 30 days from the date of creation of the backlog;


2) regulate the backlog in accordance with point 1 in the past 24 months, there were more than two periods separately in each tax.

3. The provisions of paragraph 1. 1 point 5 shall not apply to customs, if the taxpayer establishing the tax representative shall be made only within the territory of the country of importation of goods whose destination is the territory of a Member State other than that of the country and exports from the territory of the country shall be made by the importer of the goods within the framework of the intra-Community supply of goods.

4. A tax representative shall be by written agreement, which should contain: 1) the names of the parties to the agreement and their addresses and identifying information for the appropriate tax, value added tax or similar tax;

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

3) a statement of the entity that is established the tax representative about the fulfilment of the conditions referred to in paragraph 1. 1;

4) the scope of the authority in the case referred to in article. 18 c, paragraphs 1 and 2. 1 point 2;

5) in the case referred to in article 1. 18 d of paragraph 1. 1, tax representative on the performance of the duties and activities of the taxpayer for which it was established, on behalf of itself and on behalf of that taxable person.

Article. 18 c [duties and responsibilities of a tax representative] 1. Tax representative performs in the name and on behalf of the taxpayer, for which it was established: 1) the obligations of the taxable person in terms of tax, including the preparation of tax returns, summary information, referred to in article 1. 100 paragraph 1. 1, and summary information in national, referred to in article 1. 101a paragraph. 1, as well as in the conduct of and maintain records, including records for the tax;

2) other actions resulting from the provisions on tax on goods and services, if authorized in the contract.

2. A tax representative shall be jointly and severally liable with a taxpayer for the tax liability, tax representative settles in the name and on behalf of that taxable person.

Article. 18 d [the duties performed by the tax representative in his own name on behalf of the taxpayer] 1. In the case of a taxpayer, that: 1) shall be made in the territory of the country only imported goods whose destination is the territory of a Member State other than that of the country and exports from the territory of the country shall be made by the importer of the goods in the framework of intra-Community supplies of goods, and 2) is not registered as a VAT open-tax representative performs, on behalf of itself and on behalf of that taxable person, the obligations of the taxable person referred to in article 1. 18 c, paragraphs 1 and 2. 1, point 1, and, if the contract so provides-other activities of the taxable person referred to in article 1. 18 c, paragraphs 1 and 2. 1 point 2.

2. The taxable person referred to in paragraph 1. 1, tax representative shall be jointly and severally liable for the tax liability that a tax representative shall account for his or her own behalf on behalf of the taxpayer.



DIVISION IV tax obligation Chapter 1 General rules Article. 19. (repealed) Article. 19A. [tax obligation] 1. Tax obligation arises from the moment of delivery of goods or performance of services, subject to the provisions of paragraph 2. 5 and 7 – 11, art. 14 paragraph 1. 6, art. 20 and article. 21(1). 1.2. With regard to the adopted in part services, service shall also be considered made, in the case of the implementation of the part of the services for which this part is specified.

3. The service for which in connection with its provision are determined by successive terms of payment or settlement, shall be deemed to be made at the end of each period to which these payments or settlement, until the end of the provision of this service. A service provided on a continuous basis for a period longer than one year, in connection with its provision of in a given year does not expire terms of payment or settlement, shall be deemed to be made at the end of each tax year, until the end of the provision of this service.

4. the provision of paragraph 1. 3 shall apply mutatis mutandis to the delivery of goods, with the exception of the supply of goods referred to in article 1. 7 paragraph 1. 1 point 2.

5. The tax obligation arises when: 1) receipt of all or part of the payment in respect of: (a)) issue of goods by principal komisantowi on the basis of a Commission contract, (b)) the transfer of an order of a public authority or a body acting on behalf of such an authority ownership of the goods in Exchange for compensation, (c)) in the mode of execution of the supply of goods referred to in article 1. 18, d) to provide, on the basis of separate provisions, on behalf of the ordinary courts, administrative, military or public prosecution services related to the court proceedings or preparatory, with the exception of the services to which article 12 shall apply. 28B, which import services, e) the supply of services exempt pursuant to article. 43 paragraph 1. 1 paragraphs 37 – 41;

2) receipt of all or part of the grants, subsidies and other payments of a similar nature, referred to in article 1. 29A paragraph. 1;

3) issue an invoice in the cases referred to in article 1. 106b paragraph. 1,: a) the provision of construction services or construction and Assembly, b) supply of books printed (PKWiU ex 58.11.1) – with the exception of maps and leaflets and newspapers, journals and magazines, printed (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), c) operations involving the printing of books (PKWiU ex 58.11.1) – with the exception of maps and leaflets and newspapers, journals and magazines (PKWiU ex 58.13.1 and PKWiU ex 58.14.1), with the exception of services , to which article 2(3) applies. 28B, which import services;

4) issue an invoice in respect of: a) the supply of electricity, heat or cooling and gas wired, b) of the provision of services:-telecommunications, is listed in the item. 140-153, 174 and 175 of annex 3 to this Act, is a lease, lease, leasing, or services of a similar nature,-the protection of people and the protection services, monitoring and storage of property-constant legal service and office space,-distribution of electricity, heat or cooling gas and wired, with the exception of the services to which article 12 shall apply. 28B, which import services.

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

7. In the cases referred to in paragraph 1. 5 paragraphs 3 and 4, where the taxable person did not issue invoices or issued it late, the tax obligation arises at the expiry of the terms of issuance of the invoice referred to in article 1. 106i paragraph 1. 3 and 4, and where no such time limit is specified,-at the expiry of the time limit for payment.

8. If prior to delivery of the goods or services were received all or part of the payment, in particular: advance payment, advance payment, advance payment, installment, building site or housing before the establishment of the cooperative right to a dwelling or premises for other purposes, the tax obligation arises from the moment of its receipt in respect of the amount received, subject to paragraph 2. Article 5, point 4.

9. The tax obligation in respect of the importation of goods incurred at the moment when a customs debt is incurred, subject to the provisions of paragraph 2. 10 and 11.

10. in the case of placing goods under a customs procedure for processing under customs control tax obligation in respect of the importation of goods is formed upon placing goods under that procedure.

11. in the case of placing goods under a customs procedure: a customs warehouse, the temporary importation procedure with total relief from import duties, the inward processing suspension system, transit or approved-introduction of goods into a free zone or free warehouse, if those goods are collected levies or charges of a similar nature-the tax obligation in respect of the importation of goods arises upon maturity these charges.

12. The proper Minister of public financies may determine by regulation, later than those mentioned in paragraph 1. 1, 5, and 7-11 dates the emergence of tax liability, having regard to the specific nature of certain activities, economic conditions in certain goods and the provisions of the European Union.



Chapter 2 the tax obligation in the intra-Community supply of goods or intra-Community acquisition of goods Article. 20. [tax obligation in the intra-Community supplies of goods] 1. In the intra-Community supply of goods the tax obligation arises at the moment of issuance of the invoice by the taxable person, but not later than 15. day of the month following the month in which this supply, subject to the provisions of paragraph 2. 4 and art. 20A. 1a. In the case of intra-Community supplies of goods carried out continuously for a period longer than one month it shall be deemed to have been made at the end of each month until completion of the supply of those goods.

2. (repealed) 3. (repealed)

4. In the case referred to in article 1. 13 paragraph 1. 5, the tax obligation arises at the moment of cessation of the circumstances referred to in article 1. 13 paragraph 1. 4.5. In the intra-Community acquisition of goods the tax obligation arises at the moment of issuance of the invoice by the taxable person of value added tax, but not later than 15. day of the month following the month in which the delivery of the goods which is the subject of intra-Community acquisitions, subject to paragraph 2. 8 and 9 and article. 20b. the provision of paragraph 1. 1a shall apply mutatis mutandis.

6. (repealed) 7. (repealed)

8. In the case referred to in article 1. 12 paragraph 1. 2, the tax obligation arises at the moment of cessation of the circumstances referred to in article 1. 12 paragraph 1. 1.9. In the case of intra-Community acquisitions of new means of transport tax obligation arises upon the receipt of the goods, but not later than the time of issue of the invoice by the taxable person of value added tax.


Article. 20A. [tax obligation in the case of shipments of goods] 1. In the case of movements of goods referred to in article 2. 13 paragraph 1. 3, to the place corresponding to the magazine konsygnacyjnemu with a view to their subsequent delivery of value added tax to the taxable person, the tax obligation arises upon delivery of the goods, but not later than the time of issuance of the invoice confirming this supply to the taxable person of value added tax, provided that the taxpayer value added tax is obliged to demonstrate made the movement of goods in the Member State in which dispatch or transport and the supply of goods as the intra-Community acquisition of goods in the month , in which the taxpayer was the tax obligation in respect of this supply.

2. the provision of paragraph 1. 1 apply if: 1) movements of goods shall be the taxpayer who is not registered as a taxable person of value added tax in the Member State in which the dispatch or transport;

2) a taxpayer who moves the goods to the place corresponding to the magazine konsygnacyjnemu, shall keep a register of the goods moved to the location that contains the date of displacement, the date of delivery of the goods to a taxable person of value added tax, data permitting the identification of the goods, and, in the case referred to in paragraph 1. 3-also return data for shipments of goods; provision of art. 109 paragraph 1. 3 shall apply mutatis mutandis.

3. in the case of return shipments of goods by a taxable person, who originally made their displacement, or on his behalf, which were not the subject of the delivery in accordance with paragraph 1. 1, there is the tax obligation in the intra-Community supply of goods or intra-Community acquisition of the goods in relation to those goods.

Article. 20b. [tax obligation upon receiving the goods] 1. In the intra-Community acquisition of goods referred to in article 1. 12A paragraph 1. 1, the tax obligation arises as soon as the download of the goods with consignment store, but not later than from the date of issue of the invoice.

2. When the conditions of article 81(3). 12A paragraph 1. 1 are no longer met, the taxpayer, who has staged the goods consignment store, the tax obligation in respect of the goods in this store.

3. where a period of 24 months from the date of introduction of the goods consignment store will return the displacement by the taxpayer of value added tax or for goods which have been made by him to the consignment store and have not been collected, there is the tax obligation in the intra-Community acquisition of goods in intra-Community delivery of goods in relation to those goods.



Chapter 3 the tax obligation in small taxable persons Article. 21. [little taxpayer] 1. Small taxpayer may choose the method of billing to the fact that the tax obligation in respect of transactions carried out by the supply of goods and services is formed: 1) from the date of receipt of all or part of the payment – in the case of delivery of goods or the provision of services to a taxable person as referred to in article. 15, registered as a VAT open, 2) from the date of receipt of all or part of the payment, no later than 180. the day of the date of release of the goods or performance of the service – in case of delivery of goods or the provision of services to an entity other than that referred to in paragraph 1 – after a written notice of head of the tax office by the end of the month preceding the period for which you will use this method, hereinafter referred to as the "cash method"; receipt for payment in part gives rise to a tax liability in this section.

2. the provision of paragraph 1. 1 shall apply to the activities performed during the period in which the taxpayer is used for cash.

3. Small taxable person can opt out of cash, not earlier than 12 months, during which settle to this method, after a written notification to the Director of the tax office, within a time limit to the end of the quarter in which to apply this method.

4. the taxpayer loses the right to tax the cash method, starting from the settlement for a month following the quarter in which exceeded the amount referred to in article 1. 2 paragraph 25.

5. (repealed) 6. The provision of paragraph 1. 1:1) without prejudice to the provisions of art. 19A paragraph. 5 (1) and (2);

2) does not apply to the supply of goods referred to in article 1. 20(2). 1-4 and art. 20A. Section V of the place of performance the place of performance of the goods on delivery Chapter 1 Article. 22. [place of delivery of goods] 1. The place of supply of goods is in the case of: 1) of goods dispatched or transported by making their supply, the purchaser or by a third party – the place where the goods are at the time when dispatch or transport to the purchaser;

2) of goods which are installed or assembled, with or without a trial run, by making their supply, or by the operator on its behalf – the place where the goods are installed or assembled; not be considered to be the installation or Assembly of simple steps to enable the functioning of the mounted or installed goods in accordance with its intended purpose;

3) the goods are not dispatched or transported, the place where the goods are at the time of delivery;

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

5) supply of gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network to an entity that is a taxable person who carries out its own economic activity, as referred to in article. 15 paragraph 1. 2, or the economic activity of the corresponding to this activity, whatever the purpose or results of that activity, taking into account article. 15 paragraph 1. 6, whose main objective the acquisition of gas, electricity, heat or cooling is the resale of those goods in such systems or networks of distribution and in which the own consumption of such goods is negligible – the place where such entity has established his business, and if you have a fixed place of business, to which the goods are supplied is the place where the subject has a permanent place of business and in the absence of an established business or a fixed place of business is the place where he has his permanent address or usually resides;

6) supply of gas in your gas, electricity in electricity, heat or cooling by heat or cooling energy distribution network, if the delivery is made to an entity other than an entity referred to in paragraph 5 – the place where the buyer uses the goods and it consumes; If all of the goods or part of them are not in fact consumed by the purchaser, the goods unused is considered used and consumed at the place where the customer has established his business, and if you have a fixed place of business, to which the goods are supplied is the place where the customer has a permanent place of business, and in the absence of an established business or a fixed place of business, the place , in which he has his permanent address or usually resides.

2. Where several operators, supplies of the same goods in the way that the first of them it seems the goods directly to the last in the order of the purchaser, the goods is sent or transported, the dispatch or transport of the goods are assigned only one delivery; If the goods are dispatched or transported by the buyer, who makes his delivery, it is assumed that the dispatch or transport are assigned delivery made to the buyer, unless the delivery conditions shows that the dispatch or transport of the goods to be assigned its delivery.

3. In the case referred to in paragraph 1. 2, the supply of goods that: 1) precedes the dispatch or transport of the goods, it shall be deemed to have been made at the place of the start of the dispatch or transport of the goods;

2) followed by the dispatch or transport of the goods, it shall be deemed to have been made at the place of dispatch or transport of the goods.

4. In cases where the place of the start of the dispatch or transport of the goods is the territory of a third country, the supply of goods made by a taxable person or a taxable person of value added tax, which is also a taxable person in respect of the import or import these goods, it shall be deemed to have been made on the territory of the Member State of import, or import these goods.

5. for the purposes of determining the place of supply, referred to in paragraph 1. 1 paragraph 4 and article. 28i paragraph. 2:1) for part of the transport of passengers carried out on the territory of the European Union it is understood part of the transport effected without stopping on the territory of a third country, from the place of departure of the transport of passengers to place the end of the transport of passengers;

2) by place of departure of the transport of passengers means provided for the first on the territory of the European Union place passengers on board, including after the episode of travel outside the territory of the European Union;

3) place of arrival of the transport of passengers means provided for the latest on the territory of the European Union place of descent from the passengers, who were on it received on the territory of the European Union, including before the episode travel outside the territory of the European Union;

4) in the case of a round trip, return transport shall be regarded as a separate transport.

6. (repealed)


Article. 23. [mail order from the territory of the country] 1. In the case of mail-order sales from the territory of the country of the delivery of goods shall be deemed to have been made in the territory of the Member State of destination for dispatched or transported goods, subject to paragraph 2. 2.2. In the case of mail-order sales from the territory of the country of the delivery of goods shall be deemed to have been made in the territory of the country if the total value of goods other than products subject to excise duty dispatched or transported to the same Member State as part of the mail order sales from the territory of the country, reduced by the amount of tax is less than or equal to in a given year than the amount expressed in dollars, corresponding to the amount fixed by the Member State of destination for dispatched or transported goods.

3. the provision of paragraph 1. 2 shall apply on condition that the total value of goods other than products subject to excise duty dispatched or transported to the same Member State as part of the mail order sales from the territory of the country, reduced by the amount of the tax, does not exceed in the previous tax year the amount expressed in dollars corresponding to the amount fixed by the Member State of destination for dispatched or transported goods.

4. In the case of exceeding the amount referred to in paragraph 1. 2, the place of taxation in the territory of the Member State of destination for dispatched or transported goods is valid starting from the delivery, which exceeded this amount.

5. taxable persons, to which paragraph 2 applies. 2, may choose the place of taxation referred to in paragraph 1. 1 provided written notice to the Director of the tax office to make use of this option (option), with an indication of the name of the Member State or Member States whose communication is concerned.

6. The notice referred to in paragraph 1. 5, consists of at least 30 days before the date of delivery, from which the taxpayer wants to use the option referred to in paragraph 1. 5.7. Within 30 days from the first delivery of the goods after going to the option referred to in paragraph 1. 5, the taxpayer is obliged to present the naczelnikowi tax office proof of the notice of the competent authority the tax in another Member State of its intention to the settlement in that Member State the value added tax from mail-order sales from the territory of the country.

8. The option referred to in paragraph 1. 5, valid for at least 2 years from the date of first supply made as provided for this option.

9. Where, after the expiry of the period referred to in paragraph 1. 8, the taxpayer decides not to use the option referred to in paragraph 1. 5, for one or more Member States, it is obliged before the delivery date, from which resigns from the use of this option, notify in writing the Director of the tax office about this.

10. The conversion of the amounts referred to in paragraph 1. 2 and 3, shall be made according to the announced by the Polish National Bank the average exchange rate of the currency in which, in the Member State of destination, these amounts are determined, in force on 1 May 2004, rounded to the nearest $ 1000.

11. The provisions of paragraphs 2 and 3. 1-9 do not apply to: 1) of new means of transport;

2) goods referred to in article 1. 22 paragraph 1. 1 point 2.

12. in the case of mail-order sales from the territory of the country, which are the Excise, the supply of goods is deemed to be in any case have taken place on the territory of the Member State of destination.

13. The provisions of paragraphs 2 and 3. 1-9 shall not apply to goods taxed according to the rules referred to in article 1. paragraph 120. 4 and 5.

14. the recognition of a supply of goods within the framework of the mail order from the national territory for the supply made on the territory of the Member State of destination is to obtain by a taxable person before the expiry of the deadline to submit a tax return for a given tax period, the following documents, if these documents together confirm the delivery of the goods to the buyer within the territory of the Member State of destination for dispatched or transported goods: 1) the transport documents received from the carrier (freight forwarder) responsible for the export of goods from the territory of the country where the transport of goods is recommended by the taxpayer to the carrier;

2) (repealed) 3) evidence of receipt of goods from the territory of the country.

15. Where the documents referred to in paragraph 1. 14 do not confirm the uniquely deliver the goods to the buyer within the territory of the Member State of destination for dispatched or transported the goods, documents indicating that there was a supply of goods on the territory of the Member State of destination for dispatched or transported goods, may also be other documents obtained by the taxable person in this kind of delivery of goods, in particular: 1) business correspondence with the buyer, including its order;

2) a document proving payment for the goods, except in cases where the delivery is free of charge or obligation is implemented in another form, in which case the other document stating the expiry of the undertaking.

15A. If the condition referred to in paragraph 1. 14 and 15, have been met, the taxpayer does not show this supply in the records referred to in article 1. 109 paragraph 1. 3, for a given tax period. In this case, the taxable person has this delivery in the records referred to in article 1. 109 paragraph 1. 3, for the next billing period as a supply of goods within the territory of the country, if before the expiry of the deadline for submission of the tax return for the next billing period the taxpayer has not received documents indicating that there was a supply of goods on the territory of the Member State of destination for dispatched or transported goods.

15B. Receipt of documents after the deadline referred to in paragraph 1. 15A, indicating that there was a supply of goods on the territory of the Member State of destination for dispatched or transported goods, entitle the taxpayer to make an adjustment in tax due for the tax period in which the taxpayer has received these documents.

16. Mail order from the national territory also occurs if for this sale sent or transported from the territory of a third country goods were brought into the territory of the country as part of the import of goods.

17. The proper Minister of public financies shall determine, by regulation, the pattern of the notice referred to in paragraph 1. 5 and 9, taking into account: 1) the need for proper identification of the taxpayer;

2) requirements specified on the basis of separate provisions of the exchange of information about made the supply in part of mail order sales of territory of the country;

3) the provisions of the European Union.

Article. 24. [mail order on the territory of the country] 1. In the case of mail order sales in the territory of the country of the delivery of goods shall be deemed to have been made in the territory of the country, subject to the provisions of paragraph 2. 2.2. In the case of mail order sales in the territory of the country of 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 products subject to excise duty, dispatched or transported from the same Member State in the territory of the country, reduced by the amount of value added tax, does not exceed in the tax year the amount of 160 000.

3. the provision of paragraph 1. 2 shall apply on condition that the total value of goods other than products subject to excise duty, dispatched or transported from the same Member State in the framework of mail order sales in the territory of the country, reduced by the amount of value added tax, does not exceed in the previous tax year the amount of 160 000.

4. taxable persons for value added tax to which paragraph 2 applies. 2, may choose the place of taxation referred to in paragraph 1. 1 provided written notice to the Director of the tax office to make use of this option (option).

5. The notice referred to in paragraph 1. 4, consists of at least 30 days before the date of delivery, from which the taxpayer chooses the option referred to in paragraph 1. 4.6. The option referred to in paragraph 1. 4, valid for at least 2 years from the date of first supply made as provided for this option.

7. Where, after the expiry of the period referred to in paragraph 1. 6, the taxpayer decides not to use the option referred to in paragraph 1. 4, he is obliged to notify in writing the Director of the tax office about this.

8. The provisions of paragraphs 2 and 3. 1-7 does not apply to: 1) of new means of transport;

2) goods referred to in article 1. 22 paragraph 1. 1 point 2.

9. in the case of mail order sales in the territory of the country, which are the Excise, the supply of goods is deemed to be in any case have taken place in the territory of the country.

10. The provisions of paragraphs 2 and 3. 1-7 shall not apply to: 1) goods referred to in article 1. paragraph 120. 1, the taxed value added tax in the Member State of departure of the transport or shipment on a basis corresponding to the regulations contained in the article. paragraph 120. 4 and 5;

2) goods referred to in article 1. paragraph 120. 1, which are the subject of the delivery at the auction (auction) in the Member State of departure of the transport or shipping, if the supply is made by the organizer of the auction (auction) and the specific rules applied to delivery value added tax in force in the Member State of departure of the transport or dispatch applicable to supplies of goods effected by the organizer of the auction (auction), excluding the recognition of a supply of goods for the action corresponding to the intra-Community supplies of goods.

11. the provision of paragraph 1. 10 shall apply provided that the making of the supply of goods documents clearly proving this delivery on the principles set out in those provisions.


12. Mail order on the territory of the country also occurs if for this sale sent or transported from the territory of a third country goods were imported in the territory of a Member State other than that of the country.

13. (repealed) Chapter 2 place of performance when intra-Community acquisition of goods Article. 25. [intra-Community acquisition of goods] 1. Intra-Community acquisition of goods shall be deemed to have been effected on the territory of the Member State in which the goods are at the time when dispatch or transport.

2. Without excluding the application of paragraph 1. 1 in the case where the purchaser referred to in article 2. 9. 2, on the intra-Community acquisition of the goods provided the number given to it by the Member State concerned for the purposes of intra-Community transactions other than the Member State in which the goods are at the time when dispatch or transport, intra-Community acquisition of goods shall be deemed to be made also on the territory of that Member State, unless the buyer proves that the intra-Community acquisition of goods: 1) has been taxed within the territory of a Member State where the goods are at the time when dispatch or transport, or 2) was considered to be taxed in the territory of the Member State in which the goods are at the time when dispatch or transport, due to the use of the simplified procedure in the intra-Community transactions of the trilateral, referred to in section XII.

Article. 26. [the buyer in the intra-Community acquisition of goods] 1. In the case where the purchaser of the intra-Community acquisition of goods is: 1) the taxpayer-recipe article. 25 paragraph 2. 2 paragraph 2 shall be provided by the taxpayer in the recapitulative statement referred to in article 1. 100 paragraph 1. 1, activities within the framework of the tripartite transactions made by him in respect of intra-Community purchase and intra-Community supplies of goods;

2) a taxable person or non-taxable legal person, who has not reported, in accordance with article 5. 97 paragraph 1. 10, tax identification number preceded by the code EN-intra-Community acquisition of goods shall be deemed to be made on the territory of the country, subject to the provisions of paragraph 2. 2.2. The provisions of paragraph 1. 1 paragraph 2 shall not apply if the purchaser for the intra-Community acquisition of goods gave the number assigned to him for the purposes of these transactions on the territory of a Member State other than the territory of the country, as far as the place of dispatch or transport of the goods is not on the territory of the country.



Chapter 2a of the place of supply for import of goods Article. 26A. [Place of importation of goods] 1. The place of importation of goods within the territory of the Member State in which the goods are at the time of their entry into the territory of the European Union.

2. where the goods are covered by the moment of their entry into the territory of the European Union one of the following procedures or customs: 1) under the inward processing procedure suspension system, 2) the temporary importation procedure with total relief from import duties, 3) under the customs warehousing procedure, 4) transit procedure, including temporary storage of its customs, 5) purpose-the introduction of goods into a free zone or free warehouse: a place to import such goods within the territory of the Member State where the goods will no longer be subject to the procedures and przeznaczeniom.



Chapter 3 the place of performance for the provision of services Article. 27. (repealed) Article. 28. (repealed) Article. 28A. [the taxpayer] for the purposes of this chapter: 1) whenever mention is made of the taxpayer – shall mean: a) entities that perform their own economic activity, as referred to in article. 15 paragraph 1. 2, or the economic activity of the corresponding to this activity, whatever the purpose or results of that activity, taking into account article. 15 paragraph 1. 6, b) a non-taxable legal person on the basis of (a). (a) that is identified or required to identify for the purposes of tax or value added tax;

2) a taxable person who also carries out activities or transactions which are not recognised for taxable supply of goods or services in accordance with article 5. 5. 1, shall be deemed to be a taxable person in respect of all rendered his services.

Article. 28B. [the place of supply of services to a taxable person] 1. The place of supply of services in the case of the provision of services to a taxable person shall be the place where a taxable person who is a customer has established his business, subject to paragraph 2. 2-4 and art. 28E, art. application of article 28F of paragraph 1. 1 and 1a, article. 28 g of paragraph 1. 1, art. 28i, art. 28j paragraph. 1 and 2 and article. 28n. 2. In the case where the service is provided for a fixed place of business of the taxpayer, that is located in a place other than its registered business, the place of supply of these services is a permanent place of business.

3. Where the taxable person who is a recipient does not have a headquarters or a permanent business establishment, referred to in paragraph 1. 2, the place of supply of services shall be the place where he has his permanent address or usually resides.

4. In the case of the provision of services, which are intended exclusively for personal purposes of the taxable person or of his employees, including former employees, shareholders, stakeholders, shareholders, members and their family, members of which are legal persons or members of the Association, to determine the place of supply shall apply mutatis mutandis the provisions of article 4. 28 c article. 28 c. [the place of supply of services to non-taxable persons] 1. The place of supply of services to non-taxable persons is the place where the supplier has established his business, subject to paragraph 2. 2 and 3 and article. 28 d, art. 28E, art. application of article 28F of paragraph 1. 1, 2 and 3, article. 28 g of paragraph 1. 2 and art. 28 h-28n.

2. where the services are provided from a fixed establishment of the provider that is located in a place other than the seat of business, the place of supply of these services is a permanent place of business.

3. If the service provider does not have a headquarters or a permanent business establishment, referred to in paragraph 1. 2, the place of supply of services shall be the place where he has his permanent address or usually resides.

Article. 28 d. [the 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 is the place which is the basic transaction.

Article. 28E. [the place of supply of services connected with immovable property], the place of supply of services connected with immovable property, including the services provided by the appraisers, real estate agents, services, accommodation in hotels or buildings with a similar function, such as villages or place intended for use as camping sites, the use and the use of real estate and the services for preparing and coordinating construction works, such as the services of architects and construction supervision , is the location of the property.

Article. application of article 28F. [the place of supply of services transportation of passengers or goods] 1. The place of supply of services of the transport of passengers is the place where transport takes place, having regard to the defeated.

1a. The place of supply of services for the transport of goods to a taxable person: 1) having established his business in the territory of the country, a permanent place of business for which they are provided, and in the absence of such established business or a fixed place of business within the territory of the country with a permanent place of residence or habitual residence, if the transport is performed entirely outside of the European Union , is a territory located outside the territory of the European Union;

2) who has established his business in the territory of a third country, a permanent place of business for which they are provided, and in the absence of such a headquarters or a permanent business establishment in the territory of a third country having a permanent place of residence or habitual residence, if the transport is performed entirely within the territory of the country, is the territory of the country.

2. The place of supply of services for the transport of goods for non-taxable persons shall be the place where transport takes place, having regard to the defeated distance, subject to paragraphs 2 and 3. 3.3. The place of supply of services for the transport of goods, which start and end, respectively, takes place in the territory of two different Member States, to non-taxable persons shall be the place where transport of the goods begins.

4. the Place of departure of the transport, as referred to in paragraph 1. 3, means the place where actually begins with the transport of goods, regardless of the defeated the distance to the place where the goods are located.

5. completion of transport referred to in paragraph 1. 3, means the place where the transport of goods actually end up.

Article. 28 g [the place of supply of services in the field of culture, art, sport, science, education, entertainment and similar services] 1. The place of supply of services access to cultural, artistic, sporting, scientific, educational, entertainment or similar, such as fairs and exhibitions, and ancillary services related to access to these events, provided to a taxable person, shall be the place where those events actually take place.


2. The place of supply of services in the field of culture, art, sport, science, education, entertainment and similar services, such as fairs and exhibitions, and support services to these services, including the provision of services by the organizers of the services in these areas, rendered to non-taxable persons shall be the place where this activity is actually performed.

Article. 28 h [the place of supply of services ancillary to transport services and the valuation of tangible movable] in the case of the provision to non-taxable persons: 1) ancillary transport services, such as loading, unloading, transhipment or similar services, 2) valuation of tangible movable property and on movable tangible property – the place of supply of services shall be the place where the services are actually performed.

Article. 28i. [the place of supply of restaurant services and catering] 1. The place of supply of restaurant services and catering is the place where the services are actually performed, subject to paragraph 2. 2.2. Where the restaurant service and catering are actually carried out on board ships, aircraft or trains during the part of the transport of passengers carried out on the territory of the European Union, the place of supply of services shall be the place of departure of the transport of passengers.

Article. 28j. [the place of supply of services short-term hiring of means of transport] 1. The place of supply of services short-term hiring of means of transport shall be the place where the means of transport are actually put at the disposal of the recipient.

2. By short-term rental of means of transport, as referred to in paragraph 1. 1, means the continuous possession or use of means of transport for a period not exceeding 30 days and, in the case of vessels-for a period not exceeding 90 days.

3. The place of supply of services consisting in the hire, other than short-term rental, transport to non-taxable persons shall be the place where the customer is established, has his permanent address or usually resides, subject to paragraph 2. 4.4. The place of supply of the ship rental services, other than short term rentals, to non-taxable persons shall be the place where the ship supplier is actually given to the disposal of the recipient, provided that the provider actually provides this service from your business headquarters or permanent establishment, situated in that location.

Article. 28 k [the place of supply of the electronic services], the place of supply of telecommunications services, broadcasting services and electronic services to non-taxable persons shall be the place where they have established, has his permanent address or usually resides.

Article. 28 l [the place of supply of services to entities established, a resident outside the European Union] in the case of the provision to non-taxable persons established, has his permanent address or usually resides outside the territory of the European Union, services: 1) sale of rights or license and sublicense, transfer or assignment of copyright, patents, trade marks, commercial factory, putting to use the common trade mark or collective mark of guarantee , or other related rights, 2), 3) consulting, engineering, legal, accounting and services similar to those services, 4) data processing, information provision and translation services, 5), financial, insurance and reinsurance, with the exception of the hire of safes for banks, 6) delivery (posting) personnel, 7) the rental, lease or other similar in nature, which are movable, except means of transport, for which it is also considered trailers and semi-trailers and railroad cars 8) (repealed) 9) (repealed) 10) (repealed) 11) consisting in providing access to gas systems, power systems, or to the distribution network of heat or cooling, 12) transmission: a) the gas in the gas system, b) electricity on the power grid, c) heat or cooling by heat or cooling energy distribution network, 13) directly related to the services referred to in paragraphs 11 and 12 14) consisting of the obligation to refrain from making or using the law, referred to in paragraph 1 – 13 – place of supply of services is the place where they have established, has his permanent address or usually resides.

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

2. in the case of the tourism services, referred to in article 1. 119 paragraph 1. 1, are provided from a fixed establishment of the provider that is located in a place other than the seat of business, the place of supply of services is a permanent place of business.

3. If the service provider does not have a headquarters or a permanent business establishment, referred to in paragraph 1. 2, the place of supply of services, referred to in article 1. 119 paragraph 1. 1, is the place where he has his permanent address or usually resides.

Article. 28. [Delegation] the proper Minister of public financies may determine by regulation, other than those mentioned in article 2. 22-26 and article. 28B-28n place of performance for delivery of goods, intra-Community acquisition of goods, imports of goods and services, taking into account the specific nature of the provision of certain services, the delivery of certain goods, intra-Community acquisition or import certain goods and the provisions of the European Union.



SECTION VI taxable amount Article. 29. (repealed) Article. 29A. [taxable] 1. The taxable amount, subject to the provisions of paragraph 2. 2-5, art. 30A-30 c, art. 32, art. 119. paragraph 120. 4 and 5, is everything which constitutes payment, which carrying out the supply of goods or a service provider has received or is to receive from the sale from the purchaser, recipient or a third person, including received grants, subsidies and other payments of a similar nature that have a direct impact on the price of the goods supplied or the services provided by the taxpayer.

2. in the case of the supply of goods referred to in article 1. 7 paragraph 1. 2, the taxable amount is the purchase price of the goods or of similar goods, and when there is no purchase price – cost, determined at the time of delivery of the goods.

3. the provision of paragraph 1. 2 shall apply mutatis mutandis to the intra-Community supply of goods referred to in article 1. 13 paragraph 1. 3, subject to the provisions of paragraph 2. 4.4. In the case of shipments of goods in respect of which the tax obligation arises on the basis of article. 20A para. 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 article 1. 8 paragraph 1. 2, the taxable amount is the cost of providing those services incurred by the taxpayer.

6. the taxable amount shall include: 1) taxes, duties, levies and other charges of a similar nature, with the exception of the amount of tax;

2) incidental expenses, such as Commission, packing, transport and insurance costs, charged by making the delivery or the service provider from the purchaser or the recipient.

7. the taxable amount shall not include the amounts: 1) constituting the downward pressure on prices in the form of a discount for early payment;

2) granted to the purchaser or recipient of the price discounts and rebates that are included at the time of sale;

3) received from the purchaser or the recipient as a reimbursement of documented expenses incurred in the name and on behalf of the purchaser or recipient and recognised on a transitional basis by a taxable person in the records it for tax.

8. In the case of the supply of buildings or buildings permanently connected with land or parts of such buildings or structures from the taxable value of the land is not.

9. The provisions of paragraph 1. 8 do not apply to the activities of putting in the perpetual use of land, performed with simultaneous delivery of buildings or buildings permanently connected with land or parts of such buildings or structures.

10. Tax base, subject to paragraphs 2 and 3. 13, shall be reduced by: 1) the amounts granted after sale price discounts and rebates;

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

3) returned the purchaser all or part of the payment received before the sale, if it did not occur;

4) the value of returned amounts of grants, subsidies and other payments of a similar nature, referred to in paragraph 1. 1.11. The tax base not included value packs, if the taxpayer has made delivery of the goods in the package, downloading the security deposit for this Pack, or by specifying the deposit contract of delivery of the goods.

12. in the case of niezwrócenia by the purchaser of the packaging referred to in paragraph 1. 11, the taxable amount shall be increased by the value of this package: 1) on the day following the date on which the contract provided for the return of packaging – if not returned within the time period specified in the contract;

2) 60. day from the date of packaging – if the agreement does not specify the term of return of the packaging.


13. In the cases referred to in paragraph 1. 10 paragraph 1 – 3, a reduction in the tax base, in relation to the base specified in the invoice with declared tax, shall be provided by the taxpayer, before the expiry of the deadline for submission of the tax return for the tax period in which the buyer of the goods or the customer has credit memo, receipt by the purchaser of the goods or the recipient of the memo, for which the invoice. Getting the acknowledgement of receipt of the goods by the purchaser or recipient of the memo after the deadline for submission of the tax return for a given tax period shall entitle the taxpayer to include the credit memo for the tax period in which the confirmation is obtained.

14. the provision of paragraph 1. 13 shall apply mutatis mutandis in the case of a mistake in the amount of tax on the invoice and issue a credit memo to an invoice in which it has been shown the tax amount higher than due.

15. The condition by a taxable person of the acknowledgement of receipt of invoice by the purchaser of the goods or does not apply in the case of: 1) in goods exports and intra-Community supplies of goods;

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

3) sales: electricity, heat or cooling, gas wired telecommunications services and services listed in item. 140-153, 174 and 175 of annex 3 to this Act;

4) when the taxpayer has not received confirmation in spite of documented attempts of delivery memo and with your documentation, it appears that the purchaser of the goods or the customer knows that the transaction was carried out in accordance with the conditions laid down in the credit memo.

16. In the case referred to in paragraph 1. 15 paragraph 4, a reduction of the tax base shall take place no earlier than in the form of spline for the tax period in which they are met the conditions referred to in paragraph 1. 15 paragraph 4.

Article. 30. (repealed) Article. 30A. [determination of the taxable amount in the case of the intra-Community acquisition of goods] 1. To determine the taxable amount in the case of the intra-Community acquisition of goods, including on the basis of article 12A paragraph 1. 4-6 shall apply mutatis mutandis to article. 29A paragraph. 1, 6, 7, 10 and 11.

2. To determine the taxable base in the cases referred to in article 1. 11, shall apply mutatis mutandis to article. 29A paragraph. 2.3. If after making the intra-Community acquisition of goods the purchaser receives a refund of excise duty paid in the Member State of dispatch or transported goods, the taxable amount shall be reduced by the amount of the returned Excise, he has the obligation to prove on the basis of documents that has return of excise duty.

Article. 30B. [the taxable amount on importation of goods] 1. The taxable amount on importation of the goods being valued plus the duty payable. If the subject imports are goods subject to excise duty, the taxable amount is the customs value increased by the duty payable and the excise duty.

2. In the case of goods placed under the outward processing procedure, the taxable amount is the difference between the customs value of the compensating or replacement products released for free circulation and the value of goods exported temporarily, plus the duty payable. If the subject import outward goods are subject to excise duty, the taxable amount is the difference between the customs value of the compensating or replacement products released for free circulation and the value of goods exported temporarily, plus the duty payable and the excise duty.

3. In the case of goods placed under the temporary importation procedure with partial relief from import duties and the procedure for processing under customs control, the taxable amount is the customs value plus the duty that would be payable if the goods were placed under release for free circulation. If the subject of imports under the temporary importation procedure with partial relief from import duties or the procedure of processing under customs control are the goods subject to excise duty, the taxable amount is the customs value plus the duty that would be payable if the goods were entered for the procedure of admission, and excise tax.

4. the taxable amount referred to in paragraph 1. 1-3, covers incidental expenses, such as Commission, packing, transport and insurance-unless it has been included in the customs value is borne to the first place of destination within the territory of the country, as well as the resulting from transport to another place of destination within the territory of the European Union, if it is known at the time of import.

5. For the first place of destination shall be understood to place mentioned on the consignment note or any other transport document, on the basis of which the goods are imported. In the absence of such information for the first place of destination shall be deemed to be the place of the first handling in the territory of the country.

6. The taxable amount referred to in paragraph 1. 1-3, you will be charged fees and other charges, where the Customs authorities are required to charge these receivables in respect of importation of goods.

7. in determining the taxable amount referred to in paragraph 1. 1 – 3, the provisions of article 4. 29A paragraph. 7 paragraphs 1 and 2 shall apply mutatis mutandis.

Article. 30 c. [Exceptions from the obligation to determine the tax base] 1. The taxable amount on importation is not services, where the value of the services is included in the tax base of the intra-Community acquisition of goods or the value of the service, on the basis of separate provisions, increases the customs value of the imported goods.

2. The tax base upon delivery of the goods, for which in accordance with article 5. 17 paragraph 1. 1 section 5 the taxpayer is the purchaser of the goods, there shall be established, where the value added tax, which are on the territory of the country installed or assembled, with or without a trial run, was in its entirety by virtue of their import downloaded from the taxpayer making the purchase of those goods. However, if the amount of tax in respect of the importation of goods is lower than the amount of tax that would be payable in respect of the supply of these goods in the territory of the country, the taxpayer making their acquisition is obliged to account for this difference.

Article. 31. (repealed) Article. 31A. [the conversion of foreign currency into the currency of Poland] 1. If the amount used to determine the tax base are specified in a foreign currency, the conversion of the gold shall be made according to the average exchange rate of foreign currency as announced by the Polish National Bank on the last working day preceding the day of emergence of tax liability. The taxpayer may choose the way of conversion of such amounts into gold according to the latest exchange rate published by the European Central Bank on the last day preceding the date the emergence of tax liability; in this case, the currency other than the euro shall be converted using the exchange rate of each of them in relation to the euro.

2. where a taxable person shall issue an invoice, before tax, and the amount used to determine the tax base are specified on the invoice in foreign currency, conversion shall be at the rate on the average the foreign currency as announced by the Polish National Bank on the last working day preceding the date of the invoice. The provision of paragraph 1. 1, second sentence, shall apply mutatis mutandis.

3. in the case of import of the goods on the conversion shall be carried out in accordance with the customs rules.

4. In the case of services for mass events within the meaning of the Act of 20 March 2009 on the safety of mass events (Journal of laws of 2015.2139) amount used to determine the taxable amount in foreign currency can be converted into gold in accordance with the customs rules applicable for the purpose of calculating the customs value of the imported goods.

Article. 32. [the term turnover] 1. Where between the purchaser and carry a supply of goods or a service provider there is a relationship referred to in paragraph 1. 2, and where the consideration is: 1) lower than the market value, and the purchaser of the goods or services is not in accordance with art. 86, art. 86A. 88 and article. 90 and with the regulations issued on the basis of article. 92 paragraph 1. 3 a full right of reduction of the amount of the tax by the amount of the input tax, 2) lower than the market value, and making delivery of the goods or service provider is not in accordance with the article. 86, art. 86A. 88 and article. 90 and with the regulations issued on the basis of article. 92 paragraph 1. 3 a full right of reduction of the amount of the tax by the amount of the input tax and the supply of goods or services are exempt from tax, 3) higher than the market value, and making delivery of the goods or service provider is not in accordance with the article. 86, art. 86A. 88 and article. 90 and with the regulations issued on the basis of article. 92 paragraph 1. 3 a full right of reduction of the amount of the tax due on the amount of input tax – the tax authority determines the tax base in accordance with the market value, if it is found that this relationship had an impact on the determination of the remuneration for the supply of goods or services.

2. Relationship, referred to in paragraph 1. 1, when between contractors or persons employed on contractors management functions, supervisory or control there are links to the family or adoption, capital, property or arising from the employment relationship. This compound exists also, if any of the listed people joins management functions, supervisory or control on contractors.

3. By family ties, referred to in paragraph 1. 2, it is understood marriage and consanguinity or affinity to the second degree.


4. By capital ties, referred to in paragraph 1. 2, means a situation in which one person or one of the partners has the right to vote of at least 5% of the voting rights or has, directly or indirectly, of this law.

5. the provisions of paragraphs 1 and 2. 1-4 do not apply in the case of transactions between related parties, in respect of which the competent tax authority, under the Act-tax, issued the decision on recognition of the correctness of the choice and use of the method for setting the transaction price between related parties.



SECTION VII of the Rules and tax on importation of goods Article. 33. [calculation and a demonstration of the amount of tax] 1. Taxable persons referred to in article 1. 17 paragraph 1. 1 paragraphs 1 and 2 and paragraphs 1 and 2. 1B, are required to calculate and show in the customs declaration of the amount of tax, taking into account the applicable rates, subject to article 22. 33B. 2. If a customs authority finds that customs tax amount was entered incorrectly, the head of the Customs Office shall issue a decision specifying the tax in the correct height. Head of the Customs Office may determine the amount of the tax in the decision on customs duties.

3. After adoption of the customs declaration, the taxable person may apply to the Director of the Customs Office for the issuance of a decision determining the tax in the correct height.

4. The taxpayer is obliged within 10 days from the date of its notification by the customs authority of the amount of the tax debt, to pay the amount of the calculated tax, subject to art. 33A-33 c.

5. in cases other than those listed in paragraph 1. 1-4 and art. 34 the taxable person is obliged to pay the amount of tax payable within the time limit and under the conditions laid down for the payment of duties, even when the goods were exempt from duty or duties have been suspended or reduced to 0%.

6. the head of the Customs Office is obliged to tax payable in respect of the importation of goods, subject to article 22. 33A and 33 c.

7. the customs authority secures the amount of tax, if the tax has not been paid, and the mode to be used for securing customs duties on the basis of the customs regulations.

8. The proper Minister of public financies may, by regulation, specify dates for payment of the tax, other than those referred to in paragraph 1. 4 and 5, and the conditions for the use of other terms, having regard to the provisions of the European Union and the process of implementation of the State budget.

Article. 33A. [tax obligation in respect of the importation of goods] 1. Where the goods are covered by the territory of the country simplified procedure referred to in article 1. paragraph 76. 1 (b). (b) or (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ. EC-L 302 with, 19.10.1992, p. 1, as amended. d.; Oj. EU Polish Special Edition, chapter. 2, vol. 4, p. 307), in which the settlement period is the calendar month, the taxpayer may settle the amount of tax due by reason of the importation of the goods in the form of a folded for the period in which was established the tax obligation in respect of the import of those goods.

2. the provision of paragraph 1. 1 shall be provided: 1) presentation by the taxpayer naczelnikowi Customs office before which the taxpayer shall carry out the formalities relating to the import of goods, issued not earlier than 6 months prior to import: (a)) of the lack of a backlog in payments owed to the social security contributions and the contributions of the individual taxes which constitute the revenue of the State budget, crossing separately with each title, including separately in each tax , 3% of the amount of the premiums and outstanding tax obligations in individual taxes; the share of the backlog in the amount of contributions or tax shall be determined in relation to the amount of the contributions payable for the tax period that has the backlog, b) confirmation of registration of the taxpayer as a taxable person.

2) (repealed) 2a. The requirement by the taxable person, the documents referred to in paragraph 1. 2, paragraph 1, shall be deemed to be met also in the case of filing by taxpayer representations of the same content.

2B. The statements referred to in paragraph 1. 2A, consists of under penalty of perjury. The applicant is obliged to claim the conclusion in the clause reads as follows: "I am aware of criminal liability for submitting a false statement.". This clause overrides instruction authority of criminal prosecution for perjury.

3. Condition the presentation of the documents referred to in paragraph 1. 2 paragraph 1 shall not apply if the head of the Customs Office has made by the taxpayer to date documents.

4. The taxpayer is obliged to written notice to the Director of the Customs Office and the Director of the tax office at: 1) the intention to tax filing on the principles referred to in paragraph 1. 1-before the beginning of the accounting period from which it will apply such settlement;

2) cancellation of tax on the principles referred to in paragraph 1. 1-before the beginning of the tax period in which waives such settlement.

5. in the case of the placing of goods under a simplified procedure, referred to in article 1. paragraph 76. 1 (b). (b) or (c) a regulation referred to in paragraph 1. 1, is made by intermediate representative within the meaning of the customs regulations, the permission referred to in paragraph 1. 1, a taxable person, for which the customs declaration is lodged. The provisions of paragraph 1. 2-4 shall apply mutatis mutandis.

6. The taxpayer is obliged to submit to the customs authority evidence of settlement of the amount of tax due by reason of the importation of the goods in the tax within 4 months after the month in which was established the tax obligation in respect of the importation of goods.

7. Where a taxable person within the period referred to in paragraph 1. 6, has not provided the documents referred to in that provision, loses the right to tax on the principles referred to in paragraph 1. 1, in relation to the amount of tax payable in respect of the import of goods, which had settled in the tax. The taxpayer is obliged to pay the customs authority the amount of the tax, plus interest.

8. In the case referred to in paragraph 1. 5, paragraph 2. 7 shall apply mutatis mutandis, except that the obligation to pay the amount of tax, plus interest of pregnancy jointly and severally on taxpayer and the representative of an intermediate.

9. where the customs authority has checked out the amount of tax referred to in paragraph 1. 7, and the taxpayer accounted for this amount of tax in the tax return, the taxpayer has the right to make adjustments to the amount of tax in the tax return for the tax period in which the amount of the tax has been collected.

10. A taxable person who does not comply with the time limit referred to in paragraph 1. 6, may by decision of the Director of the tax office to lose for a period of 36 months the right to tax on the principles referred to in paragraph 1. 1, starting with the tax period following the month in which the taxable person has been served.

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. 6, including the frequency of non-compliance, can be considered insignificant in relation to the number and size of import operations, which the taxpayer accounts in accordance with paragraph 1. 1, provided that the failure was caused by circumstances niewynikającymi of its negligence or deliberate action.

12. The taxpayer referred to in art. 17 paragraph 1. 1 paragraphs 1 and 2, with the status of authorised economic operator within the meaning of article 3. 5a of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code: 1) acting in his own name and on its own behalf or 2) in the name and on behalf of which the customs declaration is lodged by a representative of direct within the meaning of the customs regulations-may settle the amount of tax due by reason of the importation of the goods in the form of a folded for the period in which was established the tax obligation in respect of the import of those goods. The provisions of paragraph 1. 2 to 4, 6, 7 and 9 to 11 shall apply mutatis mutandis.

Article. 33B. [Import Declaration] 1. In the case of the application by a taxable person as referred to in article. 17 paragraph 1. 1 paragraphs 1 and 2, the single authorisation referred to in article 2. 1 the first and second indents of paragraph 13 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 (OJ. EC-L 253, 11.10.1993, p. 1, as amended. ), the taxpayer is obliged to calculate and show the amount of tax payable in respect of the import goods in the Declaration for the import of goods, hereinafter referred to as "import declaration".

2. the Import Declaration is made naczelnikowi Customs Office within a period of up to 16. day of the month following the month in which was established the tax obligation in respect of the importation of goods, but not later than before the tax declaration. In the case where the goods should be presented or made available to control only one Customs Office, the taxpayer may make a declaration the cumulative import for monthly period.

3. The taxpayer is obliged within the period referred to in paragraph 1. 2, to pay a tax amount shown in the import declarations, subject to article 22. 33A. 4. In the case referred to in paragraph 1. 1, the provisions of article 4. 33 para. 2, 3, 6 and 7 shall apply mutatis mutandis.

5. The proper Minister of public financies shall determine, by regulation, the pattern of the import declaration, together with explanations as to how to fill it, where and how the Declaration and import customs office head of jurisdiction referred to in paragraph 1. 1, having regard to: 1) the scope of the tasks carried out by the Director of the Customs Office;

2) specificity of individual licences;

3) the need to ensure the control of correctness of tax filing.


Article. 33 c [Import goods served in the form of shipments] in the case of import of goods served in the form of a postal operator designated within the meaning of the Act of 23 November 2012.-postal law (OJ item 1529 and from 2015.1830) to the tax for the import of goods provision art. 65 the law of 19 March 2004-customs law (Journal of laws of 2015.858, 1649, 1844 and 1893 and from 2016.65) shall apply mutatis mutandis.

Article. 34. [amount of tax in respect of the importation of goods] 1. In cases other than those referred to in article 1. 33 para. 1-3 the amount of tax due by reason of the importation of goods determines the Chief Customs Office by way of a decision.

2. The tax referred to in accordance with article 5. 33 para. 1, with the exception of the cases referred to in article 1. 33A, shall apply mutatis mutandis the provisions of customs for the notification of the debtor of the amount of duty resulting from a customs debt.

3. the decision referred to in paragraph 1. 1, and in article 1. 33 para. 2 and 3, an appeal to the Director of the Customs Chamber, through the head of the Customs Office which issued the decision.

4. for the actions referred to in paragraph 1. 1, and in article 1. 33 para. 2 and 3, the provisions of the tax code.

Article. 35. (repealed) Article. 36. (repealed) Article. 37. [input tax] 1. The taxpayer is obliged to pay the difference between the tax resulting from the decision of the head of the Customs Office referred to in article 1. 33 para. 2 and 3 and in article 3. 34, and the tax: 1) taken by this body, 2) due in respect of the import goods declared by the taxable person in: a) the Customs Declaration and invoice in the tax, in accordance with article 5. 33A, or b) import declaration, in accordance with article 5. 33B-within 10 days from the date of notification of the decision.

1a. where the amount of tax due by reason of the importation of the goods was determined in the decisions referred to in article 1. 33 para. 2 and 3 and in article 3. 34, head of the Customs Office gets from unpicked the amount of tax, interest, taking into account the amount and rules for interest for late payment of tax arrears, except that their height is calculated from the day following the date of the creation of tax to the date of notification of the amount of the tax debt. The provisions of article 4. 65 paragraph 1. 6a and 6b of the Act of 19 March 2004-customs law shall apply mutatis mutandis. The percentage does not charge if the taxpayer proves that shown in the customs declaration invalid tax amount was due to the circumstances of the niewynikającymi of its negligence or deliberate action.

1B. The amount of the tax resulting from the decision referred to in article 1. 33 para. 2 and 3 and in article 3. 34, the unpaid within the time limit, interest on arrears in accordance with the provisions of the tax code.

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

Article. 38. [the application of customs legislation] 1. In terms of unregulated in the article. 17 paragraph 1. 1 paragraphs 1 and 2 and paragraphs 1 and 2. 1B. 19A paragraph. 9-11 and article. 33 to 37 shall apply mutatis mutandis the provisions of customs and consumption duties, with the exception of the provisions concerning the extension of time-limit for payment, deferred payment or other payment facilities provided for by the customs regulations.

2. If, in accordance with the customs rules, the notification to the debtor of the customs debt may not be due to aging, and within 5 years from the end of the calendar year in which was established the tax obligation in respect of the importation of goods, and there is a basis to calculate or verify tax duties, head of the Customs Office may specify the items included in the calculation according to the principles set out in the customs provisions for a correct determination of the tax payable in respect of the importation of goods.

Article. 39. [competent authority] the tax authority competent in the case of proceedings relating to deductions in repayment of the tax in the tax is the head of the tax office responsible for the tax payer.

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



SECTION VIII of the height of the taxation Chapter 1 Rate Article. 41. [rate] 1. The tax rate is 22%, [3] subject to the provisions of paragraph 2. 2-12 c, art. 83, art. 119 paragraph 1. 7, art. paragraph 120. 2 and 3, article. 122 and article. 129 paragraph 1. 1.2. For the goods and services listed in annex 3 to this Act, the tax rate is 7%, [4] subject to the provisions of paragraph 2. 12 and art. paragraph 114. 1.2a. For the goods listed in annex 10 to this Act the tax rate is 5%.

3. intra-Community delivery of goods the tax rate is 0%, subject to article 22. 42.4. In the export of goods, as referred to in article. 2, point 8 (b). and, the tax rate is 0%.

5. exports of goods referred to in article 2. 2, point 8 (b). and, by flat-rate farmers, the tax rate is 0%, provided that the taxpayer's records referred to in article 1. 109 paragraph 1. 3.6. Tax rate 0% applies in the export of goods, as referred to in paragraph 1. 4 and 5, provided that the taxable person before the expiry of the deadline to submit a tax return for a given tax period has a document proving the exportation of goods outside the European Union.

6a. The document referred to in paragraph 1. 6, in particular: 1) a document in electronic form received from the electronic system used to support the export declarations or confirmed by the Customs Office of printing of this document;

2) document in electronic form from the electronic system used to support the export declarations, received outside this system, if it is guaranteed its authenticity;

3) the Declaration of export of the paper complex system for ICT to support export declarations or a copy certified by the Customs Office.

7. If the condition referred to in paragraph 1. 6, has not been satisfied, the taxpayer does not show this supply in the records referred to in article 1. 109 paragraph 1. 3, for a given tax period, but in the subsequent period, by applying the tax rate of 0%, subject to receipt of a document referred to in paragraph 1. 6 before the expiry of the deadline for submission of the tax return for the next period. In the absence of this document within the time limit referred to in the preceding sentence shall apply the rate appropriate for delivery of the goods on the territory of the country.

8. the provision of paragraph 1. 7 applies where a taxpayer has a customs document confirming the exporting procedure.

9. Receipt by the taxpayer proof of export of goods outside the European Union at a later date than that referred to in paragraph 1. 6 and 7 entitle the taxpayer to make an adjustment in tax due for the tax period in which the taxpayer received this document.

9A. If the taxpayer has all or part of the payment before the delivery of the goods, the tax rate of 0% in the export of goods shall apply to the consideration received, provided that the export of goods will occur within 2 months from the end of the month in which the taxpayer received this payment, and taxpayer in this period has a document referred to in paragraph 1. 6. the provisions of paragraphs 1 and 2. 7, 9 and 11 shall apply mutatis mutandis.

9B. the provision of paragraph 1. 9A shall also apply if the export of the goods will take place at a later date than that referred to in paragraph 1. 9A, provided that the export of goods in this later date is justified by the specificity of the implementation of this kind of supply confirmed delivery terms that set out the deadline for the export of goods.

10. (repealed) 11. The provisions of paragraph 1. 4 and 5 shall apply mutatis mutandis in the export of goods, as referred to in article. 2, point 8 (b). (b) if the taxpayer before the deadline for submission of the tax return for the tax period in which made the delivery of the goods, received the document referred to in paragraph 1. 6, according to which the identity of the goods subject to export and delivery. The provisions of paragraph 1. 7 and 9 shall apply mutatis mutandis.

12. the rate of the tax referred to in paragraph 1. 2, shall apply to the supply, construction, renovation, modernisation, refurbishment or remodeling of buildings or parts thereof in the buildings covered by the social housing programme.

12A. The construction covered by social housing programme means housing objects or parts thereof, with the exception of commercial and residential buildings, non-residential, classified in the classification of Works in section 12, as well as properties classified in the Classification of buildings in class ex 1264-only health institution buildings providing accommodation services with medical care and nursing care, especially for the elderly and disabled , subject to the provisions of paragraph 2. 12B. 12b. To the construction industry covered by the social housing programme referred to in paragraph 1. 12A does not include: 1) residential buildings, whose area exceeds 300 m2;

2) dwellings, which the area exceeds 150 m2.

12 c. in the case of the housing with a surface area exceeding the limits referred to in paragraph 1. 12B tax rate referred to in paragraph 1. 2, applies only to the part of the tax base corresponding to the participation of the usable area qualifying construction covered by the social housing program in the total usable area.

13. The goods and services that are the subject of the activities referred to in article 1. 5, not listed in the classifications issued under the provisions of the public statistics are subject to tax at the rate of 22%, [5] with the exception of those for which the Act or regulations specified a different rate.

14. (repealed)


14A. In the case of activities subject to the tax, which was made before the tax rate change, for which the tax obligation arises on the day of the change in tax rate or after the day this Act is subject to tax at the rates of tax applicable for this at the time of its implementation.

14B. (repealed) 14 c. In the case of activities for which in connection with its performance are determined by successive terms of payment or billing period to which these payments or settlement, includes day changes to tax rates, the action shall be deemed to be made: 1) on the day preceding the day of the change in tax rate – in terms of its parts is performed to the day preceding the day of the change in tax rate;

2) over this period – in terms of its parts is performed from the tax rate changes.

14 d in the case where it is not possible to determine the actual implementation of the parts of the action within the period referred to in paragraph 1. 14 c, for the determination of that part, it is considered that an action is performed during this period on a pro rata basis.

14E. If: 1) the supply of electricity, heat or cooling and gas wired, 2) the provision of telecommunications services, 3) the provision of the services referred to in item. 140-153, 174 and 175 of annex 3 to this Act, for which the invoice, the invoice is issued and has changed the tax rate for the periods referred to in the payment or settlement of the invoice, can be applied the tax rate in force before the date of the change of tax rate, provided that the first invoice that after changes in tax rates, but not later than within 12 months from the date of change in tax rate , account will be taken of the settlement adjustment covered by the invoice issued before changes to the tax rate.

14F. change in the rate of tax in respect of the activities that will be performed on or after tax rate change, which received all or part of the payment does not change the amount of tax payment received before the date of the change in tax rate.

14 g. The provisions of paragraphs 2 and 3. 14A-14f shall not apply in the case of import of goods or intra-Community acquisition of goods, for which the activities the amount of tax is determined according to the rates in force at the date of the emergence of tax liability.

14 h. In the case of: 1) tax steps previously exempt from tax, 2) exemptions from tax steps previously taxable tax-the provisions of paragraph 1. 14A-14 g shall apply mutatis mutandis.

15. The proper Minister of public financies shall determine, by regulation, for the purposes of collection of tax in the import list of goods listed in annex 3 and 10 of the Act in the corresponding to the combined nomenclature (CN).

16. The proper Minister of public financies, by regulation, may reduce tax rate to 0%, 5% or 7% to the supply of certain goods and the provision of certain services or for part of the supplies or parts of the services and specify the conditions for the application of reduced rates, taking into account: 1) the specificity of the marketing of certain goods and the provision of certain services;

2) process implementation of the State budget;

3) the provisions of the European Union.

Article. 42. [Rate 0%] 1. Intra-Community supply of goods subject to tax at the rate of 0% tax, provided that: 1) a taxpayer has made a delivery to the buyer who has a proper and valid identification number for intra-Community transactions, given by the Member State competent for the customer, containing the two-letter code used for value added tax;

2) a taxable person before the expiry of the deadline to submit a tax return for a given tax period, has in its documentation of the evidence, that the goods that are the subject of intra-Community deliveries were exported from the territory of the country and delivered to the buyer in the territory of a Member State other than the territory of the country;

3) a taxable person submitting a tax return, which shows the supply of goods is registered for VAT in the EU.

2. the conditions referred to in paragraph 1. 1 paragraph 1 shall be deemed to be fulfilled if the requirements are no longer met: 1) the buyer-in the cases referred to in article 1. 13 paragraph 1. 2 paragraph 3 and 4;

2) making the delivery, in the case referred to in article 2. 16.3. Evidence referred to in paragraph 1. 1 point 2, the following documents, if the total of confirmed delivery of goods which are the subject of intra-Community supplies of goods to a customer located in the territory of a Member State other than the territory of the country: 1) shipping documents received from the carrier (freight forwarder) responsible for the export of goods from the territory of the country, which clearly shows that the goods have been delivered to the place of destination within the territory of a Member State other than that of the country where the transport of goods is recommended to the carrier (freight forwarder) 2) (repealed) 3) specification of individual pieces of cargo 4) (repealed), subject to paragraph 1. 4 and 5.

4. in the case of the export of goods which are the subject of intra-Community delivery of goods directly by the taxable person making the delivery or by their assignee, using his own transport of the taxpayer or of the buyer, the taxpayer in addition to the document referred to in paragraph 1. 3 paragraph 3, should have a document that contains at least the following: 1) first and last name, or the name and address of the business or place of residence of the taxable person making the intra-Community supply of goods and the purchaser of those goods;

2) the address to which the goods are carried, in case when it is different from the address of the business or place of residence of the purchaser;

3) the term of the goods and their quantity;

4) acknowledgement of receipt of goods by the purchaser to the place referred to in paragraph 1 or 2, located in the territory of a Member State other than the territory of the country;

5) type and registration number of the means of transport, which are exported goods, or flight number, in the case where the goods are transported in means of transport.

5. In the case of export by the purchaser of new means of transport without the use of other means of transport (consignment note) the taxpayer in addition to the document referred to in paragraph 1. 3 paragraph 3, should have a document that contains the data for the correct identification of the taxable person making the supply and buyers and new means of transport, in particular: 1) details of the taxpayer and the purchaser, 2) data to uniquely identify the object of the supply as a new means of transport, 3) the date of delivery, 4) signatures of the taxpayer and the purchaser, 5) purchaser of the export of the new means of transport outside the territory of the country within 14 days from the date of delivery 6) notice to the purchaser of the consequences of failure to comply with the obligation referred to in paragraph 5 – hereinafter referred to as the "document of export".

6. the export Document taxpayer issues in any case where article 3 (a) applies. 106 g of paragraph 1. 4.7. (repealed)

8. In case of exceeding the time limit referred to in paragraph 1. Article 5, point 5, the buyer of a new means of transport is required on the first day after the expiry of that time to pay tax on its supplies of the means of transport.

9. the amount of tax paid in accordance with paragraph 1. 8 returns at the request of the purchaser of a new means of transport, where the new means of transport will be exported to the territory of a Member State other than that of the country and there will be registered if it is subject to registration, the customer has the obligation to prove on the basis of the export documents of this means of transport and its register. Tax returns the tax office, which has collected the tax.

10. where the purchaser referred to in paragraph 1. 5, before registering a new means of transport within the territory of a Member State other than that within the territory of the country shall make delivery of this means of transport within the territory of the country, from the steps of the tax charges and accounts for the buyer of the means of transport, which registers the means of transport within the territory of the country.

11. Where the documents referred to in paragraph 1. 3-5, do not confirm explicitly provide to a customer located in the territory of a Member State other than that within the territory of the country of the goods, the evidence referred to in paragraph 1. 1 paragraph 2 may also be other documents indicating that there has been intra-Community supply, in particular: 1) business correspondence with the buyer, including its order;

2) documents relating to the insurance or freight costs;

3) a document confirming the payment for the goods, except in cases where the delivery is free of charge or obligation is implemented in a different form, in this case, the other is a document stating the expiry;

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. 1 section 2 is not met before the deadline for submission of the tax return for: 1) quarterly period – the taxable person does not show this supply in the records referred to in article 1. 109 paragraph 1. 3, for that period; the taxpayer has this delivery in the records referred to in article 1. 109 paragraph 1. 3, for the next billing period with appropriate for delivery of the goods on the territory of the country, if before the expiry of the deadline for submission of the tax return for the next billing period do not have evidence, referred to in paragraph 1. 1 point 2;


2) monthly period – the taxable person does not show this supply in the records referred to in article 1. 109 paragraph 1. 3, for that period; the taxpayer has this delivery in the records referred to in article 1. 109 paragraph 1. 3, the next after the next accounting period accounting period with the appropriate for delivery of the goods on the territory of the country, if before the expiry of the deadline for filing the taxpayer after the next after the next accounting period accounting period does not have evidence, referred to in paragraph 1. 1 point 2.

12A. In the cases referred to in paragraph 1. 12, the receipt of evidence referred to in paragraph 1. 1, point 2, shall entitle the taxpayer to demonstrate an intra-Community supply of goods with 0% in the records referred to in article 1. 109 paragraph 1. 3, for the tax period in which the supply was made, and to correct the tax return and the recapitulative statement referred to in article 1. 100 paragraph 1. 1.13. (repealed) 14. The provisions of paragraph 1. 1 – 4, 11 and 12 shall apply mutatis mutandis to the intra-Community supply of goods referred to in article 1. 13 paragraph 1. 3.15. (repealed) 16. The proper Minister of public financies shall determine, by regulation, the document referred to in paragraph 1. 5, taking into account: 1) the need for adequate documentation of intra-Community supplies of goods and identify the steps made by a group of taxable persons;

2) the need to ensure the control of correctness of tax filing;

3) the need to ensure a proper exchange of information on new means of transport in accordance with special regulations.

17. (repealed) Chapter 2 Exemptions Article. 43. [the Exemption] 1. Shall be exempt from the tax: 1) (repealed) 2) supplies of goods used exclusively for the purposes of activities exempt from tax, if in respect of the acquisition, importation or manufacture of these goods does not have responsible for their delivery the right to reduce the amount of tax payable on the amount of input tax;

2A) delivery of prepared meals for passengers, if in respect of the acquisition, importation or manufacture of these meals do not have responsible for their delivery the right to reduce the amount of tax payable on the amount of input tax;

3) the supply of agricultural products originating in their own agricultural activity, made by the flat-rate farmer and the provision of agricultural services by the flat-rate farmer;

4) supply at a price equal to the nominal value of postage stamps valid within the territory of the country in respect of postal and other similar stamps;

5) supply of human organs and breast milk;

6) supply of blood plasma in full Court, blood cells or blood preparations of human origin, which are not drugs;

7) transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of the euro banknotes and coins are collectors ' pieces, for which it is believed the coins of gold, silver or other metal, and bank notes which are not normally used as legal tender or that have great Numismatic value;

8) supply of gold for the Polish National Bank;

9) the supply of land which has not been built on other than building land;

10) supply of buildings, structures, or parts thereof, except if: (a)) the delivery is made in the framework of the first occupation or before him, b) between the first occupation and the delivery of the building, structure or part thereof has expired for less than 2 years;

10A) the supply of buildings, structures, or parts thereof, not covered by the exemption referred to in paragraph 10, provided that: (a)) in relation to these objects do not have responsible for their delivery the right to reduce the amount of tax payable on the amount of input tax, b) effecting their delivery does not assume expenses for their improvement, which had the right to reduce the amount of tax payable by the amount of the input tax and if you have such expenses, they were less than 30% of the initial value of these objects;

11) acts performed on behalf of the members of the cooperative, which are entitled to the credit unions the right to housing, members of the cooperative who are owners of residential premises or for the benefit of owners of dwellings which are not members of the cooperative, for which they are levied, in accordance with article 5. 4 paragraph 1. 1, 2, 4 and 5 of the Act of 15 December 2000 on the housing cooperatives;

12): a) management services of investment funds of alternative investment funds and pooled portfolios securities within the meaning of regulations on investment funds and alternative investment fund management, b) portfolios of investment funds and alternative investment funds, referred to in point (a). a, or part thereof, (c) the insurance capital funds) within the meaning of the provisions of the insurance business, d) open pension funds and voluntary pension fund within the meaning of the rules on the organisation and functioning of the pension funds, as well as the guarantee fund that was created on the basis of these provisions, e) occupational pension schemes within the meaning of the provisions on occupational pensions, f) a mandatory system of compensation and the settlement fund established under the provisions of the law on publicly traded securities , as well as by other means and the funds that are collected or created for the purpose of securing proper settlement transactions traded on a regulated market within the meaning of those provisions or traded on commodity exchanges within the meaning of the provisions on commodity exchanges, by a central counterparty, a settlement agent or a clearing house within the meaning of the legislation on settlement finality in payment and securities settlement systems and the principles of supervision of these systems;

13) granting a licence or authorization for the use of licences and the transfer of copyright within the meaning of the copyright, in relation to a computer program – no download charges for educational institutions, referred to in paragraph 1. 9;

14) the provision of services by dental technicians in their professional capacity, 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 gaming on slot machines, which is subject to tax on games on the principles set out in a separate Act;

16) the supply of goods referred to in article 1. 7 paragraph 1. 2, paragraph 2, which are food products, with the exception of alcoholic beverages with alcohol content above 1.2% and of alcoholic beverages that are a mixture of beer and non-alcoholic beverages, in which the alcohol content exceeds 0.5%, if they are submitted for public benefit organization "within the meaning of the Act of 24 April 2003 on the activities of public benefit and about volunteering, for the objectives of the charitable activities carried out by this organisation;

17) the universal postal service provided by the operator which has the task to provide such services, and the supply of goods closely associated with these services;

18) services in the field of medical care, for prevention, behavior, saving, restoring and improving health, and supply of goods and provision of services closely related to those services performed in the course of healing by healing;

18A) services in the field of medical care, for prevention, behavior, saving, restoring and improving health and the supply of goods or services with the services, provided to the medical entities in their medicinal plants [6], in which therapeutic activity is performed;

19) services in the field of medical care, for prevention, behavior, saving, restoring and improving health, provided in the exercise of professions: a) the doctor and dentist, b) nurse and midwife, c) medical, referred to in article 1. 2. 1 paragraph 2 of the law of 15 April 2011 on medical activity (Journal of laws of 2015.618, as amended), (d)) a psychologist;

19a) the provision of the services referred to in paragraphs 18 and 19, if the services were acquired by the taxpayer in his own name but on behalf of another person from the entities referred to in paragraphs 18 and 19;

20) ambulance services;

21) services supplied by independent groups of persons, to its members, whose activities are exempt from tax, or in respect of which the members are not considered taxable persons, in order to provide its members with services directly necessary for the performance of the activities exempted or pedestrian from tax, where these groups are limited to requests from its members reimbursement up to the amount of individual participation for each of them in the General expenditure of these groups incurred in the common interest, if the exemption will not infringe conditions of competition;

22) social assistance service within the meaning of the provisions on social assistance and service specified in the rules about preventing violence in the family, as well as the supply of goods or services with the services related to the beneficiary of the aid, performed by: a) regional centres of social policy, district family assistance centres, centres for social support, family homes help, support and crisis intervention centres, b) entered in the register kept by the voivode :-social welfare homes run by entities authorized the Governor, educational establishments and educational-adopcyjno-caring, c) place of specialized counseling,


(d)) other than those mentioned in point (a). and (c) the facility providing 24-hour care for people with disabilities, chronically ill or elderly persons on the basis of the authorisation of the Governor, entered in the register kept by the voivode, e) specialized assistance centres for victims of domestic violence;

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

24) services for the care of children and young people and supply of goods and provision of services closely related to those services performed: (a)) in the forms and under the conditions provided in the law on social assistance and in the rules about the education system, b) by entities that have custody of the children up to the age of 3 years;

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 education system, in terms of training and education, b) universities, scientific units of the Polish Academy of Sciences and a research and development unit, in the field of higher education and the supply of goods or services works closely with these services;

27) private teaching in pre-school, primary, lower secondary, upper secondary and higher education, provided by the teachers;

28) language teaching services and the supply of goods or services works closely with these services, other than those mentioned in paragraph 26, paragraphs 27 and 29;

29) services of vocational training or retraining, other than those mentioned in paragraph 26 a) carried out in the forms and under the conditions laid down in separate regulations, or (b)) provided by the entities which have been accredited within the meaning of the education system – only to the extent that the services covered by the accreditation, or c) financed entirely by public funds – and the provision of services and the supply of goods closely with these services;

30) accommodation services: a) in bursach and the dorms provided to students and alumni of schools leading these dormitories and boarding schools, b) in student homes provided to students and doctoral students universities these residences, c) provided to the students and pupils or students and doctoral candidates by entities other than those mentioned in point (a). (a) and (b), provided that schools or colleges are those entities that contract for accommodation of their students and pupils or students and doctoral students;

31) services and the supply of goods closely with these services, carried out by: a) churches and religious organizations, referred to in the rules about the relation to the Catholic Church in the Republic of Poland and by the provisions of the Member States to the churches and other religious societies, b) organisations set up to the aims of political, patriotic, philosophical, the company's philanthropic or civic-in terms of collective interest of its members performed for the benefit of their members in return for the contributions, the amount of which and the rules for determining the result from the statutes of these entities, provided that they are not aimed to make a profit, if the exemption will not infringe conditions of competition;

32) services closely linked to sport or physical education provided by sports clubs, federations and associations of associations and other legal entities which statutory objective is to develop and promote the sport, provided that: (a)) are necessary to organize and engage in sports or organize physical education and participate in it, b) providing these services are not expecting to make a profit , c) are provided for persons engaged in sports or participating in physical education – with the exception of services related to marketing and advertising-promotional access to sporting events, services for the conduct of vessels intended for sport and recreation, services for accommodation related to sport or physical education and sports equipment rental services and sports facilities for a fee;

33) cultural services provided by: a) public law bodies or other bodies recognised on the basis of separate provisions for cultural institutions or entered in the register of cultural institutions, led by the Organizer, which is the subject of creating cultural institutions within the meaning of the provisions on organizing and conducting cultural activities, and the supply of goods closely with these services, b) individual creators and performers, within the meaning of the provisions on copyright and related rights , paid in the form of fees, including for the transfer or grant of a licence to the copyright or rights to performance works;

34) services related to the implementation of the tasks of the broadcasting provided by the public broadcasting, with the exception of: (a)) services related to movies and recordings on any media, b) services in the production of advertising and promotional films, c) advertising and promotional services, (d)) of the Agency's activities;

35) provision of staff by churches and religious organizations, referred to in paragraph 31 (b). a, or philosophical institutions for the activities referred to in paragraphs 18, 22, 24, 26 and 28-30, in order to provide spiritual care;

36) services in the field of renting or leasing property of a residential or part of the property for its own account only for housing;

37) insurance services, reinsurance and brokerage services in the provision of insurance and reinsurance services, and services provided by the policyholder in respect of contracts entered into by him insurance contracts on someone else's account, with the exception of the disposal of the rights acquired in connection with the performance of contracts of insurance and reinsurance contracts;

38) granting credits or loans and intermediary services in the provision of services for granting credits or loans, as well as management or cash loans by lender or lender;

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

40) cash deposit, cash accounts, any kind of payment transactions, money transfers and money transfers, debts, cheques and bills of Exchange and brokerage services in the provision of these services;

40A) services, including brokerage services, which are shares in companies: a), (b)) other than the company entities, if they have legal personality-with the exception of these storage services and management;

41) services, which are financial instruments, referred to in the Act of 29 July 2005 on trading in financial instruments (OJ of 2014.94, as amended), with the exception of the retention of these instruments and their management, and brokerage services in this regard.

2. (repealed) 3. Flat-rate farmer making the supply of agricultural products or agricultural services that are exempt from tax under paragraph 2. 1, paragraph 3, can opt out of that exemption subject to registration, as referred to in article. 96 paragraph 1. 1 and 2.

4. (repealed) 5. Taxable persons referred to in paragraph 1. 3, who resigned from the exemption from tax, can after 3 years from the date of resignation from the exemption again benefit from the exemption referred to in paragraph 1. 1 paragraph 3. The exemption referred to in the first sentence, provided written notice to the Director of the tax office before the beginning of the month (quarter), from which the taxpayers again want to benefit from the exemption.

6. (repealed) 7. (repealed) 7a. A condition referred to in paragraph 1. 1 paragraph 10a (b). (b), shall not apply if the buildings, structures or parts thereof in the State improved to be used by the taxpayer for the taxable transactions for at least 5 years.

8. (repealed) 9. By educational institutions, referred to in paragraph 1. 1, paragraph 13, and in the article. 83, school and nursery public and non-public, universities and educational establishments.

10. A taxable person can opt out from the exemption from the tax referred to in paragraph 1. 1, paragraph 10, and choose the taxation of supply buildings, structures, or parts thereof, provided that the making of delivery and the purchaser of the building, structure or part thereof: 1) are registered as VAT workflow;

2) submit, before the day of delivery of these objects to their customer naczelnikowi the IRS, consistent statement that choose the taxation of supply building, buildings or parts thereof.

11. The declaration referred to in paragraph 1. 10 paragraph 2 must also include: 1) first and last names, or the name, addresses and tax identification numbers making the delivery, and the buyer;

2) scheduled date of conclusion of the contract for delivery of the building, structure or part thereof;

3) the address of the building, structure or part thereof.

12. the exemption referred to in paragraph 1. 1 paragraph 16 shall be provided for making the delivery documentation to make a delivery to public benefit organization, only to the objectives of the charitable activities carried out by this organization.

12A. The exemption referred to in paragraph 1. 1, paragraph 16, shall not apply if: 1) specify destination received by public benefit organisation of goods is not possible on the basis of the carried out by this Organization documentation, or


2) received by the public benefit organisation of goods occurred for purposes other than the objectives of the charitable activities carried out by this organization.

13. Tax exemption shall also apply to the provision of the service which is the element of service referred to in paragraph 1. 1 paragraph 7 and 37-41, which itself is a separate whole, and is appropriate and necessary to provide the service exempted in accordance with paragraph 1. 1 paragraph 7 and 37-41.

14. The provisions of paragraph 1. 13 does not apply to the provision of services as part of brokering services, referred to in paragraph 1. 1 paragraph 7 and 37-41.

15. The exemption referred to in paragraph 1. 1 paragraph 7, 12 and 37-41 and in paragraphs 1 and 2. 13, do not apply to: 1) steps download debts, including factoring;

2) Advisory services;

3) leasing services.

16. The exemption referred to in paragraph 1. 1 paragraph 40a and 41, does not apply to services relating to rights and interests which reflect: 1) title to the goods;

2) the title of title to real property;

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

4) shares and other title giving the holder thereof a legal or de facto rights of ownership or possession over immovable property or part thereof;

5) property rights whose underlying instruments are goods, and limits the production volume and the emission of pollutants, and that can be accomplished through the supply of goods or services other than exempt from tax.

17. The exemption referred to in paragraph 1. 1 paragraph 18, 18a, 22-24, 26, 28, 29, 31, 32 and 33 (a). and, do not apply to the delivery of goods or supply of services closely related to the basic services, if: 1) they are not necessary for the implementation of the basic service, exempted in accordance with paragraph 1. 1 paragraph 18, 18a, 22-24, 26, 28, 29, 31, 32 and 33 (a). a or 2) their main purpose is to obtain additional income by the taxpayer, by competing to perform these steps for taxpayers that do not have a of such exemption.

17A. The exemption referred to in paragraph 1. 1 paragraph 18a, 23, 26, 28, 29 and 33 (a). and apply to the delivery of goods or provision of services closely related to the basic services, by providers of basic services.

18. The exemption referred to in paragraph 1. 1 paragraph 31, 32 and 33 (a). a, shall apply, provided that the entities carrying out activities referred to in those provisions, are not in a systematic way the profits from that business and, in the case of their achievements they are allocated in full to the continuation or improvement of the services provided.

19. The exemption referred to in paragraph 1. 1 paragraph 33 does not apply to: 1) services related to movies and recordings in all media;

2): a) for shows, concerts, performances and events in the field of creativity and execution of artistic and literary, b) to the Fairgrounds, amusement parks, circuses, discotheques, ballrooms, c) to the recreational parks, beaches and other cultural areas;

3) entrance and lending of publications in the field of the services provided by libraries, archives, museums and other cultural services;

4) services related to the production of films and recordings in all media;

5) news agencies;

6) publishing services;

7) radio and television services, subject to the provisions of paragraph 2. 1, paragraph 34;

8) security services.

20. the exemption referred to in paragraph 1. 1, point 36, does not apply to the services referred to in item. 163 of annex 3 to this Act.

Article. 44. [intra-Community acquisition of goods] shall be exempt from the tax: 1) the intra-Community acquisition of goods to which the provisions of article 5 would apply. 43 paragraph 1. 1 point 5-8;

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

3) (repealed) Chapter 3 Exemptions on importation of goods Article. 45. [Exemption on importation of goods] 1. Shall be exempt from import tax: 1) goods placed under the inward processing procedure suspension system within the meaning of the customs regulations;

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

3) gold by Polish National Bank;

4) returning from the territory of a third country, exempt from the duty of goods made by a taxable person who exported the goods;

5) to ports by sea fishing operators their own catches, which are not yet the subject of delivery, unprocessed or after undergoing preservation for the purposes of delivery;

6) human organs and breast milk;

7) blood, plasma in the full Court, blood cells or blood preparations of human origin, which are not drugs;

8) currency, bank notes and coins used as legal tender, with the exception of collectors ' items, for which it is believed the coins of gold, silver or other metal, and bank notes which are not normally used as legal tender or that have great Numismatic value;

9) of the goods by the armed forces of countries other than the Republic of Poland which are signatories to the North Atlantic Treaty to use such forces or the civilian staff accompanying them or for supplying their messes and canteens where such forces take part in the common defence effort;

10) gas on gas or gas into the gas system or upstream pipeline network with ships carrying gas and electricity on the power grid, heat or cooling by heat or cooling energy distribution network.

2. The exemptions referred to in paragraph 1. 1 paragraphs 1, 2 and 5, shall not apply if, on the basis of customs legislation arises the obligation to pay import duties.

Article. 46. [alcoholic beverages, tobacco and personal] for the purposes of the application of article 81(3). 47 – 80:1) for alcoholic beverages is considered beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs or spirituous beverages, and other similar, classified according to the codes of headings 2203 00 to 2208 of the combined nomenclature (CN);

2) tobacco and tobacco products is considered to be classified according to the codes of heading from 2401 to 2403 of the combined nomenclature (CN);

3) for personal use shall be considered goods directly used by a natural person or used in household, if their quantity or kind do not indicate commercial or for business, as well as portable equipment necessary for the exercise by the person concerned;

4) the amounts expressed in euro shall be converted using the rate applicable on the first working day of October of the preceding tax year, published in the official journal of the European Union, expressed in dollars the amounts resulting from the conversion shall be rounded to full gold in such a way that the tip amounts less than 50 cents shall be omitted, and the tip of the amounts of 50 or more cents shall be increased to the full.

Article. 47. [Import personal] 1. Shall be exempt from import tax personal of a natural person transferring residence from the territory of a third country on the territory of the country, if the total of the following conditions are true: 1) things were for the personal use of that person in the place of residence in the territory of a third country, that the goods are not intended for consumption had to be used for such use for a period of at least 6 months before the date of in which the person ceased to be a resident in the territory of a third country;

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

3) a natural person had a place of residence in the territory of a third country for a continuous period of at least 12 months prior to a change of residence;

4) these things for 12 months from the date of the Declaration for release into the market may not be placed as collateral, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge, without prior informing the customs authority.

2. the exemption referred to in paragraph 1. 1, shall not apply to: 1) of alcoholic beverages;

2) tobacco and tobacco products;

3) means of transport for business;

4) articles required to practise the profession or activities, other than portable art objects used or liberated.

3. Import personal effects is exempt from tax, if things have been reported to the procedure for release for free circulation before the expiry of 12 months from the date of the transfer by a person referred to in paragraph 1. 1, place of residence in the territory of the country, subject to the condition referred to in paragraph 1. 4.4. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal things referred to in paragraph 1. 1, made before the expiry of the time limit referred to in paragraph 1. 1 paragraph 4, these things are subject to at the rates in force at the date of the withdrawal, taking account of the customs value determined for that day by the customs authority.

5. the exemption from taxation referred to in paragraph 1. 1, also apply to the import of things which are the property of a natural person, for release on the market before the date of the transfer by that person of the place of residence in the territory of the country, if the person agrees to the transfer of the place of residence in the territory of the country before the expiry of 6 months from the date on which the customs authority to such a commitment and will be lodged in order to ensure coverage of the amount of tax. The period referred to in paragraph 1. 1 paragraph 1 shall be counted from the date of release of the goods on the territory of the country.

6. the exemption from the tax referred to in paragraph 1. 1, shall also:


1) to import personal effects of a natural person, who had a place of residence in the territory of a third country for a period of less than 12 months, but not less than 6 months, it is probable that if the person that had no effect on shortening the period of residence;

2) where a person referred to in paragraph 1. 1, not retained the term referred to in paragraph 1. 3, if it is probable that the person that the failure occurred without fault.

Article. 48. [exempt] 1. Shall be exempt from import tax, subject to paragraph 2. 3, personal effects, including new items, belonging to a person transferring residence from the territory of a third country on the territory of the country in connection with the marriage, if the person was resident in the territory of a third country for a period of at least 12 months prior to the change of the place.

2. Tax exemption shall also apply to the import of presents customarily given in connection with the marriage by persons referred to in paragraph 1. 1, sent by persons domiciled in the territory of a third country, provided that the value of each gift is not higher than the amount expressed in dollars representing the equivalent of 1000 euro.

3. Exemption from taxes referred to in paragraph 1. 1 and 2, shall not apply to: 1) of alcoholic beverages;

2) tobacco or tobacco products.

4. the goods referred to in paragraph 1. 1 and 2, shall be released from the tax if they have been reported to the procedure for release for free circulation before the expiry of 3 months from the date of marriage by a person qualified for exemption from tax and if the person has submitted a document confirming the marriage.

5. Tax exemption also applies to goods declared for release by the person entitled to benefit from the exemption before the agreed date of marriage, no earlier than 2 months prior to that date, if it is lodged in order to ensure coverage of the amount of tax.

6. the goods referred to in paragraph 1. 1 and 2, for 12 months from the date of the Declaration for release into the market may not be placed as collateral, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge without prior notification of the customs authority.

7. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal things referred to in paragraph 1. 1 and 2, made before the expiry of the time limit referred to in paragraph 1. 6, these things are subject to at the rates in force at the date of the withdrawal, taking into account their customs value ascertained by the customs authority for that day.

Article. 49. [Import stuff from drop] 1. Shall be exempt from import tax things originating in the fall received by: 1) natural person having residence in the territory of the country or 2) established a non-profit legal person with Headquarters on the territory of the country.

2. the exemption referred to in paragraph 1. 1, shall not apply to: 1) of alcoholic beverages;

2) tobacco and tobacco products;

3) means of transport for business;

4) articles required to practise the profession or activities, other than portable art objects used or liberated, used to practice, or the seizure by the deceased;

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 for essential household needs of the family.

3. the Things referred to in paragraph 1. 1 shall be exempt from tax, if they have been reported to the procedure for release for free circulation before the expiry of two years from the date of the final acquisition of inheritance by the person entitled. This period may be extended by the competent tax authority in exceptional cases.

Article. 50. [Import equipment room the student or the student's] 1. Shall be exempt from import tax equipment, school materials and other articles which are the normal equipment of the room of the student or the student, belonging to a person of frontline in the territory of the country in order to learn, if they are used for personal needs student or pupil.

2. for the purposes of the application of paragraph 1. 1 by: 1) pupil or student means person enrolled in an educational establishment in order to attend full-time courses offered by it;

2) means underwear and bed linen as well as clothing old or new;

3) scholastic materials means objects and instruments (including calculators and typewriters) normally used by pupils or students for learning.

Article. 51. [the goods placed in consignments] 1. Shall be exempt from tax the importation of goods contained in consignments sent from the territory of a third country directly to a recipient residing in the territory of the country, provided that the total value of the goods in the consignment does not exceed the amount expressed in dollars, corresponding to the equivalent of 22 euros.

2. the exemption referred to in paragraph 1. 1, shall not apply to: 1) of alcoholic beverages;

2) tobacco and tobacco products;

3) perfumes and toilet waters.

3. Exemption from taxes referred to in paragraph 1. 1, shall not apply to goods imported by mail order.

Article. 52. [Standards] 1. Shall be exempt from import tax, subject to paragraph 2. 2, goods placed in a shipment sent from the territory of a third country by a natural person and intended for a natural person resident in the territory of the country, if the total of the following conditions are true: 1) the amount and nature of the goods do not indicate their purpose;

2) the recipient is not obliged to pay the fees payable to the shipper in connection with the receipt of the shipment;

3) shipments are of an occasional nature.

2. the goods referred to in paragraph 1. 1, are exempt from tax under the following standards: 1) alcoholic beverages: a) beverages resulting from the distillation of spirits and power an alcoholic strength by volume exceeding 22% alcohol, Undenatured ethyl alcohol by volume of alcohol of 80% and more-1 litre or b) drinks obtained by distilling and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength by volume not exceeding 22% alcohol power , the sparkling wines, fortified wines-1 litre or c) wines other than sparkling – 2 litres;

2) tobacco and tobacco products: a) cigarettes-50 or b) cigarillos (cigars weighing not more than 3 g)-25, or c) cigars-10 pieces, or (d)) smoking tobacco – 50 g;

3) perfume-50 grams or toilet waters 0.25-l;

4) coffee-500 grams or extracts and essences-200 g;

5) tea-100 g or tea extracts and essences 40 g.

3. Exemption from taxes referred to in paragraph 1. 1, shall apply, if the value of the shipment does not exceed the amount expressed in dollars, corresponding to the equivalent of 45 euros.

4. the goods referred to in paragraph 1. 2, contained in a shipment in excess of the specified limits are subject to the complete exclusion from the exemption.

Article. 53. [Import fixed assets] 1. Shall be exempt from import tax, subject to paragraph 2. 3-5, fixed assets and other equipment belonging to the trader executing State for commercial purposes and on their own account a business which has ceased this activity in the territory of a third country and intends to pursue a similar activity in the territory of the country, if the total of the following conditions are true: 1) fixed assets and other equipment were used by the operator in place of the previous activities for a period of at least 12 months prior to the date of cessation of the activities of the undertaking in the territory of a third country;

2) fixed assets and other equipment are designed within the territory of the country for the same purpose, they were used on the territory of a third country;

3) the nature and quantity of the imported things correspond to the type and scale of the activities carried out by the trader.

2. in the case of the use of the exemption from taxation referred to in paragraph 1. 1, by the owner of the farm exempt from tax is also important livestock.

3. Exemption from tax does not apply in the case of cessation of activities in connection with the connection of entrepreneurs or the acquisition or takeover in the possession of the national entrepreneur organized part of the property of a foreign entrepreneur, if this does not start the pursuit of new business.

4. Exemption from tax does not apply to: 1) means of transport which do not serve to perform economic activities;

2) goods intended for human or animal consumption;

3) fuel;

4) stocks of raw materials, intermediates and finished products;

5) livestock owned by entrepreneurs, which carries on business in the field of marketing of breeding animals.

5. Fixed assets and other equipment exempt from tax, if they have been declared for release for circulation before the expiry of 12 months from the date of cessation of the activities of the undertaking 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 for release on the market, cannot be placed as collateral, sold, hired, bestowed, leased or otherwise surrendered a consideration or free of charge without prior notification of the customs authority. In respect of the loan or transfer of this period may be in justified cases extended to 36 months by the Director of the tax office.


7. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal things exempt from tax under paragraph 2. 1 and 2, made before the expiry of the period referred to in paragraph 1. 6, these things are subject to at the rates in force at the date of the withdrawal, taking account of the customs value determined for that day by the customs authority.

8. To persons exercising liberal professions, which have gained the right to exercise such occupations within the territory of the country, and for legal persons not involved in economic activities that move their activities from the territory of a third country on the territory of the country, paragraph 2. 1 to 7 shall apply mutatis mutandis.

Article. 54. [Import agricultural products] 1. Shall be exempt from tax the import of agricultural products and farming products, beekeeping, horticulture and forestry, on farms located in the territory of a third country, bordering the territory of the country, carried out by the farmer leading the main farm within the territory of the country, if the total of the following conditions are true: 1) in the case of breeding products – products obtained from animals raised in the territory of the country or put on the market in the territory of the country;

2) these products have undergone only treatments that are usually made after their meeting or manufacture;

3) a customs declaration for release into circulation of these products is made by or on behalf of the farmer.

2. for fishery products and fisheries conducted by Polish fishermen in the 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 flowing waters provision of paragraph 1. 1 shall apply mutatis mutandis.

Article. 55. [Import seeds and fertilizers] shall be exempt from import tax, on the basis of reciprocity, seeds, fertilizers and products for the cultivation of the land and crops, intended for use on farms located in the territory of the country, carried out by persons carrying main holding located on the territory of a third country bordering the territory of the country, if the total of the following conditions are true: 1) the quantity of imported products does not exceed that necessary for cultivation or the holding;

2) a customs declaration is made by the farmer or on his behalf.

Article. 56. [Import goods imported in the personal luggage of] 1. Shall be exempt from 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 amount and type of these goods points to the imports of a non-commercial character, and the value of such goods does not exceed the amount expressed in dollars, corresponding to the equivalent of 300 euros.

2. in the case of air and sea travellers exemption referred to in paragraph 1. 1, shall apply to import goods, the value of which does not exceed the amount expressed in dollars, corresponding to the equivalent of € 430.

3. for the purposes of the application of the monetary thresholds referred to in paragraph 1. 1 and 2, you cannot share the values of one item.

4. If the total value of the goods imported by a traveller exceed the amounts expressed in dollars referred to in paragraphs 1 and 2. 1-3, tax exemption is granted up to the amount of these amounts in relation to the goods, which could be covered by such an exemption, if they were imported separately.

5. By personal baggage, referred to in paragraph 1. 1, understand all the baggage that the traveller is able to present to the Customs authorities, when entering the territory of the country, as well as luggage which he submits later to the Customs authorities, provided proof that the baggage was registered as accompanying baggage at the time of departure on a trip by the enterprise, which was responsible for it. Personal baggage includes the fuel contained in the standard tank of any motor vehicle and fuel contained in a portable container, which do not exceed 10 litres, subject to article 22. 77.6. Imports of a non-commercial nature, referred to in paragraph 1. 1, means imports which meets the following conditions: 1) take place occasionally;

2) covers only goods for the personal use of the travellers or their families, or goods intended as gifts.

7. for the purposes of the application of the exemption referred to in paragraph 1. 2:1) in air transport means all passengers travelling by air, excluding private flights as recreation; private flights of a recreational means use of aircraft by its owner or the natural or legal person who enjoys its use on a lease or in any other way, for purposes other than commercial, in particular other than for the carriage of passengers or goods or the provision of services for remuneration or the execution of the tasks of the public authorities;

2) travellers in maritime transport means all passengers travelling by sea, with the exception of private marine leisure in nature; private cruises of a recreational means the use of the high seas vessel by its owner or the natural or legal person benefiting from it on a lease or in any other way, for purposes other than commercial, in particular other than for the carriage of passengers or goods or the provision of services for remuneration or the execution of the tasks of the public authorities.

8. the tax shall be the import of goods under the following standards: 1) alcoholic beverages, if they are imported by a traveller, who finished 17 years: a) beverages resulting from the distillation of spirits and power an alcoholic strength by volume exceeding 22% alcohol, Undenatured ethyl alcohol by volume of alcohol of 80% and more-1 litre or b) alcohol and alcoholic beverages of an alcoholic strength by volume not exceeding 22% alcohol power – 2 litres and (c)) wines – 4 litres, and d) beer-16 litres;

2) tobacco products when imported in aviation or maritime transport by the traveller, who finished 17 years: a) cigarettes-200 pieces or b) cigarillos (cigars weighing not more than 3 g/piece)-100 pieces, or c) cigars 50 pieces, or (d)) smoking tobacco-250 g;

3) tobacco products, when imported to transport other than air or sea by the traveller, who finished 17 years: a) cigarettes-40 pieces or b) cigarillos (cigars weighing not more than 3 g/piece)-20 pieces, or c) cigars-10 pieces, or (d)) smoking tobacco – 50 g.

9. tax shall be the import of alcoholic beverages, if they are imported by a traveller, who finished 17 years, who is resident in the frontier zone or an employee employed in the frontier zone, or is a member of the crew of the means of transport used to travel from the territory of a third country on the territory of the country within the framework of the following standards: 1) beverages resulting from the distillation of spirits and power an alcoholic strength by volume exceeding 22% alcohol , Undenatured ethyl alcohol by volume of alcohol of 80% and more-0.5 litre or 2) alcohol and alcoholic beverages of an alcoholic strength by volume not exceeding 22% alcohol power-0.5 litre and 3) wines – 0.5 litre and 4) 2 litres of beer.

10. in the case of the traveler, referred to in paragraph 1. 9, proves that goes out of the zone in the early 15th century in the country or not returning from the frontier zone of the neighbouring territory of a third country, the exemption referred to in paragraph 1. 8. However, if a worker employed in the frontier zone or member of the crew of the means of transport used to travel from the territory of a third country on the territory of the country, imports the goods in the course of work, the exemption referred to in paragraph 1. 9.10a. By an employee employed in the frontier zone, referred to in paragraph 1. 9 and 10, means any person whose normal professional activities requires crossing the border in the days of work.

11. within the framework of the standards referred to in paragraph 1. 8, paragraph 1 and paragraph 2. 9, can be applied to any combination of different types of alcohol and alcoholic beverage referred to in paragraph 1. 8 (1) (a). (a) and (b) and paragraph 2. 9 paragraphs 1 and 2, provided that the sum of the percentages to be used with specific exemptions shall not exceed 100%.

12. within the framework of the standards referred to in paragraph 1. 8 paragraph 2 and 3, can be applied to any combination of tobacco products, provided that the sum of the percentages to be used with specific exemptions shall not exceed 100%.

13. the total value of the amounts referred to in paragraph 1. 1 and 2, expressed in gold is not included in the: 1) value of the goods referred to in paragraph 1. 8 and 9;

2) fuel value referred to in paragraph 1. 5;

3) the value of the personal baggage, imported temporarily or imported after temporary export;

4) the value of medicinal products required to meet the personal needs of the traveller.

14. the provisions of paragraphs 1 and 2. 1-13 shall also apply if the traveller whose trip included the transit through the territory of a third country, or begins in one of the entities referred to in article 1. 2, paragraph 3 (b). (b) and (c), is not able to demonstrate that the goods transported in his luggage have been acquired on the General principles of taxation in the European Union and does not affect their tax or value added tax. Flight without landing shall not be considered as transit.

Article. 57. [Import animals and biological or chemical substances] 1. Shall be exempt from import tax: 1) animals specially prepared for laboratory use;

2) not produced on the territory of the country of biological or chemical substances, suitable mainly for scientific purposes, imported in quantities that do not indicate any commercial intent.


2. the exemption referred to in paragraph 1. 1, shall apply, provided that the goods are intended for: 1) public institutions, principally engaged in education or scientific research, or for separate units of these institutions, if the core business of these units is to conduct research or education;

2) private institutions, which are principally engaged in education or scientific research.

Article. 58. [Import medicinal substances] 1. Shall be exempt from import tax: 1) therapeutic substances of human origin;

2 blood test reagents);

3) reagents to study the types of tissues;

4) packages specially adapted for the carriage of the goods referred to in points 1-3 and solvents and accessories needed for their use when they are imported at the same time with those goods.

2. for the purposes of the application of paragraph 1. 1, by: 1) therapeutic substances of human origin means human blood and its derivatives: the whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human Fibrinogen;

2) reagents for blood group research means all reagents whether of human, animal, plant or other origin used for blood tests and for testing blood incompatibility;

3) reagents to study the types of tissues means all reagents whether of human, animal, plant and other origin, used for the determination of the types of human tissues.

3. the exemption from tax of goods referred to in paragraph 1. 1, shall, if the total of the following conditions are true: 1) the goods are intended for institutions or laboratories engaged in medical or scientific non-commercial nature;

2) the goods are accompanied by a certificate issued by the competent authorities of a Member State of dispatch;

3) item is transported in a container bearing an identification label.

Article. 59. [Import shipments] shall be exempt from tax import consignments containing samples of the substance with approval of the World Health Organization and intended to control the quality of raw materials used for the production of pharmaceuticals and drugs imported for the institutions established for that purpose.

Article. 60. [Import of pharmaceuticals and drugs] shall be exempt from import tax of pharmaceuticals and medicines intended for medical use for people or animals who have come from the territory of a third country participating in international sports events organized in the territory of the country if their number and type are suitable for the purpose for which they are imported, and the duration of the event.

Article. 61. [Import goods destined for social organizations] 1. Shall be exempt from import tax: 1) medicines, clothing, foodstuffs, sanitary and cleaning and other things for the behaviour or health and medical use, imported by social organizations or organizational units on a statutory basis established to conduct charitable activities or to the implementation of humanitarian aid intended for free distribution to people in need of assistance;

2) goods sent free of charge by persons having their place of residence or registered office in the territory of a third country, for social organizations or organizational units on a statutory basis established to conduct charitable activities or to the implementation of humanitarian aid, used to collect funds during public collections organized for the benefit of people in need of assistance;

3) equipment and supplies to be sent free of charge by persons domiciled or resident in the territory of a third country, for social organizations or organizational units on a statutory basis established to conduct charitable activities or to the implementation of humanitarian aid, used only for this activity.

2. the exemption referred to in paragraph 1. 1, shall apply only to community organizations or organizational units, in the accounting procedures of which enable you to control the use of exempt goods.

3. Exemption from taxes referred to in paragraph 1. 1, shall not apply to: 1) of 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. 1, can be rented, leased, rented or transferred only for the purposes referred to in paragraph 1. 1 paragraphs 1 and 2, after prior notification of the customs authority.

5. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal of goods exempt from tax referred to in paragraph 1. 1, for a purpose other than giving entitlement to exemption from taxes, the goods are subject to at the rates in force at the date of the withdrawal, taking account of the customs value determined for that day by the customs authority.

6. Social organizations or organizational units, which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use the goods exempt from tax for purposes other than those referred to in paragraph 1. 1, are obliged to inform the customs authority.

7. goods remaining in the possession of the social organization or organizational unit, which no longer meets the conditions for the use of the exemption from the tax are taxed according to the tax rates applicable on the day on which no longer fulfil these conditions, taking into account the customs value determined for that day by the customs authority.

8. goods used by the Organization for social or organizational unit, benefiting from the exemption for purposes other than those referred to in paragraph 1. 1, are taxed according to the tax rates applicable on the day on which have received new use, taking into account the customs value determined for that day by the customs authority.

Article. 62. [Import of goods for the purposes of rehabilitation] 1. Shall be exempt from tax the importation of goods specially adapted for the purposes of social rehabilitation, vocational and medical and scientific assistance, cultural and skills of people with disabilities, if such goods are imported by social organizations or agencies whose primary purpose is a statutory rehabilitation and scientific and cultural people, and if they have been put to such institutions free of charge and without obtaining economic benefits on the part of the giver.

2. the exemption referred to in paragraph 1. 1, also apply to import: 1) spare parts, components and special equipment, intended for the goods referred to in paragraph 1. 1, 2) tools to be used for the maintenance, control, calibration or repair of the goods referred to in paragraph 1. 1-provided that the parts, components, accessories or tools are imported at the same time with the goods referred to in paragraph 1. 1, or were imported later, if you can say that they are intended for such goods that previously were exempt from tax.

3. goods exempt from tax may not be rented, leased, rented or transferred only for the purposes referred to in paragraph 1. 1, after prior notification of the customs authority.

4. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal of goods exempt from tax, for a purpose other than giving entitlement to exemption from taxes, the goods are subject to at the rates in force at the date of the withdrawal, taking into account their customs value ascertained for the day by the customs authority.

5. goods exempt from tax may be disposed of, hired out or transferred, whether free or for a fee, by the natural beauties of social organizations or organizational units for non-commercial purposes to persons referred to in paragraph 1. 1, without payment of tax.

6. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal of goods exempt from tax referred to in paragraph 1. 1, for a purpose other than giving entitlement to exemption from taxes, the goods are subject to at the rates in force at the date of the withdrawal, taking into account their customs value ascertained for the day by the customs authority.

7. Social organizations or organizational units, which cease to fulfil the conditions for the use of the exemption, or which are proposing to use the goods exempt from tax for purposes other than those provided for in this article, are obliged to inform the customs authority.

8. goods remaining in the possession of the social organization or organizational unit, which no longer meets the conditions to benefit from the tax exemption, are subject to tax at the rate in force on the date on which these terms have expired, taking into account their customs value ascertained for the day by the customs authority.

9. goods used by the Organization for social or organizational unit benefiting from the exemption for purposes other than those referred to in paragraph 1. 1 are subject to tax at the rate in force on the day on which have received new use, taking into account their customs value ascertained for the day by the customs authority.

Article. 63. [goods imported by the charities] 1. Shall be exempt from tax the importation of goods: 1) imported by the State agencies, social organizations or organizational units on a statutory basis established to conduct charitable activities or to the implementation of humanitarian aid, if they are intended to: (a)) of the hand to victims of natural disaster or a catastrophe, or b) putting at the disposal of the victims of a natural disaster or a catastrophe, and remain the property of those undertakings;


2) imported by the rescue unit, designed for their needs, therefore, carried out by them.

2. the exemption referred to in paragraph 1. 1, shall apply only to community organizations and agencies, in the accounting procedures of which enable you to control the use of exempt goods.

3. Exemption from taxes referred to in paragraph 1. 1, does not apply to the materials and equipment intended for the reconstruction of areas affected by natural disaster or disaster.

4. the goods referred to in paragraph 1. 1, can be rented, leased, rented or transferred only for the purposes referred to in paragraph 1. 1 paragraphs 1 and 2, after prior notification of the customs authority.

5. In the case of a sale or transfer of ownership in other ways, hire, loan, lease or other withdrawal of goods exempt from tax under paragraph 2. 1 the goods are taxed according to the tax rates applicable on the date of the withdrawal, taking into account their customs value ascertained for the day by the customs authority.

6. In the case referred to in paragraph 1. 5, it is considered that the tax obligation in respect of the importation of goods does not arise if the: 1) the goods will be used for the purpose of that uprawniałby to benefit from the exemption from tax under paragraph 2. 1, and 2) the customs authority which accepted customs declaration for release for free circulation of the goods exempt from tax, you will be immediately informed about the withdrawal.

7. goods used by the Organization entitled to exemption for purposes other than those referred to in paragraph 1. 1 are subject to at the rate applying on the date on which it will be used for any other purpose, including their customs value ascertained for the day by the customs authority.

Article. 64. [Import decorations] 1. Shall be exempt from import tax: 1) decorations conferred by Governments of third countries to persons resident in the territory of the country;

2) cups, medals and similar items of a symbolic nature, which have been granted in the territory of a third country to persons resident in the territory of the country, in recognition for her work in any field or merit-related special events, if they are imported into the territory of the country by the person awarded;

3) cups, medals and similar items of a symbolic donated free of charge by the authorities of foreign States or persons domiciled in the territory of a third country, imported for the purpose of granting them on the territory of the country for services referred to in point 2;

4) cups, medals and souvenirs of a symbolic nature and of little value, for a free hand to persons resident in the territory of a third country during the conferences or similar international events taking place in the territory of the country if their number does not indicate any commercial intent.

2. the exemption from tax shall apply if the person concerned proves that it meets the conditions laid down in paragraph 2. 1. Article. 65. [goods imported by persons submitting an official visit] 1. Shall be exempt from tax the importation of goods: 1) imported into the territory of the country by people who have paid an official visit to the territory of a third State and received in connection with this visit as gifts from the host authorities them;

2) imported by persons coming to pay an official visit to the territory of the country, with the intention of giving them as gifts to the authorities of the Polish;

3) sent as gifts, in token of friendship or goodwill, by authorities or representatives of foreign States and international organisations operating in the public service, which are located on the territory of a third country, the Polish authorities or organisations active in public service.

2. the exemption referred to in paragraph 1. 1, shall not apply to: 1) of alcoholic beverages;

2) tobacco or tobacco products.

3. the exemption from taxation referred to in paragraph 1. 1, shall, if the total of the following conditions are true: 1) the item is a gift of an occasional basis;

2) quantity or type of goods does not indicate any commercial intent.

Article. 66. [Import gifts] shall be exempt from the tax on the basis of reciprocity, import: 1) gifts donated reigning and heads and those which, in accordance with the international rules use the same privileges;

2) goods for use or use by the prevailing and the head of foreign States and their official representatives during their official stay in the territory of the country.

Article. 67. [Import samples of goods] 1. Shall be exempt from tax import samples of items that have negligible value and can be used only for obtaining orders for goods of the same kind which are to be imported into the territory of the country.

2. For a sample of the goods referred to in paragraph 1. 1, it is considered a small quantity of the item that represents the specified type or category of goods, provided that the presentation and quality make them useless for any purpose other than promotion.

3. the customs authority, by accepting the customs declaration, including the sample referred to in paragraph 1. 1, may make the release of these samples from the tax from the deprivation of their commercial value by tear, przedziurkowanie, incorporate the indelible and visible signs or otherwise allowing the behavior by the commodity nature of the samples.

Article. 68. [Import printed materials of advertising] shall be exempt from tax the import of printed materials of advertising and, in particular, catalogues, price lists, manuals or commercial leaflets about goods for sale or hire, or related to the provision of transport services, commercial, banking or insurance, imported by a person established in the territory of a third country, if the total of the following conditions are true: 1) on visibly is the name of the enterprise , which produces, sells or hires out the goods, or offers the services to which they relate;

2) consignment contains one document or a single copy of each document if it consists of multiple documents;

3) in the case of consignments containing multiple copies of a single document their total gross weight does not exceed one kilogram;

4) shipping is not included in the series of consignments from the consignor to the same consignee.

Article. 69. [Goods complying with the advertising features] shall be exempt from tax the importation of goods other than those referred to in article 1. 68 that meet only the advertising features and with no commercial value, sent free of charge by the provider of your audience.

Article. 70. [Import samples of goods] 1. Shall be exempt from tax, subject to paragraphs 2 and 3. 3, import: 1) small samples of the goods manufactured in the territory of a third country, where a total of meet the following conditions: (a) are imported free of charge) from the territory of a third country or are obtained at parties, referred to in paragraph 1. 2, from goods imported from the territory of a third country, b) are intended solely as a free hand, 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, remains in the correct proportions to the nature of the event, e) are not suitable for the marketing and, where their nature permits are in packs containing fewer goods than the smallest packaging such goods located in the course of trade;

2) goods imported for the sole purpose of demonstration machines and equipment manufactured in the territory of a third country, if: a) are intended for wear or are destroyed during the event and (b)), their value and quantity, taking into account the number of visitors and exhibitors, remains in the correct proportions to the nature of the event;

3) materials of little value for the construction, equipment and decoration of stands of foreign exhibitors, in particular paints, varnishes, wallpaper and other materials, if they are worn out or destroyed;

4) printed materials, catalogues, prospectuses, price lists, advertising posters, illustrated and nieilustrowanych calendars, unmounted photographs and other goods delivered free of charge, in order to use them to advertise goods manufactured in the territory of a third country, if: (a)) are intended to free hand, b) their value and quantity, taking into account the number of visitors and exhibitors, remains in the correct proportions to the nature of the event.

2. the exemption from taxation referred to in paragraph 1. 1, shall apply, provided that the goods are intended for: 1) exhibitions, fairs, salons and similar events of a commercial, industrial, agricultural or craft;

2) exhibitions or events held in charitable purposes;

3) exhibitions or events held for scientific, technical, handicraft, artistic, educational, cultural, sports, religious, trade union activities, or in order to promote international cooperation;

4) meetings of representatives of international organizations;

5) celebrations and meetings of an official or commemorative character event.

3. Niekonfekcjonowane sample foods and drinks which fulfil the conditions referred to in paragraph 1. 1 paragraph 1 shall be exempt from tax, if the charge consumed at parties, referred to in paragraph 1. 2.4. Tax exemption referred to in paragraph 1. 1 paragraphs 1 and 2 shall not apply to: 1) of alcoholic beverages;

2) tobacco and tobacco products;

3) fuels, whether solid, liquid and gas.


Article. 71. [Import goods for testing] 1. Shall be exempt from tax the importation of goods destined for examination, analysis or tests to determine their composition, quality or other technical characteristics, to be carried out in order to obtain the information or testing of an industrial or commercial, if the following conditions are met: 1) the goods examined, analyzed or tested are completely used up or destroyed in the course of their implementation;

2) research, analysis or you try to do not constitute a promotion;

3) quantities correspond closely to the purpose for which they are imported.

2. the exemption from taxation referred to in paragraph 1. 1, also apply to the import of goods that have not been destroyed or consumed in the course of examination, analysis or testing, provided that the products arising after their completion with the consent of the customs authority will be: 1) completely destroyed or rendered commercially valueless or 2) will be abandoned to the Exchequer, without burdening it costs, or 3) will be exported from the territory of the European Union.

3. If the goods arising after the examination, analysis or tests are released on the market, they are subject to tax at the rate in force on the date of completion of the examination, analysis or tests, taking into account the customs value determined for that day by the customs authority. If the person concerned, with the consent of the customs authority and on conditions laid down by the customs authority, processes other products for waste or scrap, the amount of tax is determined, having regard to the rates and values appropriate for these products on the day of their creation.

Article. 72. [Import characters, designs, sketches or drafts] shall be exempt from import tax characters, designs, sketches, or projects and accompanying documentation and patent applications for the institution of copyright protection or patents.

Article. 73. [Import goods for free hand] shall be exempt from import tax: 1) folders, brochures, books, magazines, guides, framed or unmounted posters, unmounted photographs and photographic enlargements, illustrated or nieilustrowanych geographical maps, illustrated calendars, whose main purpose is to encourage trips abroad, in particular to participate in meetings or cultural events, tourist, sporting, religious or professional, provided that the goods : and) are designed to be free of the hand, and (b)) shall not contain more than 25% of the surface area of the private ads, and c) are promotional materials;

2) lists and directories of foreign hotels published by official tourist agencies, or under their auspices, and timetables of transport operating within the territory of a third country, if these documents do not contain more than 25% of private advertising;

3) materials sent to accredited representatives or correspondents tourist institutions and not intended to give away, and, in particular, yearbooks, directories of subscribers telephone or telex, lists hotels, exhibition catalogues, samples of craft products of negligible value, documentation about museums, universities, spas or other similar establishments.

Article. 74. [Import documents] 1. Shall be exempt from tax, subject to paragraphs 2 and 3. 2, import: 1) documents sent free of charge public authorities;

2) publications of foreign Governments and publications of international organizations intended to free hand;

3) electoral documents, in particular the ballots, electoral rolls for elections organized by bodies set up their headquarters in the territory of a third country;

4) items designed to be used as evidence or for similar purposes before courts or other public authorities;

5) designs signatures and printed circulars containing signatures that are sent as part of customary exchanges of information between public services or banking establishments;

6) official publications intended for the Polish National Bank;

7) reports, activity reports, information leaflets, brochures, prepaid receipt and other documents of undertakings established in the territory of a third country and intended for holders or subscribers of securities issued by such companies;

8) recorded media, in particular in the form of perforated cards, sound recordings and microfilms, used for the transmission of information sent free of charge the recipient, if the exemption will not infringe conditions of competition;

9) Act, archival documentation, forms and other documents to be used in international meetings, conferences or congresses, and reports of these events;

10) plans, technical drawings, blueprints, descriptions and other similar documents imported in a view to obtaining or fulfilling orders outside the European Union or to participating in a competition held on the territory of the country;

11) documents intended for use during examinations held in the territory of the country by institutions having their head office outside the European Union;

12) forms which are intended to be used as official documents in the international movement of vehicles or goods, taking place on the basis of international agreements;

13) forms, labels, tickets and similar documents sent by transport undertakings or business accommodation, established outside the territory of the European Union, travel agents established in the territory of the country;

14) forms, tickets, konosamentów, waybills or other commercial documents or official that were used in the course;

15) official printed documents issued by the authorities of third countries or international bodies, and printed matter conforming to international standards in order to distribute them, sent by the Association established in the territory of a third country to the relevant associations established in the territory of the country;

16) photographs, slides and mat stereotyped to photography, including containing descriptions, sent to press agencies or newspaper or magazine publishers;

17) goods referred to in annex 7 to the Act made by the United Nations or one of its specialized agencies whatever the purpose, which is to be used;

18) collectibles and works of art of an educational, scientific or cultural character which are not intended for sale and which are imported by museums, galleries and other institutions, provided that the articles are imported free of charge, and if for a fee, are not supplied by a taxable person;

19) official publications issued under the authority of the State of export, international institutions, regional or local authorities and bodies under the laws in force in the State of export, as well as printed materials distributed in connection with the elections to the European Parliament or national elections in the State in which these prints are created by foreign political organisations, officially recognized as such organisations, in so far as these publications and printed matter have been subject to tax in the State of export, and were not covered by the tax return.

2. the exemption from tax shall apply, if the documents and the goods referred to in paragraph 1. 1 do not have commercial value.

Article. 75. [Import materials used to protect goods] shall be exempt from import tax materials used for the stowage and protection of goods during their transport from the territory of a third country on the territory of the country, in particular the ropes, straw, cloth, paper, cardboard, wood, plastic, which by their nature are not reusable.

Article. 76. [Import items used for the carriage of animals] shall be exempt from import tax litter, fertilizers, animal feed, imported in the means of transport used for the carriage of animals with the territory of a third country on the territory of the country, for animals during their transport.

Article. 77. [Import fuel] 1. Shall be exempt from import tax: 1) fuel carried in the standard tanks of: a) private means of transport, b) means of transport for business, c) special containers – for up to 200 litres per means of transport;

2) fuel in portable tanks carried by private means of transportation intended for consumption in these vehicles, but not more than 10 litres;

3) necessary for the operation of the means of transport of lubricants in those measures.

2. for the purposes of the application of the exemption referred to in paragraph 1. 1:1) for standard tank is considered the fuel tank, that: a) is mounted on a permanent basis by the manufacturer to all means of transport, or tanks of the same type as the means of transport or storage tank and that allows the fuel to be used directly for the propulsion of the means of transport or the operation of the refrigeration systems and other systems operating in the means of transport or the tanker, or b) is adapted to the means of transport to allow the direct use of gas as a fuel or to other systems , which can be equipped with a means of transport, or c) is mounted on a permanent basis by the manufacturer to all containers of the same type as the container and the fixed incorporation enables fuel to be used directly to work during transport cooling systems and other systems with which special containers may be equipped with;


2) for means of transport intended for business it is considered each mechanical road vehicle used in business, including tractor with trailer or without trailer due to the type of construction and equipment is designed for the carriage of goods or more than nine persons together with the driver, as well as specialized mechanical road vehicle;

3) for special container shall be deemed any container fitted with specially designed installations cooling systems, oxygenation systems, thermal insulation systems or other systems;

4) for private means of transport is considered each mechanical road vehicle other than those mentioned in paragraph 2.

3. the goods referred to in paragraph 1. 1 shall be exempt from tax if they are used only by the means of transport on which they were imported. These goods may not be removed from the means of transport or stored, unless this is necessary in the case of a repair, and may not be assigned a consideration or free of charge by the person benefiting from the relief.

4. In the event of a breach of the conditions referred to in paragraph 1. 3, the amount of tax is determined by the State and the customs value of the goods on the date of breach of these conditions and at the rates in force on that date.

Article. 78. [the goods used in the construction of cemeteries] shall be exempt from import tax of goods imported from the territory of a third country by authorized organizations to be used for the construction, upkeep or ornamentation of cemeteries, graves and monuments commemorating war victims buried on the territory of the country.

Article. 79. [Import coffins] shall be exempt from import tax: 1) coffins containing the corpses and the urn with the ashes of the dead, as well as flowers, wreaths and other ornamental objects normally accompanying them;

2) flowers, wreaths and other ornamental objects imported by persons domiciled in the territory of a third country, the posing as for funerals or coming to decorate graves in the territory of the country if their number does not indicate any commercial intent.

Article. 80. [goods for official use] shall be exempt from tax on importation of goods intended for use: 1) an official of foreign diplomatic representations, consular offices and special missions in the territory of the country, as well as international organizations established or in the territory of the country, 2) personal certified in the Republic of Poland, the heads of the diplomatic representations of foreign countries, persons belonging to diplomatic staff of these offices and special missions, persons belonging to the staff of the international organizations and other persons enjoying privileges and immunities on the basis set agreements, or universally recognized international customs, as well as remaining with them in the community home the members of their families, 3) personal consular officers of foreign countries and remaining with them in the community home the members of their families, 4) personal people that do not have a of immunities, and belonging to the staff were taken by diplomatic, consular offices and special missions in the territory of the country – on the basis of reciprocity and provided weaken goods for a period of 3 years from the date of their release on the market to persons other than those mentioned in paragraphs 1 to 4.

Article. 81. [the application of tax] Exemption referred to in article 1. 47 – 80, apply in the case of the application of the exemption from customs duties, with the exception of article. 56 and article. 74 paragraph 1. 1 paragraph 19.

Article. 82. [international organizations] 1. In relation to international organisations, which in the territory of the country they operate in the field of public tasks specified in the Act of 24 April 2003 on the activities of public benefit and about volunteering, can be applied for exemption from tax under the conditions laid down in the regulation issued on the basis of paragraph 1. 2.2. The proper Minister of public financies, in consultation with the competent Minister for Foreign Affairs, may, by regulation, exempt from tax international organisations, which in the territory of the country they operate in the field of public tasks specified in the Act of 24 April 2003 on the activities of public benefit and volunteer, and are exempt from the corresponding taxes in other countries, taking into account: 1) the need for a correct determination of the quantity and value of the goods covered by the exemption;

2) the economic situation of the Member States;

3) the provisions of the European Union.

3. The proper Minister of public financies may, by regulation, other than those referred to in article 1. 43 – 81 tax exemption, as well as determine the specific conditions for the application of these exemptions, having regard to: 1) the specifics of the implementation of certain activities and the economic conditions in certain goods;

2) process implementation of the State budget;

3) need to obtain sufficient information about goods which are the subject of the exemption;

4) the provisions of the European Union.



Chapter 4 Specific use cases the rate of 0% of the Article. 83. [Rate 0%] 1. Tax rate of 0% shall apply to: 1) the supply of the shipowners marine: a seagoing passenger ships), Sea cruise ships and similar vessels for the transport of persons; seagoing ferries of all kinds (PKWiU ex 30.11.21.0), b) tanker crude oil of high seas for the carriage of products of processing of oil, chemicals and liquefied gases (PKWiU ex 30.11.22.0), c), with the exception of refrigeration during open sea tankers (PKWiU ex 30.11.23.0), (d)) the other sea-going vessels for dry-cargo (fixed), with the exception of marine barges without drive (PKWiU ex 30.11.24.0), e) of high seas fishing vessels, factory vessels for sea-going self-propelled seagoing and other craft to processing or preserving fishery products (PKWiU ex 30.11.31.0) , f) seagoing pushers (PKWiU ex 30.11.32.0), g) school and research vessels of sea-fishing and marine rescue vessels (PKWiU ex 30.11.33.0);

2 import the marine transport), sea fishing and marine rescue vessels (CN 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 000 10, ex 8905 90 10) by the shipowners;

3) supply parts for marine transportation, sea fishing and marine rescue vessels, referred to in paragraph 1, and equipment, with the exception of equipment purposes of entertainment and sports;

4) import parts for marine transportation, sea fishing and marine rescue vessels, referred to in paragraph 1, and equipment to these measures, with the exception of equipment purposes of entertainment and sports;

5) import of means of transport and spare parts for them and on-board equipment by the carriers mainly transport in international traffic;

6) consignments of air transport and spare parts for them and on-board equipment for carriers mainly transport in international traffic;

7) services in the field of control and surveillance of air traffic, provided to air carriers that perform primarily in international transport;

8) services related to take-off, landing, parking, passenger and cargo handling and other similar services provided to carriers mainly transport in international traffic;

9) services provided in the area of sea ports for use of the means of transport or to the immediate needs of their cargoes;

9A) services provided in the area of sea ports, related to international transport, consisting of the use of means of transport by land and inland waterway transport or to the immediate needs of their cargoes;

10) supplies of goods used directly supply vessels: a) used for navigation on the high seas and carrying passengers for reward or used for commercial, industrial or fishing, (b)) to be used for rescue or assistance at sea, or for inshore fishing, with the exception of food delivery on Board of vessels to inshore fishing, (c)) of the Navy, sailing out of the country to foreign ports and marinas;

11) services sea rescue, safety oversight of shipping and waterway transport and services related to the protection of the marine environment and the maintenance of the port waters and tracks ascent;

12) rent, lease, lease or Charter the means of maritime transport, sea fishing and marine rescue vessels, referred to in paragraph 1, and the rental, lease, lease or Charter of equipment of those measures;

13) rent, lease, lease or Charter air transportation and rental, lease, lease or Charter equipment these measures used by carriers mainly transport in international traffic;

14) services related to the operation of vessels listed in the Tariff class ex 30.11 belonging to the shipowners marine, except for services rendered personal crew;

15) services involving the renovation, reconstruction or maintenance of vessels listed in the Tariff class ex 30.11 and their components;

16) services involving the renovation, reconstruction or maintenance of means of transport and their equipment and the hardware that is installed on them, used by carriers mainly transport in international traffic;

17) other services provided to maritime or other entities engaged in maritime transport services for the immediate needs of maritime transport, sea fishing and marine rescue vessels, referred to in paragraph 1, or of their cargoes;


18) the supply of goods for the supply of air transport used by carriers mainly transport in international traffic;

19) services consisting in the execution of activities directly associated with the organisation of export of goods, and in particular the issuing of documents spedytorskich, konosamentów and dealing with customs formalities;

20) services directly related to the import of goods, where the value of these services has been incorporated into the tax base, in accordance with article 5. 30B paragraph 1. 4, with the exception of the services: (a)) in the field of insurance of the goods, (b)) for the import of the goods exempt from tax;

21) services directly connected with the export of goods: a) relating to goods exported to their packing, transport to the places forming collective consignments, storage, handling, weighing, control and supervision of the safety of transport, b) provided on the basis of a contract of agency brokerage, orders and indirection, on the goods exported;

22) supplies of goods into free zones: (a)) laid down in the air, sea or river crossing, intended for resale to customers, b) intended for export for a customer outside of the European Union and covered by the export procedure within the meaning of the customs regulations, including with a view to their completion, packaging or the formation of collective shipments;

23) international transport services;

24) services for the repair, processing, conversion or processing of the goods;

25) supplies of goods purchased by entities established or place of residence or stay in the territory of a third country, which are not taxable persons within the meaning of article 3. 15, if those goods are intended for the treatment, processing or processing in the territory of the country, and then to export from the territory of the European Union, where the taxpayer: a) shall transmit to the acquired by the subject goods to a taxable person who carries out processing, processing or processing of the product, b) has proof that payment for the goods was paid and transferred to the bank account of the taxpayer in a Bank established in the territory of the country or on behalf of the taxpayer in a cooperative hand credit unions of which it is a Member;

26) supply of hardware: a) for educational institutions, (b)) for humanitarian, charitable or educational in order to further free transfer schools-while maintaining the conditions referred to in paragraph 1. 13-15.

1a. By carriers mainly in international transport, referred to in paragraph 1. 1 point 5-8, 13, 16 and 18, means air carriers with established his business in the territory of the country whose participation: 1) revenue from the activity in international transport in total transport, 2) executed the number of flights in international transport in total transport, 3) number of passengers or the quantity of goods carried, or the quantities carried in international transport in total transport – in each of these three categories in the previous tax year at least 60%.

1B. in the case of air carriers departing during a given tax year activity of international air transport to specify each of the three categories referred to in paragraph 1. 1A, is made on the basis of the data projected for the fiscal year.

1 c, the President of the Civil Aviation Authority announces through March 31 of the fiscal year, by means of a notice in the official journal of the civil aviation authority, a list of carriers mainly in international transport, referred to in paragraph 1. 1A, for the period from 1 April of the fiscal year to 31 March of the following year, on the basis of the data received from air carriers.

1 d. Air carriers shall transmit to the President of the civil aviation authority of supporting data fulfil the criteria referred to in paragraph 1. 1A, not later than 20 February of the fiscal year.

1E. At the request of the carrier starting activity during a given tax year, President of the civil aviation authority shall take account of the carrier on the list of carriers mainly in international transport, if it meets the criteria referred to in paragraph 3. 1A, based on forecasted data obtained from the carrier. Entry on the list is made for the period from the first day of the month following the date of delivery of the notice in the official journal of the Office of civil aviation until 31 March of the following year.

1F. The carriers mainly in international transport, referred to in paragraph 1. 1 point 5-8, 13, 16 and 18, is also understood as air carriers which do not have established business on the territory of the country: 1) entitled to the operation in international traffic on the basis of the corresponding act of the competent authority of the Member State of establishment of the carrier, in particular concessions or the air operator's certificate, or 2) entered on the list of carriers mainly transport in international traffic posted by the competent authority of the Member State of establishment of the carrier.

2. Tax rate of 0% shall be subject to the activities referred to in paragraph 1. 1 paragraph 7-18 and 20-22, in the case of the taxpayer, the documentation which clearly shows that this has been done with conditions laid down in that provision.

2A. for services designed to help the immediate needs of the charges referred to in paragraph 1. 1 paragraph 9, 9a and 17 to include loading, unloading, transshipment and other services performed on the cargo necessary to comply with the transport services, with the exception of storage services these loads, cargo storage services, which form part of the loading, landing or transhipment, in part to be performed within a period not exceeding: 1) 20 days for cargoes in containers, 2) 60 days for other cargoes – include services designed to help the immediate needs.

3. By the international transport services referred to in paragraph 1. 1 paragraph 23, it is understood: 1) carriage or other movement of goods: (a)) from the place of departure (to give) in the territory of the country to the place of arrival (destination) outside of the European Union, b) from the place of departure (give) outside of the European Union to the place of arrival (destination) on the territory of the country, c) from the place of departure (give) outside of the European Union to the place of arrival (destination) outside of the European Union If the route is on a stretch through the territory of the country (transit), d) from the place of departure (to give) in the territory of a Member State other than that within the territory of the country to the place of arrival (destination) outside the European Union or from the place of departure (give) outside of the European Union to the place of arrival (destination) in the territory of a Member State other than that of the country, where the route is on a stretch of the territory of the country;

2) portable or otherwise move people the means of maritime transport, aviation and railway: a) from the territory of the country of the place of departure to the place of arrival outside the territory of the country, b) from the place of departure to the place outside the territory of the country of arrival on the territory of the country, c) from the place of departure to the place outside the territory of the country of arrival outside the territory of the country, where the route is on a stretch through the territory of the country (transit);

3) brokering services and international freight forwarding, related to the services referred to in points 1 and 2.

4. Is not a service referred to in paragraph 1. 3, the carriage of persons or goods where the place of departure (to give) and the place of arrival (destination) of those persons or goods is located in the territory of the country, and the carriage outside the territory of the country has only transit.

5. the Documents which are proof of the provision of services referred to in paragraph 1. 1 paragraph 23, shall in the case of transport: 1) of the goods by the carrier or freight forwarder-packing list or document House (rail, air, car, Bill of lading, Bill of lading waterway), only used in international traffic, or other document, which clearly shows that as a result of carriage from origin to destination, there has been a border with a third country, and the invoice issued by the carrier (freight forwarder), subject to paragraph 2;

2) imported goods, in addition to the documents referred to in paragraph 1, the document certified by the Customs Office from which the unambiguous fact pass value to the taxable amount on importation of the goods;

3) of goods by an exporter-proof of export of the goods;

4) – international air ticket, ferry, ship or rail, issued by the carrier for a specific route of carriage for a particular passenger.

6. the document referred to in paragraph 1. 5 paragraph 3, should include at least: 1) first and last name or the name and address of the registered office or place of residence of the exporter of the goods;

2) the term of the goods and their quantity;

3) confirmation of export by the Customs Office.

7. the services referred to in paragraph 1. 1 paragraph 24, it is understood services: 1) provided directly by a taxable person who brought from the territory of a third country on the territory of the country goods placed under the inward processing procedure to repair them, processing, processing or processing, where the goods will be exported from the territory of a country outside the European Union in accordance with the conditions laid down in the customs legislation;


2) consisting of intermediating between the entity established or place of residence or stay in the territory of a third country that is not a taxable person within the meaning of article 3. 15, and the taxable person referred to in paragraph 1, when the Broker receives a Commission or other remuneration from any of the parties concluded contract for the services referred to in paragraph 1, provided you have a copy of the evidence of re-exportation of goods from the territory of a country outside the European Union;

3) provided by other taxable persons on behalf of the taxpayer referred to in paragraph 1, only the repair, processing, conversion or processing of the goods imported by the taxable person referred to in paragraph 1, provided: (a)) to obtain statements from the customer that the goods, which was created as a result of the implementation of this service, you will be deported from the territory of a country outside the European Union, b) have detailed billing of these services in accordance with the wording of customs documents that should be owned by the taxpayer, confirming the re-export of goods from the territory of a country outside the European Union;

4) involving the repair, processing, conversion or processing of goods imported from the territory of a third country on the territory of the country, which have been placed under the inward processing procedure, within the meaning of the customs regulations, provided by taxpayers on behalf of entities established or place of residence or stay in the territory of a third country non-taxable within the meaning of article 2. 15, in the framework of multilateral contracts if: a) repaired, upgraded, or processed by those taxpayers goods were imported from the territory of a third country on the territory of the country by a taxable person who is also a party to this contract, (b)) the taxpayer has detailed settlement services rendered in accordance with the customs documents proving the exportation of goods from the territory of a country outside the European Union, and copies of these documents.

8. the provisions of paragraphs 1 and 2. 7 paragraph 2-4 shall apply if the taxpayer meets the conditions and will receive all or at least 50% of the payment before the expiry of 60 days from the date of export from the territory of a country outside the European Union the product which is the subject of the services provided, except that the conditions even after the expiry of that entitle the taxpayer to make adjustments to the amount of tax payable in a complex tax return , which has been shown to the service.

9. By service, referred to in paragraph 1. 1 paragraph 24, is also understood as services consisting of processing, outward processing or processing, provided on behalf of entities established or domiciled or reside outside the territory of the country, where: 1) performed by the taxpayer services relating to goods acquired or imported on the territory of the European Union;

2) the taxpayer has evidence that the payment for the service has been paid and transferred to the bank account of the taxpayer in a Bank established in the territory of the country or on behalf of the taxpayer in a cooperative hand credit unions, of which it is a Member;

3) the taxpayer holds evidence of the export of goods from the territory of a country outside the European Union, which the service applies.

10. the provision of paragraph 1. 9 shall apply provided that the taxpayer will receive a document confirming the export of goods from the territory of a country outside the European Union, but not later than 40. the day, from the date of implementation of the service; receipt of proof of export of the goods from the territory of a country outside of the European Union at a later date shall entitle the taxpayer to make adjustments to the amount of tax payable in a complex tax return, which showed the service.

11. If the product that resulted from the steps referred to in paragraph 1. 9, was disposed of in the territory of the country, the taxpayers who have made these steps are required to pay tax at the rate applicable to the supply of the goods, the tax shall be determined from the market value of the goods less the amount of the tax.

12. the provision of paragraph 1. 1 paragraph 25 shall apply provided that the taxpayer receives the payment, but not later than 40. the day of the date of release of the goods; receipt for payment at a later date shall entitle the taxpayer to make adjustments to the amount of tax payable.

13. Taxation the tax rate of 0% shall be subject to the goods listed in annex 8 to the Act.

14. Carrying out the supply, referred to in paragraph 1. 1 paragraph 26, applies the tax rate of 0%, provided: 1) have the relevant order certified by the authority supervising the educational establishment, in accordance with special regulations, in the case of supplies as referred to in paragraph 2. 1 paragraph 26 (b). (a);

2) possession of a copy of the agreement on the free transfer of computer hardware and educational institution of the relevant order confirmed by the regulatory authority educational establishment, in accordance with special regulations, in the case of supplies as referred to in paragraph 2. 1 paragraph 26 (b). (b) 15. The supplier is obliged to provide a copy of the documents referred to in paragraph 1. 14, to the competent tax office.

16. The proper Minister of public financies may determine by regulation: 1) documents referred to in paragraph 1. Article 5, point 2, 2) data, which should contain the documents referred to in paragraph 1. 5 paragraph 3, 3) the document referred to in paragraph 1. Article 5, point 2, 4) documents, data, which should contain the documentation referred to in paragraph 1. 2 – having regard to the specific nature of certain activities, the need to ensure the correct identification of services for tax and the provisions of the European Union.



Chapter 5 specific cases the determination of the amount of tax payable Article. 84. [trade services] 1. The taxpayers providing services in the field of trade, who sell taxable and exempt from tax or taxable at different rates, and are not required to keep the records referred to in article 1. 111 paragraph 1. 1, may for the purpose of calculating the amount of tax owed to divide the sale of goods in the tax period in the proportions resulting from the documented purchases from this period in which the purchase was made. To calculate these proportions shall be exclusively goods intended for further sale prices including tax.

2. If the taxpayer has taken or has resumed activities listed in paragraph 1. 1, the Division may be made by applying to the billing rates split indicators documented purchases made in the period before the end of the accounting period in which it was decided or resumed activities.

Article. 85. [Amount of tax] in the case of the provision of services by a taxable person, including in the field of trade and catering, the amount of tax payable may be calculated as the product of the value of the goods and the rate: 1) [7] 18.03%-for goods and services covered by the tax rate of 22%;

2) [8] 6.54%-for goods and services covered by the tax rate of 7%;

3) 4.76%-for goods and services covered by the tax rate of 5%.



SECTION IX Deduction and tax refund. Countdown part Chapter 1 Deduction and tax Articles. 86. [reduction of the amount of tax] 1. In so far as the goods and services are used to carry out taxable transactions, the taxable person referred to in art. 15, shall be entitled to a reduction in the amount of the tax by the amount of the input tax, subject to article 22. 114. 119 paragraph 1. 4, art. paragraph 120. 17 and 19 and article. 124.2. The amount of input tax is: 1) the sum of the amounts of the tax arising from invoices received by the taxpayer in respect of: (a)) the acquisition of goods and services, (b)) of all or part of the payment before the acquisition of the goods or performance of services;

2) in the case of import of goods – the amount of tax: a) resulting from a customs document, b) payable, in the case referred to in the article. 33A, c) resulting from the Declaration of import, in the case referred to in article 1. 33B;

3) flat-rate tax return referred to in article 2. 116 paragraph 1. 6;

4) the amount of tax payable in respect of: (a)) of the provision of services, for which in accordance with article 5. 17 paragraph 1. 1 paragraph 4 or 8 the taxpayer is their customer, b) the supply of goods, for which in accordance with article 5. 17 paragraph 1. 1 paragraph 5 or 7 a taxpayer is their customer, c) the intra-Community acquisition of goods referred to in article 1. 9, d) the intra-Community acquisition of goods referred to in article 1. 11.

5) (repealed) (6)) the difference between the tax referred to in art. 30 c mouth. 2 and art. 37;

7) the taxpayer referred to in art. 16, the amount of which is equivalent to 22% of the amount payable in respect of the supply of a new means of transport, not higher than the amount of tax included in the invoice stating the acquisition of this measure or customs document, or tax paid by the taxpayer from the intra-Community acquisition of the measure.

2A. in the case of the acquisition of goods and services used both for the purpose of being performed by the taxpayer's business, and for purposes other than business, except for personal purposes to whom article 4(2) applies. 7 paragraph 1. 2 and art. 8 paragraph 1. 2, and the objectives referred to in article 1. 8 paragraph 1. 5-in the case referred to in that provision, where the assignment of these goods and services to the business of the taxable person is not possible, the amount of input tax referred to in paragraph 1. 2, shall be calculated in accordance with the way to determine the extent of the use of purchased goods and services for the purposes of economic activities, hereinafter referred to as the "way to determine the proportions". How to determine the proportions should most responding characteristics performed by the taxpayer's business and carried out by him.

2B. How to specify the aspect ratio is most suited to the characteristics of being performed by the taxpayer's business and carried out by the purchase, if:


1) shall reduce the amount of tax payable by the amount of the input tax only in respect of part of the amount of the input tax in proportion per performed in the course of business activities taxed and 2) objectively reflects the part of the expenditure per business respectively and for purposes other than business, except for personal purposes to whom article 4(2) applies. 7 paragraph 1. 2 and art. 8 paragraph 1. 2, and the objectives referred to in article 1. 8 paragraph 1. 5-in the case referred to in that provision, where the assignment of this expenditure in its entirety for business is not possible.

2 c. when choosing how to determine the proportions can be used, in particular, the following details: 1) established as an annual average number of people performing work only with economic activity in the overall annual average number of people carrying out the work in the course of business and in addition to this activity;

2) established as an annual average number of working hours for work related to economic activity in the overall annual average number of working hours for work related to economic activity and in addition to this activity;

3) annual turnover from business activities in the annual turnover of the taxpayer with business extended received income from another business, including value of grants, subsidies and other payments of a similar nature, received funding by the taxpayer activities other than economic;

4) established as an annual average surface used for economic activities in the overall annual average surface area used for business and in addition to this activity.

2D. In order to calculate the amount of tax in the case referred to in paragraph 1. 2A, the data for the previous tax year.

2E. The taxpayer beginning in the fiscal year to perform economic activities and activities other than economic activity, for the purpose of calculating the amount of tax in the case referred to in paragraph 1. 2A, takes data calculated estimated, according to estimates agreed with the head of the tax office in the form of a protocol.

2f. the provision of paragraph 1. 2E shall also apply when the taxpayer considers that, with regard to the activities and carried out by him to acquire data for the previous tax year would be unrepresentative.

2 g. Proportion is determined as a percentage of the annual. The proportion of this is rounded up to the nearest integer. The provisions of article 4. 90 paragraph 1. 5, 6, 9a and 10 shall apply mutatis mutandis.

2. Where a taxable person, for which way to specify the aspect ratio indicates the rules issued pursuant to paragraph 1. 22, it considers that in accordance with the regulations issued on the basis of paragraph 1. 22 how to specify the aspect ratio will not be the most match the characteristics and activities carried out by the purchase, you may apply a different more representative way determine the aspect ratio.

3. (repealed) 4. (repealed)

5. (repealed) 5a. (repealed) 5b. (repealed) 5 c. (repealed)

6. (repealed) 7. (repealed) 7a. (repealed) 7b. In the case of expenses which are incurred for the acquisition, including perpetual rights of, land use, and the creation of real estate, the property of the undertaking of the taxpayer, used both for the purpose of the carried out by that taxable person of business, as well as for personal purposes referred to in article 1. 8 paragraph 1. 2, when the assignment of these inputs to economic activity of the taxable person is not possible, the amount of input tax is calculated according to the percentage to which the property is used for business purposes.

8. A taxable person also has the right to a reduction in the amount of the tax by the amount of the input tax referred to in paragraph 1. 2 If the imported or acquired goods and services are: 1) the supply of goods or the provision of services by the taxable person outside the territory of the country if the amount could be deducted, if these activities are carried out in the territory of the country, and the taxpayer has documents which show the relationship of tax deducted from these activities;

2) (repealed) (3)) the supply of goods referred to in article 1. 43 paragraph 1. 1 paragraph 16.

9. A taxable person also has the right to a reduction in the amount of the tax by the amount of the input tax referred to in paragraph 1. 2 If the imported or acquired goods and services apply to transactions that are exempt from tax under art. 43 paragraph 1. 1 paragraph 7 and paragraphs 37 – 41, performed in the territory of the country where the place of supply of those services in accordance with article 5. 28B or article. 28 l is the territory of a third country or when the services directly relate to goods exported, provided that the taxpayer has documents which show the relationship of tax deducted from these activities.

10. The right to a reduction in the amount of the tax by the amount of the input tax incurred in settlement for the period in which in respect of acquired or imported by the taxable person on goods and services was the tax obligation.

10A. (repealed) 10b. The right to reduce the amount of tax payable on the amount of input tax in the cases referred to in paragraph 1:1). 2, paragraph 1 and paragraph 2 (a). and-not earlier than in settlement for the period in which the taxpayer has an invoice or customs document;

2) (2). 2 point 4 (b). c-in accordance with paragraph 1. 10, provided that the taxpayer: a) receives the invoice documenting the delivery of goods, acting on the intra-Community acquisition of goods, within three months of the end of the month, in which in respect of purchased goods was the tax obligation, b) will take into account the amount of tax due in respect of intra-Community acquisition of goods in the form in which it is obliged to apply this tax;

3) (2). 2 point 4 (b). (a), (b) and (d)-in accordance with paragraph 1. 10, provided that the taxpayer will take into account the amount of tax payable in respect of such transactions in the tax declaration, in which it is obliged to apply the tax.

10. the provision of paragraph 1. 10 shall apply mutatis mutandis to all or part of the payment payable prior to delivery or performance of the service.

10 d. The right to a reduction in the amount of the tax by the amount of the input tax incurred: 1) in the case of the application of the import goods, the simplified procedure of registration in the register in accordance with the customs rules – for the tax period in which the taxpayer has made an entry in the register; reduce the amount of the tax due is subject to by the taxpayer pay the tax shown in the Customs document which the supplementary declaration for this tax period, subject to article 22. 33A;

2) in the case of a decision referred to in article 1. 33 para. 2 and 3 and article. 34-in settlement for the period in which the taxpayer has a decision; reduce the amount of the tax due is subject to by the taxpayer pay tax arising from the decision.

10E. The right to a reduction in the amount of the tax by the amount of the input tax in respect of the acquired by the small taxable person of goods and services, during the period of application of the cash by him, there is no earlier than in settlement for the period in which the taxpayer made to pay for those goods and services.

10F. The right to a reduction in the amount of the tax by the amount of the input tax for the taxpayer referred to in art. 16, in the settlement for the period in which was established the tax obligation in respect of an assessment by the intra-Community supply of goods.

10 g. In the absence of a within the period referred to in paragraph 1. 10B paragraph 2 (a). and, the invoice documenting the delivery of goods, which is in a taxable intra-Community acquisition of goods, the taxable person is obliged to a corresponding reduction of the amount of the input tax in settlement for the period in which this term has expired.

10 h. Receipt by the taxpayer invoice documenting the delivery of goods, which is in a taxable intra-Community acquisition of goods, later than referred to in paragraph 1. 10B paragraph 2 (a). (a), authorizes the taxable person to the appropriate zoom input tax in the Bill for the tax period in which the taxpayer has this invoice.

11. If the taxpayer has made a reduction in the amount of the tax due on the dates referred to in paragraph 1. 10, 10 d and 10e, can reduce the amount of tax in the tax return for one of the next two periods.

12. (repealed) 12a. (repealed) 13. If the taxpayer has made a reduction in the amount of the tax by the amount of the input tax within the time limits referred to in paragraph 1. 10, 10 d, 10e, 11, it can reduce the amount of tax owed by an adjustment of tax declaration for the period in which was established the right to reduce the amount of tax due, but not later than within 5 years from the beginning of the year, which was the right to reduce the amount of tax payable, subject to paragraph 2. 13A. 13a. If the taxpayer in respect of the intra-Community acquisition of goods, the delivery of goods and provision of services, for which in accordance with article 5. 17 the taxpayer is the purchaser of the goods or services, made a reduction in the amount of the tax by the amount of the input tax within the time limits referred to in paragraph 1. 10 and 11, it can reduce the amount of tax owed by an adjustment of tax declaration for the period in which was established the right to reduce the amount of tax due, but not later than within 5 years from the end of the year, which was the right to reduce the amount of tax payable.

14. In the case of taxable persons obowiązanych to make adjustments of amounts of input tax referred to in article 1. 91 paragraph 1. 1 and 2, part of the amount of input tax that reduces the amount of tax due is calculated based on the proportion of the right for the tax year in which was established the right to reduce the amount of tax payable regardless of a reduction in the amount of the tax.

15. The powers referred to in paragraph 1. (13), shall apply mutatis mutandis to article. 81B of the tax code.

16. (repealed)


17. (repealed) 18. (repealed) 19. If, during the tax period the taxpayer does not perform taxable transactions within the territory of the country and do not perform actions outside the territory of the country the amount of input tax may move to settle for the next billing period.

19A. where the purchaser of the goods or services received the memo referred to in art. 29A paragraph. 13 and 14, it is obliged to reduce the amount of input tax in settlement for the period in which this memo has. If the taxpayer has not reduced the amount of tax payable on the amount of input tax that is specified in the invoice, which the correction applies to, and the right to such reduction entitled, reduction in the amount of the input tax shall be taken into account in the settlement for the period in which the taxpayer shall make that reduction.

19b. In the case referred to in article 1. 29A paragraph. 15 paragraph 4, the purchaser of a good or service is obliged to reduce the amount of input tax in settlement for the period in which it learned about the conditions under which the transaction was made.

20. (repealed) 21. (repealed) 22. The proper Minister of public financies may, by regulation, specify some taxpayers a way to specify the aspect ratio considered for specifics by those taxpayers and activities carried out by them to purchase and indicate the data on the basis of which the tax amount is calculated using the how to determine the proportion, having regard to the specificity of the pursuit of the business of certain taxpayers and economic considerations.

Article. 86. [expenses related to car vehicles] 1. In the case of expenditure related to the auto vehicles the amount of input tax referred to in article 1. 86 paragraph 1. 2, is 50% of the amount of tax: 1) resulting from the invoices received by the taxpayer;

2) payable in respect of: (a)) of the provision of services, for which in accordance with article 5. 17 paragraph 1. 1 paragraph 4 a taxable person is the recipient, (b)) the supply of goods, for which in accordance with article 5. 17 paragraph 1. 1 section 5 the taxpayer is the purchaser, c) the intra-Community acquisition of goods;

3) payable, in the case referred to in the article. 33A;

4) resulting from a customs document, the Declaration of import in the case referred to in article 1. 33B, and from the decision referred to in article 1. 33 para. 2 and 3 and article. 34.2. Car vehicles expenditure referred to in paragraph 1. 1, include expenditure relating to: 1) the acquisition, import or manufacture of those vehicles, and the acquisition or import their components;

2) use these vehicles on the basis of lease agreement, lease, lease or other contracts of a similar nature, related to this agreement, other than those mentioned in paragraph 3;

3) acquire or import of motor fuels, diesel and gas used to drive these vehicles, service, repair or maintenance of these vehicles and other goods and services related to the operation or use of these vehicles.

3. the provision of paragraph 1. 1 does not apply: 1) where vehicles are: a) used exclusively for the business of the taxpayer, or (b)) structurally designed to carry at least 10 people including the driver, unless the documents issued on the basis of the provisions of the road traffic shows such articles;

2) to goods vehicle-mounted and to associated with those goods, services of installation, repair and maintenance, if the intended use of those goods indicates objectively the possibility of their use only for the business of the taxpayer.

4. Motor vehicles are deemed to be used exclusively for the business of the taxable person, if: 1) how we use these vehicles by the taxpayer, particularly specified in the set by the rules of their use, in addition to the confirmed activities carried out by the taxable person for these vehicles records vehicle mileage, preclude their use for purposes unrelated to the business or 2) the design of these vehicles precludes their use for purposes unrelated to the business or causes that their use for purposes unrelated to the business is irrelevant.

5. The condition keep records of vehicle mileage does not apply in the case of motor vehicles: 1) which are intended solely to: (a)), b) resale sale, in the case of vehicles manufactured by the taxpayer, (c)) cast in charge to use based on the lease agreement, lease, leases or other contracts of a similar nature-if resale, sale or putting in the paid use of these vehicles is the subject of activities of the taxpayer;

2) in respect of which: a) the amount of the tax expenditure associated with the taxpayer calculates in accordance with paragraph 1. or (b)) a taxable person shall not be entitled to a reduction in the amount of the tax by the amount of the input tax from expenses associated with them.

6. Records of vehicle mileage is carried out from the date of use of the motor vehicle only to the economic activities of the taxable person to the date of termination of use this vehicle only to this activity.

7. the logbook should contain: 1) the registration number of the motor vehicle;

2) start and end day keep records;

3) state motor vehicle odometer at the inception of the keep records at the end of each accounting period and on the day of termination of keep records;

4) entry person directs the vehicle car for each use of this vehicle, including: a) a serial number entry, (b)) date and purpose of the departure, c) a description of the route (where-where), d) the number of miles driven, e) name and surname of the person in charge of the vehicle is confirmed by the taxpayer at the end of each accounting period in respect of the authenticity of the entry of the person in charge of the vehicle, if it is not a taxable person;

5) number of kilometres at the end of each accounting period and on the day of completion of keeping records.

8. where a vehicle is provided to a person who is not an employee of the taxpayer, the entry referred to in paragraph 1. 7 paragraph 4:1) is made by a person who provides a vehicle;

2) includes: a) a serial number entry, (b)) date and purpose of share vehicle, c) the status of the counter on the day of the share of the vehicle, d) the number of miles driven, e) the status of the counter on the day of the return of the vehicle, f) name and surname of the person to whom the vehicle was released.

9. The vehicles referred to in paragraph 1. 4, paragraph 2, include: 1) motor vehicles other than passenger cars, with one row of seats, which is separated from the parts intended for the carriage of cargo or permanent wall divider: a) are classified on the basis of the provisions of the road traffic to the subgenus: multitasking, van or b) with the open part of the intended for the carriage of goods;

2) motor vehicles other than passenger cars, which have a cab with one row of seats and bodywork designed to carry loads as a structurally separate elements of the vehicle;

3) special vehicles that meet the conditions contained in separate regulations, set out for the following destinations: a) electrical generators/welding, b) to work, c) the excavator, backhoe, Dozer, d) charger, e) maintenance and repair work to lift Assembly, f) crane truck-if the documents issued in accordance with the provisions of the road traffic is clear, that the vehicle is a vehicle.

10. Meet the requirements for motor vehicles referred to in paragraph 1. 9:1), points 1 and 2 is concluded on the basis of additional technical studies carried out by the regional vehicle inspection station, certified certificate issued by this station, and of the registration of the vehicle containing the relevant details about the fulfilment of these requirements;

2) paragraph 3 is concluded on the basis of documents issued in accordance with the provisions of the road traffic.

11. in the case of a vehicle, for which a certificate referred to in paragraph 1. 10 paragraph 1, changes have been made, as a result of which the vehicle does not meet the requirements referred to in paragraph 1. 9, paragraph 1 or 2, it is considered that the vehicle is not used exclusively for business: 1) from the date of the change, 2) If you do not specify the day of the change: (a)) from the accounting period in which the taxpayer first lost the input tax from expenses associated with this vehicle, subject to subparagraph (b). b, b) from the pay period following the pay period for which the taxable person proves that the vehicle meets the requirements referred to in paragraph 1. 9, paragraph 1 or 2, unless there is a case referred to in paragraph 1. 4, paragraph 1.

12. taxable persons using only for business vehicles, for which they are required to keep records of vehicle mileage, are required to submit a naczelnikowi tax office about these vehicles within 7 days from the date on which the first bear the expense associated with these vehicles.

13. in the event of a failure within the information referred to in paragraph 1. 12, it is considered that the motor vehicle is used exclusively for the business of the taxable person only from the date of its submission.

14. In the event of a change of use of a motor vehicle, the taxpayer is obliged to update the information referred to in paragraph 1. 12, at the latest before the date on which the change.


15. The proper Minister of public financies shall determine, by regulation, the pattern of the information referred to in paragraph 1. 12, taking into account the need to include in the data allowing for identification of the motor vehicle, in particular the brand, model, vehicle and its registration number, as well as the date of the bear first expenditure associated with the vehicle, and having regard to the need to enable the correct update complex information.

16. The proper Minister of public financies may determine by regulation, other than those referred to in paragraph 1. 9 motor vehicles referred to in paragraph 1. 4, paragraph 2, considered to be used exclusively for the business of the taxable person, the requirements for these vehicles, and evidence of compliance with the requirements, taking into account the specific nature of their design and their application, and in the case of vehicles having more than one row of seats is also a requirement that the permissible total weight was greater than 3 tons.

17. The proper Minister of public financies may determine by regulation, other than those referred to in paragraph 1. 5 cases in which does not apply the condition keep records of vehicle mileage, taking into account the specificities of the business by the taxpayer of economic activities and the need to prevent abuse arising from the use of vehicles for purposes other than business-related.

Article. 87. [Refund the difference of tax] 1. Where the amount of input tax referred to in article 1. 86 paragraph 1. 2, is in the accounting period higher than the amount of tax due, the taxpayer is entitled to a reduction of the amount of tax due for the next periods or to refund the difference to the bank account.

2. return the difference of tax, subject to paragraph 2. 6, within a period of 60 days from the date of filing by the taxpayer on the taxpayer's bank account in a Bank established in the territory of the country or on behalf of the taxpayer in a cooperative hand credit unions, of which it is a member, indicated in the request, the identification referred to in separate regulations, or to the designated bank account by a taxable person or on behalf of the cooperative credit unions, as provided by the bank or by this cash credit based on the submitted by the taxpayer, to the Director of the tax office, within a time limit to submit a tax declaration, written, irrevocable authority tax authority, confirmed by the bank, or cooperative credit unions cash crediting, to pass this return. If the legitimacy of return requires additional verification, head of the tax authority may extend this deadline to the end of the verification of the billing of the taxable person carried out within the framework of checks, tax audit or tax proceedings on the basis of the provisions of the tax code or control procedure based on the provisions of a tax audit. If carried out by the actions demonstrate the merits of the reimbursement referred to in the preceding sentence, the tax authority shall pay the amount due, plus interest in the amount corresponding to the cost prolongacyjnej used in the case of deferred payment of tax or of rescheduling.

2A. in the case of a prolongation of the deadline on the basis of paragraph 1. 2, second sentence, the tax office at the request of the taxpayer shall make the reimbursement of the difference of tax within the time limit mentioned in paragraph 1. 2, first sentence, if the taxpayer submits a proposal in the tax office security to property in an amount corresponding to the amount of the proposed tax. If the application together with security has been made for 13 days before the expiry of the time limit referred to in paragraph 1. 2, or later, return shall be made within 14 days from the date of submission of that security.

3. (repealed) 3a. (repealed)

4. (repealed) 4a. Security property, referred to in paragraph 1. 2A, may be made in the form of: 1) a bank guarantee or insurance;

2) bank guarantees;

3) a bill of Exchange with sureties wekslowym Bank;

4) cheque certified by the national bank of the issuer of the cheque;

5) securities to bearer at a specified maturity issued by the State Treasury or Polish National Bank, banking securities and mortgage bonds at a specified maturity issued in his own name and for its own account by an entity that could be the guarantor or guarantor in accordance with the provisions of the tax code.

4B. the security property, referred to in paragraph 1. 2A, on the tax return not more than expressed in gold an amount corresponding to the equivalent of 1000 euro, may be made in the form of a bill of Exchange. The conversion of the amounts expressed in euro shall be made according to the average exchange rate of the euro issued by the Polish National Bank on the last working day of the tax period to which it relates tax refund, rounded to whole dollars.

4. for the financial security referred to in paragraph 1. 2A, the provisions of article 4. 33E-33g of the tax code shall apply mutatis mutandis.

4 d. Head of the Tax Office refuses to accept the security, if it finds that the complex protection: 1) will not cover the whole paid amount of the refund referred to in paragraph 1. 2A, or 2) will not fully cover within paid the amount of the return, in the case of security with a specified term of validity.

4E. Financial Security shall be released on the day following the date: 1) end by the tax authority verification referred to in paragraph 1. 2-in the case of the security referred to in paragraph 1. 2A;

2) in which it took 180 days from the date of submission of the tax return, in which was established the amount of the refund, in the case referred to in paragraph 1. 5a. 4f. Release of the security shall be made: 1) in the case of initiation, in accordance with the provisions of the tax code: a) tax proceedings in terms of the settlement, which applies protection – until the end of that procedure, or (b)) tax audit in terms of the settlement, which applies protection – to the expiry of 3 months from the date of completion, if, within that period, not the tax proceedings;

2) in the case of the control of the opening of proceedings in accordance with the provisions of a tax audit in terms of the settlement, which applies protection – until the end of the proceedings;

3) if it is established that the taxable person in the complex tax return showed a refund of the difference of tax or refund the tax unfair, or higher than the amount due and it has-until the resulting backlog.

5. At the substantiated request, taxpayers performing delivery of goods or services outside the territory of the country and that is not progressing taxable sales, shall be entitled to reimbursement of the amount of the input tax referred to in article 1. 86 paragraph 1. 8, paragraph 1, within the time limit referred to in paragraph 1. 2, first sentence. The provisions of paragraph 1. the second and third sentence, paragraph 1. 2A. 4A – 4f shall apply mutatis mutandis.

5a. Where the taxable person has not performed in the accounting period taxable transactions within the territory of the country and the activities listed in article 1 (2). 86 paragraph 1. 8, paragraph 1, taxable person shall be entitled, on substantiated request, together with a declaration of tax base, tax refund, subject to the deduction from tax payable in connection with business activities in the territory of the country or outside that territory within a period of 180 days from the date of filing, subject to article 22. 86 paragraph 1. 19. At the written request of a taxable person, the tax office shall make the refund referred to in the first sentence, within 60 days, if the taxpayer makes the tax office security. The provisions of paragraph 1. the second and third sentence, paragraph 1. 2A. 4A – 4f shall apply mutatis mutandis.

6. At the request of the taxpayer, filed, together with a declaration of tax, the tax office is obliged to return the difference of tax referred to in paragraph 1. 2, within 25 days of the date of filing, if the amount of the input tax, shown in the tax declaration, resulting from: 1) invoices documenting the amount of charges which have been paid in full, taking into account article. 22 of the Act of 2 July 2004, the freedom of economic activity (Journal of laws of 2015.584, as amended), 2) Customs documents, import declarations and decisions referred to in article 1. 33 para. 2 and 3 and article. 34, and have been paid by the taxpayer, 3) import of goods from an invoice in accordance with article 5. 33A, intra-Community acquisition of goods, the provision of services for which the taxable person is the recipient, or the delivery of goods, for which the taxpayer is the purchaser, if the tax return has been demonstrated, the amount of tax payable on these transactions-and the provisions of paragraph 1. the second and third sentence, paragraph 1. 2A, 4a – 4f shall apply mutatis mutandis.

7. The difference of tax niezwróconą by the tax office within the time limits referred to in paragraph 1. 2, first sentence and paragraph 1. 5A, shall be treated as an overpayment of tax subject to the interest rate under the provisions of the tax code.

8. (repealed) 9. (repealed) 10. To reimbursement of the difference of tax the taxpayer referred to in art. 16, shall apply mutatis mutandis the provisions of paragraph 1. 2, 2a, 6 and 7.

10A. The authorization referred to in paragraph 1. 2, should include at least: 1) the date of issue;

2) first and last name or the name of the taxable person, the name of the Bank or savings and loan to provide credit and their addresses;

3) tax identification numbers of the taxpayer and the Bank or savings and credit;

4) account of a bank or savings and credit, which is to be transferred to return;

5) an indication of the tax, which applies to the authorization;

6) an indication of the amount of the refund, which is to be provided as collateral for the loan;

7) the signature of the taxpayer.

11. (repealed) 12. (repealed)


13. The proper Minister of public financies may determine by regulation: 1) the detailed way taking the security referred to in paragraph 1. 2A, 2) other than those mentioned in paragraph 1. 4A the security forms and how they are taking-taking into account the need to secure the return of the amount of tax.

Article. 88. [exclusion of application of the tax reduction] 1. Reduction in the amount of or reimbursement of the difference of tax does not apply to purchased by a taxpayer: 1) (repealed) 2) (repealed) 3) (repealed) 4) services of accommodation and dining options, with the exception of: (a)) (repealed) (b)) the acquisition of ready meals for passengers by providing passenger services;

5) (repealed) 1a. Reduction in the amount of or reimbursement of the difference of tax does not apply to the expenditure referred to in article 1. 29A paragraph. 7 paragraph 3.

2. (repealed) 3. (repealed) 3a. Do not constitute grounds for a reduction in the tax, and return the difference of tax or refund of input VAT invoices and customs documentation where: 1) sale was documented invoices or credit notes: a) issued by a non-existent entity, b) (repealed) 2) transaction documented invoice is not subject to tax or is exempt from tax;

3) (repealed) 4) issued invoices, credit memos, or customs documents: a) State actions that have not been made-for these activities, (b)) shall indicate the amount of incompatible with reality – parts for those items for which a given amount were inconsistent with reality, c) confirm the activities to which they apply the provisions of article 4. 58 and 83 of the civil code-in the section on these activities;

5) invoices, credit memos issued by the purchaser in accordance with special provisions have not been accepted by the seller;

6) (repealed) 7) invoice was issued, in which it is established the amount of tax in respect of taxable supplies for which the amount of tax not included in the invoice-in part for these steps.

3B. the provision of paragraph 1. 3A shall apply mutatis mutandis to the duplicate invoices.

4. A reduction in the amount of or reimbursement of the difference of tax does not apply to taxpayers who are not registered as VAT factors, in accordance with article 5. 96, with the exception of the cases referred to in article 1. 86 paragraph 1. 2 paragraph 7.

5. (repealed) 6. Does not constitute grounds for a reduction in the amount of or reimbursement of the difference of tax amount of the input tax referred to in article 1. 86 paragraph 1. 2 point 4 (b). (c) in the case of taxation of intra-Community acquisition of goods referred to in article 1. 25 paragraph 2. 2, into the territory of the country due to the number referred to in article 2. 97 paragraph 1. 10, in a situation where the goods at the time when dispatch or transport can be found in the territory of a Member State other than the territory of the country.

Article. 88a. (repealed) Article. 89. [tax] 1. With regard to: 1) diplomatic representations, consular posts and members of the staff of these agencies and offices, as well as other people destroyed them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have permanent residence in the territory of the country, 2) of 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 partnership for peace, a multinational Units and Commands and their civilian staff 3) entities which do not have established business, a fixed place of business from which business transactions were effected, permanent place of residence or habitual residence in the territory of the country, non-sales within the territory of the country, 4) taxpayers and foreign entities, identified for the special scheme VAT application referred to in section XII in sections 6a and 7, not in the territory of the country of establishment of economic activities and a permanent establishment, may be applied to tax returns under the conditions laid down in paragraph 1. 1A-1 g and in the regulation issued on the basis of paragraph 1. 2, 3 and 5.

1a. the entities referred to in paragraph 1. 1, paragraph 3, can apply for a tax refund in respect of the territory of the country by the acquired goods and services or in relation to goods which have been the subject of import on the territory of the country, if these goods and services by the entities used to perform the actions giving right to a reduction in the amount of the tax by the amount of the input tax within the territory of the Member State in which they calculate value added tax or similar tax other than the territory of the country.

1B. in the case where goods or services, from which the taxpayer value added tax or any other tax of a similar nature applies for a tax return, were used only in part to act as giving the right to a reduction in the amount of the tax by the amount of the input tax within the territory of the Member State in which it accounted for value added tax or similar tax, other than the territory of the country-taxable person shall be entitled to a tax refund in proportion in which goods or services are associated with the performance of the actions giving right to a reduction in the amount of the tax by the amount of the input tax. A taxpayer seeking a tax refund is obliged by the folding of the application in determining the amount requested tax return include the proportion calculated in accordance with the first sentence.

1 c. Entities referred to in paragraph 1. 1, paragraph 3, shall not be entitled to a tax refund in relation to the amounts of the tax: 1) invoiced in accordance with the provisions of the Act and the regulations issued on the basis thereof;

2) relating to the activities referred to in article 1. 2, point 8 (b). (b) and article. 13;

3) in respect of which, in accordance with the provisions of the Act and the regulations issued on its basis, is not entitled to the taxable persons referred to in article 1. 15, the right to a reduction in the amount of or reimbursement of the difference of tax.

1 d. operators referred to in paragraph 1. 1, point 3, shall apply for a tax refund: 1) using electronic means of communication, where they have established his business in the territory of a Member State other than the territory of the country;

2) in writing, in accordance with the model set out in the regulation issued on the basis of paragraph 1. 5, where they do not have the headquarters of the economic activity on the territory of a Member State other than the territory of the country.

1E. where the ratio referred to in paragraph 1. 1B, is changed after submission of the application for refund of tax-taxpayer: 1) takes into account the change in this ratio and corresponding adjustment to tax amounts to a refund resulting from the change in this ratio in the application for tax refund folding in the fiscal year following the fiscal year for which or which part of the complex was the request;

2) consists of the correction of the application for a tax refund if in the fiscal year following the fiscal year for which or which part of this proposal has been made, the taxpayer does not occur for reimbursement.

1F. The amount of the tax niezwróconej by the tax office, referred to in paragraph 1. 1, paragraph 3, within the time limits laid down in the regulation issued on the basis of paragraph 1. 5 is subject to interest.

1 g. tax refund Amounts unduly received by the entities referred to in paragraph 1. 1, paragraph 3, shall be repaid to the tax office, together with the interest due in the amount specified for tax arrears. In the case of niezwrócenia tax refund amounts unduly received together with interest due, the parties referred to in paragraph 1. 1, paragraph 3, is not entitled to any further refunds to the height of the niezwróconej of the amount, together with interest.

1. The taxable person referred to in art. 15, applying for the refund of value added tax in respect of the acquired by the goods and services or in respect of imported goods used by him to perform the actions giving right to a reduction in the amount of the tax by the amount of the input tax within the territory of the country, consists of the application by means of electronic communication to make such reimbursement through the applicable to the taxable person of head of the tax office to the competent Member State.

1. the request for reimbursement, as referred to in paragraph 1. 1 h, is not passed to the Member State concerned where, in the period to which the application relates, the taxpayer: 1) was not a taxable person referred to in art. 15;

2) has only the supply of goods or services exempt from tax other than transactions, to which article 2(3) applies. 86 paragraph 1. 9;

3) a taxable person, on which the sale was exempt from tax under art. 113.1j. Head of the tax authority shall make an order, on that complaint, example to the competent Member of the application for reimbursement, as referred to in paragraph 1. 1. The taxpayer is notified of the release of provisions via electronic means of communication.

1 k. where goods or services, from which the taxpayer referred to in art. 15, is seeking a refund of value added tax, were used only partially to exercise within the territory of the country actions giving right to a reduction in the amount of the tax by the amount of the input tax, the taxable person applying for the refund of tax is required in determining the amount requested tax return include, respectively: 1) ratio, or the percentage calculated in accordance with art. 86 paragraph 1. 2 g and 7b, article. 90, art. 90a, art. 90 c and art. 91 or 2) the principles set out in article 1. 86A. 1 l. where the ratio referred to in paragraph 1. 1 k, will change after submission of an application for refund of value added tax – taxable person:


1) takes into account the change in this ratio and corresponding adjustment to tax amounts to a refund resulting from the change in this ratio in the application for refund of value added tax presented in the tax year following the tax year, for which or which part of the complex was the request;

2) consists of the correction of the application for refund of value added tax, if the fiscal year following the fiscal year for which or which part of this proposal has been made, the taxpayer does not occur for refund of value added tax.

1. paragraphs. 1A-1 g shall apply mutatis mutandis to the taxpayers and foreign entities, referred to in paragraph 1. 1 paragraph 4, except that they can also apply for a tax refund in respect of acquired by them in the territory of the country of the goods and services or in relation to goods which have been the subject of import on the territory of the country, if these goods and services they used to provide telecommunications services in the territory of the country, broadcasting or electronic services to non-taxable persons referred to in article 1. 28A. 2. The proper Minister of public financies, in consultation with the competent Minister for Foreign Affairs, shall determine, by regulation, and the tax return diplomatic delegations, consular posts and members of the staff of these agencies and offices, as well as others zrównanym with them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have permanent residence in the territory of the Republic of Poland If such reimbursement is due to international agreements or the principle of reciprocity.

3. The proper Minister of public financies, in consultation with the Minister of national defence, shall determine, by regulation, and the tax return to 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 partnership for peace, a multinational coastal tourism resorts – and Commands and their personnel civil.

4. The proper Minister of public financies when issuing the regulations referred to in paragraph 1. 2 and 3, shall take into account: 1) international agreements;

2) the need to properly document the returned tax amount;

3) need to provide information about the goods and services, from whom the acquisition tax is returned;

4) the provisions of the European Union.

5. The proper Minister of public financies shall determine by regulation: 1) conditions, deadlines and a refund of the tax to taxable persons and entities referred to in paragraph 1. 1 paragraphs 3 and 4, and the manner of calculation and payment of interest on the tax amounts not reimbursed within the period 2) model application for reimbursement submitted by the operators referred to in paragraph 1. 1 d, paragraph 2, 3) information, which should include a request for reimbursement submitted by means of electronic communication, 4) way of describing some of the information contained in the request for tax return, 5) the manner and cases confirm the submission of tax return, 6) the cases in which a taxable person applying for the refund should submit additional documents and types of these documents, 7) the cases in which taxpayers and entities referred to in paragraph 1. 1 paragraphs 3 and 4, accounting for the refund of sales tax, 8) mode for the refund in cases referred to in paragraph 1. 1E – having regard to the need for proper documentation of purchases, which are entitled to tax refunds, the need to provide the correct information about the height of the returned tax amount and the necessary information about the applicant entity tax refund as an entity authorized to receive this refund, the need to ensure proper charging interest for late payment, the need for the use of electronic means of communication and the provisions of the European Union.

6. with regard to the humanitarian, charitable or educational, which is considered one of the activities of public interest within the meaning of the provisions of the Act of 24 April 2003 on the activities of public benefit and about volunteering, and to certain groups of goods can be used tax returns under the conditions laid down in the regulation issued on the basis of paragraph 1. 7.7. The proper Minister of public financies may determine, by regulation, the conditions for the refund humanitarian organisations, charities or educational facility for the export of the goods and the conditions which must be fulfilled by these organizations, in order to receive a refund, taking into account: 1) the economic situation of the Member States;

2) process implementation of the State budget;

3) the need for a correct determination of the amounts returned;

4) need to provide information about the export of the goods;

5) the provisions of the European Union.

8. The proper Minister of public financies shall determine, by regulation, the information, which should include the application referred to in paragraph 1. 1 h, way of describing some of the information, as well as the conditions and the deadline for submission of applications, taking into account: 1) need to provide information on the right of the taxpayer to reduce the amount of tax payable by the amount of the input tax for the purchase of goods and services on the territory of the country;

2) the need to ensure the necessary to apply for a refund of value added tax information on the taxable person as an entity entitled to receipt of the refund;

3) the need to provide the correct information on the requested amounts tax refund;

4) need to provide information about the goods and services related to the wnioskowanymi amounts tax refund;

5) the provisions of the European Union.



Chapter 1a of the tax in respect of bad debts Article. 89A [correction of tax payable in respect of the supply of goods] 1. The taxpayer may adjust the tax base and the tax payable in respect of delivery of goods or provision of services in the territory of the country in the event of a claim, which has been declared irrecoverable uprawdopodobniona. The adjustment also applies to the tax base and tax amount per part of the receivable, which uprawdopodobniona has been declared irrecoverable.

1a. the declared irrecoverable debts believed to be uprawdopodobnioną, if the claim has not been paid or transferred in any form within 150 days from the date of expiry of the payment specified in the contract or on the invoice.

2. the provision of paragraph 1. 1 shall apply where the following conditions are met: 1) the supply of goods or the provision of services is made to the taxpayer referred to in art. 15 paragraph 1. 1, registered as a VAT open, not in the course of reorganisation proceedings within the meaning of the Act of 15 may 2015-restructuring Law (OJ No. 978, 1259, 1513, 1830 and 1844 and from 2016.615), insolvency proceedings or in the course of the liquidation;

2) (repealed) 3) on the day preceding the day of the submission of the tax return, in which the adjustments referred to in paragraph 1. 1: a) the creditor and the debtor are taxable persons registered as a VAT workflow, b) the debtor is not in the course of reorganisation proceedings within the meaning of the Act of 15 may 2015 – the right restructuring, insolvency proceedings or in the course of the liquidation;

4) (repealed) (5)) from the date of issue of the invoice documenting the debt does not have passed 2 years, counting from the end of the year in which it was issued.

6) (repealed) 3. The adjustment referred to in paragraph 1. 1, can occur in the settlement for the period in which declared irrecoverable debts shall be deemed to be uprawdopodobnioną, provided that the date of deposit by the creditor tax for that period a claim has not been paid or transferred in any form.

4. If, after submission of the tax return in which adjustments were referred to in paragraph 1. 1, the charge was dealt with or disposed of in any form, the creditor is obliged to increase the tax base and the amount of tax due in the settlement for the period during which the claim has been settled or disposed of. In the case of partial payment, the tax base and the amount of tax payable is increased in relation to that part.

5. The creditor is obliged to, together with a declaration, in which the adjustments referred to in paragraph 1. 1, notify the appropriate correction for the head of the tax office, together with the sums and the data of the debtor.

6. (repealed) 7. (repealed)

8. The proper Minister of public financies shall determine, by regulation, the pattern of the notice referred to in paragraph 1. 5, taking into account the need to ensure the necessary data to allow the verification of the fulfilment of the obligation referred to in article 1. 89b paragraph. 1, by the debtor.

Article. 89b [Duty deductions of input tax] 1. In the case of non-payment of receivables arising from invoices documenting a supply of goods or services in the territory of the country within a period of 150 days from the date of expiry of the payment specified in the contract or on the invoice, the debtor is obliged to correct the amount of tax deducted resulting from this invoice in the settlement for the period during which the elapsed 150 day from the date of expiry of the time limit for payment specified in the agreement or on the invoice.

1a. The provisions of paragraph 1. 1 shall not apply, if the debtor has regulated the payment no later than on the last day of the tax period in which the elapsed 150 day from the date of expiry of the time limit for payment of the debts.

1B. The provisions of paragraph 1. 1 shall not apply where the debtor on the last day of the month, in which 150 day from the date of expiry of the payment deadline, is in the process of reorganisation proceedings within the meaning of the Act of 15 may 2015 – the right restructuring, insolvency proceedings or in the course of the liquidation.


2. In the case of partial payment within a period of 150 days from the date of expiry of the payment specified in the contract or on the invoice, the correction applies to input tax attributable to the unregulated part of the receivables. The provision of paragraph 1. 1a shall apply mutatis mutandis.

3. (repealed) 4. In the case of payment after the correction referred to in paragraph 1. 1, a taxable person has the right to increase the amount of input tax in settlement for the period in which the amount is regulated, the amount of tax referred to in paragraph 1. 1. In the case of partial payment input tax may be increased in relation to that part.

5. (repealed) 6. If it is determined that the taxpayer has violated the obligation referred to in paragraph 1. 1, the head of the tax office or tax inspection authority shall determine the additional tax of 30% of the amount of tax resulting from outstanding invoices, which has not been adjusted in accordance with paragraph 1. 1. In relation to natural persons for the same act as responsible tax offense or a felony tax, the additional tax liability is not.



Chapter 2 Countdown partial tax and the adjustment of input tax Article. 90. [Partial tax deduction] 1. In relation to the goods and services that are used by the taxpayer to perform actions, which shall be entitled to a reduction in the amount of the tax due, and tasks, in connection with which such a right is not entitled to, the taxpayer is obliged to separately determine the amounts of input tax related activities in respect of which the taxable person is entitled to a reduction in the amount of the tax due.

2. If it is not possible to extract all or part of the amounts referred to in paragraph 1. 1, the taxpayer may reduce the amount of tax due for such part of the amount of input tax that can be proportionally attributable to activities in respect of which the taxable person is entitled to a reduction in the amount of the tax due, subject to paragraph 2. 10.3. The proportion, referred to in paragraph 1. 2, shall be fixed as part of the annual turnover of the steps, which are entitled to a reduction in the amount of tax due, the total turnover achieved in respect of actions for which the taxable person is entitled to a reduction in the amount of the tax due, and tasks, in connection with which the taxpayer is not entitled to such a right.

4. The ratio referred to in paragraph 1. 3, is determined as a percentage of the annual on the basis of the turnover achieved in the year preceding the tax year for which is determined the proportion. The proportion of this is rounded up to the nearest integer.

5. The market referred to in paragraph 1. 3, do not count towards turnover from supplies of goods and services on the basis of the provisions of the income tax Act are counted by the taxpayer to fixed assets and intangible assets subject to amortization, and land and perpetual rights of land, if they are included in the fixed assets of the taxable person-used by a taxable person for the purposes of his business.

6. On the market, referred to in paragraph 1. 3, does not count toward the market in respect of transactions relating to: 1) secondary transactions in real estate and financial transactions;

2) the services listed in article. 43 paragraph 1. 1 paragraph 7, 12 and 38 – 41, in so far as those transactions are ancillary.

7. (repealed) 8. Taxpayers, who in the previous tax year does not have reached the market, as referred to in paragraph 1. 3, or whose turnover in the previous tax year was less than $ 30,000, to calculate the amount of tax to be deducted from the amount of tax due adopt the proportion calculated estimated, according to estimates agreed with the head of the tax office, in the form of a protocol.

9. the provision of paragraph 1. 8 also apply when the taxpayer considers that, in respect of the amount on the market, referred to in that provision, would be unrepresentative of its.

9A. In determining the aspect ratio in accordance with paragraph 1. 2-6 to not be included in the amount of tax.

10. where the ratio determined in accordance with paragraph 4. 2-8:1) exceeded 98% and the amount of the input tax non-deductible, resulting from the application of this ratio, over one year, was less than $ 500 – the taxpayer has the right to be considered, that this proportion is 100%;

2) does not exceed 2% and the taxpayer has the right to be considered, that this proportion is 0%.

11. The proper Minister of public financies may determine, by regulation, the method of calculating the proportion of other than referred to in paragraph 1. 3 and their conditions of use, having regard to the economic conditions and the provisions of the European Union.

12. The proper Minister of public financies may determine, by regulation, the cases in which the taxpayer is entitled to consider that the ratio determined in accordance with paragraph 4. 2-8, which has exceeded 98%, and the amount of the input tax non-deductible, resulting from the application of this ratio, per year, is equal to or greater than 500 zł, is 100%, and their conditions of use, having regard to the economic conditions and the specifics of what you were doing.

Article. 90a. [tax correction in case of any changes in the degree of use of the property for business purposes] 1. In the case referred to in article 1. 86 paragraph 1. 7B when over 120 months from the month in which the property as part of the business of the taxpayer has put into use, there is a change in the degree of use of the property for business purposes, adjustment of input tax deducted by the acquisition or manufacture. The adjustments referred to in the first sentence, shall be made in the Declaration for the tax period in which this change, in an amount proportional to the remaining period of adjustment. If the taxable person uses this property in economic activities also to transactions that are exempt from tax without deductions, the correction should take into account the proportion referred to in article 1. 90 paragraph 1. 3-10, followed by the deductible.

2. In the case referred to in paragraph 1. 1, a provision art. 8 paragraph 1. 2 does not apply.

Article. 90b. [change the use of a motor vehicle] 1. If within 60 months from the month in which the import, was purchased, respectively, or to the use of vehicle: 1) referred to in article 2. 86A paragraph. 3 (1) (a). and, there is a change in its use to use for business purposes and for purposes other than business, the taxpayer is obliged to make adjustments to the amount of the input tax deducted on the acquisition, importation or production of that vehicle;

2) in respect of which the amount of the input tax was the amount referred to in article 1. 86A paragraph. 1, there is a change in its use to use solely for business, the taxable person shall be entitled to make adjustments to the amount of the input tax deducted on the acquisition, importation or manufacture of the vehicle.

2. in the case when the adjustment period referred to in paragraph 1. 1, there will be a sale of a motor vehicle, it is considered that the use of this vehicle has been changed to use exclusively for the business until the end of the adjustment period.

3. the provision of paragraph 1. 1 paragraph 2 shall apply mutatis mutandis also in the case referred to in article 1. 86A paragraph. 13.4. For the purposes of the adjustment referred to in paragraph 1. 1, it is considered that motor vehicle properly is no longer used exclusively for business, or is used exclusively for such activities from the month in which there has been a change in its use. This adjustment shall be made in the Declaration for the tax period in which the change occurred, in an amount proportional to the remaining period of adjustment.

5. If the taxpayer uses the motor vehicle in the business also to transactions that are exempt from tax without deductions, the amount of the adjustment referred to in paragraph 1. 1, should take into account the proportion referred to in article 1. 90, followed by deduction.

6. in the case of motor vehicles with an initial value not exceeding 15 000 corrections referred to in paragraph 1. 1 shall be made if the change of use occurs in the period of 12 months from the month in which the import, was purchased, respectively, or to the use of the motor vehicle. The provisions of paragraph 1. 2 to 5 shall apply mutatis mutandis.

Article. 90 c. [Obligation to correct the tax deducted] 1. In the case of acquired goods and services in respect of which the amount of input tax shall be calculated in accordance with art. 86 paragraph 1. 2A, after the end of the tax year in which the taxable person entitled to a reduction in the amount of the tax by the amount of the input tax referred to in article 2. 86 paragraph 1. 1, the taxpayer is obliged to make an adjustment of the tax deducted at the time of their acquisition, having regard to the data for a completed fiscal year. The provisions of article 4. 91 paragraph 1. 2 to 9 shall apply mutatis mutandis.

2. where the tax adjustment shall be deducted the taxpayer for which way to specify the aspect ratio indicates the rules pursuant to article 114. 86 paragraph 1. 22, it can include data for the tax year before the previous tax year, if such data was adopted in order to calculate the amount of tax in the case referred to in article 1. 86 paragraph 1. 2A. 3. By making the adjustments referred to in paragraph 1. 1, the taxpayer can adopt another way of determining the proportions, than has been accepted for a given tax year, if it would be more representative of the ending year.


Article. 91. [correction of the amount of the input tax] 1. After the end of the year in which the taxable person entitled to a reduction in the amount of the tax by the amount of the input tax referred to in article 2. 86 paragraph 1. 1, he is obliged to make an adjustment of the amount of tax deducted in accordance with article 5. 90 paragraph 1. 2-10, taking into account the ratio calculated as specified in article 4. 90 paragraph 1. 2-6 or 10 or legislation issued on the basis of art. 90 paragraph 1. 11 and 12, for a completed fiscal year.

2. In the case of goods and services, which, on the basis of the provisions of the income tax Act are counted by the taxpayer to fixed assets and intangible assets subject to amortization, as well as land and perpetual rights of land, if they have been classified as fixed assets or intangible assets of the buyer, with the exception of those whose initial value does not exceed 15 000 zł, the adjustment referred to in paragraph 1. 1, the taxpayer shall be made within 5 years and, in the case of real estate and perpetual rights of land within 10 years from the year in which they are put into use. The annual adjustment in the case referred to in the first sentence, applies to one-fifth, and in the case of real estate and perpetual rights of land-one tenth of the amount of the input tax at their acquisition or production. In the case of tangible assets and intangible assets, which the initial value does not exceed 15 000 zł, the provision of paragraph 1. 1 shall apply mutatis mutandis, except that adjustments shall be made after the end of the year in which they are put into use.

2A. The obligation to make adjustments within 10 years, referred to in paragraph 1. 2, does not apply to annual fees charged for putting land in use of perpetual; in the case of the provision of paragraph 1. 1 shall apply mutatis mutandis.

3. The adjustments referred to in paragraph 1. 1 and 2, shall be made in the form of a folded for the first billing period of the year following the tax year for which the adjustment is made, and in the event of termination of business in the tax return for the last billing period.

4. in the case when the adjustment period referred to in paragraph 1. 2, there will be a sale of goods or services referred to in paragraph 1. 2, or the goods will be taxed in accordance with article 5. 14, it is believed that these goods or services are still used for the purposes of taxable transactions the taxpayer until the end of the adjustment period.

5. In the case referred to in paragraph 1. 4, the correction should be performed once for the entire remainder of the adjustment period. The correction shall be made in the tax return for the tax period in which the sale and, in the case of taxation of the goods in accordance with art. 14 – in the tax return for the tax period in which compared to those goods was the tax obligation.

6. where the goods or services referred to in paragraph 1. 4, will be: 1) taxed – in order to make the adjustment it is assumed that further use of that product or service is related to activities which are taxed;

2) exempt from tax or not be taxable-in order to make the adjustment it is assumed that further use of that product or service is solely the activities exempted from tax or not subject to taxation.

7. the provisions of paragraphs 1 and 2. 1-6 shall apply mutatis mutandis in the case where the taxpayer is entitled to an amount of tax by the full amount of the input tax on used by each product or service and has made such a reduction, or do not have such a right, and then changed the right to reduce the amount of tax payable by the amount of the input tax on the goods or services.

7A. In the case of goods and services, which, on the basis of the provisions of the income tax Act are counted by the taxpayer to fixed assets and intangible assets subject to amortization, as well as land and perpetual rights of land, if they have been classified as fixed assets or intangible assets of the buyer, with the exception of those whose initial value does not exceed 15 000 zł, the adjustment referred to in paragraph 1. 7, shall be made on the principles referred to in paragraph 1. the first and second sentence and paragraph. 3. the Correction shall be made by each subsequent change of the right to deduction, if this change is made in a period of adjustment.

7B. In the case of goods and services other than those referred to in paragraph 1. 7A, used by the taxpayer to a business, the adjustment referred to in paragraph 1. 7, shall be made on the principles referred to in paragraph 1. 1, paragraphs 1 and 2. 2, third sentence and paragraph. 3, subject to the provisions of paragraph 2. 7 c. 7 c. If you change the law to reduce the tax arises from the destination of the goods or services referred to in paragraph 1. 7B, only for actions in respect of which shall not be entitled to a reduction in the tax, or solely to activities in respect of which such right is a correction referred to in paragraph 1. 7, shall be made in the form of a folded for the tax period in which the change occurred. This adjustment shall not be made if, from the end of the billing period in which you have issued the goods or services to use, 12 months have passed.

7. in the event of a change of law to a reduction of the tax on the tax accrued from goods and services, other than those referred to in paragraph 1. 7A and 7b, in particular trade goods or raw materials and consumables, acquired with the intention of using them to activities in respect of which shall have full right to reduce tax payable or to activities in relation to which the right to lower the tax due is not entitled to, and unused in accordance with this intention until this change, adjustment of input tax shall be made in the form of a folded for periods in which this change has occurred.

8. The adjustments referred to in paragraph 1. 5-7 shall also apply if the goods and services acquired for the manufacture of the goods referred to in paragraph 1. 2, have been disposed of or changed their destiny before putting this item to use.

9. In the case of a transaction of disposal of the undertaking or the organized part of the enterprise adjustment referred to in paragraph 1. 1-8 is being made by the purchaser of the company or the purchaser of the organized part of the enterprise.

10. The proper Minister of public financies may determine, by regulation, for a group of taxable persons, other than those mentioned in paragraph 1. 1 – 9, the conditions make adjustments relating to the deduction of the amount of the input tax and exempt certain groups of taxpayers from making adjustments, taking into account: 1) the specifics of the implementation of certain activities;

2) economic conditions certain goods and services;

3) the need to ensure the correct amount of the deduction of input tax.

Article. 92. [Delegation] 1. The proper Minister of public financies, by regulation, may determine: 1) (repealed) 2) (repealed) 3) cases, where the amount of input tax may be returned the unit making the acquisition (import) of goods or services and the terms and conditions and the mode of making the return.

2. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 1, account shall be taken of: 1) the specifics of the implementation of certain activities and the economic conditions in certain goods;

2) the need to properly document the steps, which shall be entitled to reimbursement of the tax;

3) the need to ensure equal treatment of operators using in its activities the same goods;

4) the provisions of the European Union.

3. The proper Minister of public financies, in consultation with the competent Minister for agriculture and Minister for rural development, may determine, by regulation, a list of goods and services, or cases in which the acquisition of goods and services by taxable persons carrying out agricultural activities shall not entitle to a reduction in the amount of the tax by the amount of the tax, in whole or in part, or reimbursement of the difference of the tax, in whole or in part, , having regard to the specific nature of agricultural activity, whereas the economic conditions in certain goods.

Article. 93. (repealed) Article. 94. (repealed) Article. 95. (repealed) SECTION X Registration. Declarations and summary information. The payment of the tax Chapter 1 Registration Art. 96. [registration] 1. The entities referred to in article 1. 15, shall before implementation of the first action referred to in article 1. 5 fold the naczelnikowi tax office registration, subject to paragraph 2. 3.2. In the case of natural persons referred to in article 1. 15 paragraph 1. 4 and 5, the registration can be made only by one of the people that will be issued an invoice with the purchase of goods and services and that they will issue an invoice for the sale of agricultural products.

3. Persons referred to in the article. 15, the sale of which is exempt from tax under art. 113 paragraph 1. 1 and 9 or performing only actions exempt from tax under art. 43 paragraph 1. 1 or legislation issued on the basis of article. 82 paragraph 1. 3, may submit a registration.

3A. The provisions of paragraph 1. 1 does not apply to taxpayers, who established a tax representative, referred to in article 2. 18 d of paragraph 1. 1.4. Head of the tax office records of the taxpayer as "VAT active", and in the case of taxable persons referred to in paragraph 1. 3-as the "VAT exempt", and at the request of the taxable person confirms it.

5. where the bodies referred to in paragraph 1. 3, will begin making taxable sales, will lose their exemption from tax or give up with this exemption, is required to submit a registration, as referred to in paragraph 1. 1, and in the case of taxable persons registered as a VAT exempt-to update this filing, within the time limits:


1) before the date of the first sale of goods or services, other than exempt from tax under art. 43 paragraph 1. 1 paragraphs 2, 2a and 4-41 or legislation issued on the basis of article. 82 paragraph 1. 3, if you start making this sale;

2) prior to the date on which the taxpayer loses the right to the exemption referred to in article 2. 113 paragraph 1. 1 and 9, in the case of the loss of this right;

3) before the beginning of the month in which the taxable person resigns from the exemption referred to in article 2. 43 paragraph 1. 1 paragraph 3 and art. 113 paragraph 1. 1 and 9, in the case of cancellation of this exemption, subject to paragraph 4;

4) before the implementation of the first action referred to in article 1. 5, in the case of exemption referred to in article 2. 113 paragraph 1. 9, first performed these steps.

The provision of paragraph 1. 4 shall apply mutatis mutandis.

6. If a taxable person registered for VAT taxable operations ceased, he is obliged to report the cessation of naczelnikowi Tax Office; the notification is for the Director of the tax basis for the deletion of the taxable person from the register as a taxable person.

7. Notification of cessation of business as a result of the death of the taxpayer shall be its legal successor.

8. in the case of cessation of taxable transactions has not been notified in accordance with paragraph 1. 6 and 7, the head of the tax office plots from the Office of the taxpayer from the register as a taxable person.

9. the head of the tax office plots from the Office of the taxpayer from the register as a taxable person without notice to the taxpayer if, as a result of the taken checks it turns out that the taxpayer does not exist or even though the measures taken is not possible attempts documented contact with the taxpayer or his representative.

10. taxable persons registered as VAT workflow, in which then the sale was exempt from tax under art. 113 paragraph 1. 1 or who then reported that they will only perform actions exempt from tax under art. 43, remain in the register as VAT exempt.

11. (repealed) 12. If the data contained in the registration application are unchanged, the taxpayer is obliged to report the change to the Director of the tax office within 7 days from the date on which the change occurred. This obligation does not apply in cases where only the data subject to updates on the basis of the law of 13 October 1995 on the basis of records and identification of taxpayers and payers (OJ from 2016.476). Second sentence shall not apply in the case where the reported change changes the properties of a tax authority.

13. At the request of the head of the tax office is obliged to confirm whether the taxpayer is registered as a VAT open or released. Stakeholders may be both the taxpayer and the third party having a legal interest in the application.

14. At the request of the taxpayer's service provider for the international carriage of occasional carriage of passengers by buses registered in the territory of a Member State other than the territory of the country, who has established his business or has a fixed establishment from which provides these services in the territory of a Member State other than that within the territory of the country, and in the absence of such a headquarters or a permanent business establishment with a permanent place of residence or habitual residence in the territory of a Member State other than that within the territory of the country , head of the tax office is obliged to issue a copy of the confirmation of registration of the taxpayer as a taxable person in the number indicated in the application.

Article. 96A. [the provision of services for the international carriage] in the case of the provision of services for the international carriage of occasional carriage of passengers by buses registered in the territory of a Member State other than the territory of the country by taxable persons who have established his business or has a fixed establishment from which provide those services on the territory of a Member State other than that within the territory of the country, and in the absence of such a headquarters or a permanent business establishment with permanent residence or habitual residence in the territory of a Member State other than the territory of the country, the driver in the course of such carriage on the territory of the country is obliged to: 1) have confirmed that taxable person to register as a taxable person or a copy of the confirmation referred to in article 1. 96 paragraph 1. 14 – in the case of the obligation to the taxpayer registration referred to in article 1. 96 paragraph 1. 1, or 2) print the confirmation referred to in art. 134a paragraph. 4-in the case of submission of the application by a taxable person as referred to in article. 134a paragraph. 1. Article. 97. [notice] 1. Taxable persons referred to in article 1. 15, subject to the obligation to register as a VAT factors, are required before the first intra-Community deliveries or the first of the intra-Community acquisition notify the Director of the tax office in the registration application, referred to in article 2. 96, of its intention to start performing these steps.

2. the provision of paragraph 1. 1 shall also apply to taxable persons within the meaning of article 3. 15 other than those mentioned in paragraph 1. 1 and non-taxable legal persons within the meaning of article 3. 15, in which the value of the intra-Community acquisition of goods exceeded the amount referred to in article 1. 10 paragraph 1. 1 point 2, and those who intend to make use of the possibility referred to in article 1. 10 paragraph 1. 6.3. The provision of paragraph 1. 1 shall apply mutatis mutandis also to taxable persons referred to in article 1. 15, other than those mentioned in paragraph 1. 1 and 2:1) acquire the services to which article 12 shall apply. 28B, if the services would be on their import of services;

2) provide services to which article 12 shall apply. 100 paragraph 1. 1 paragraph 4, for taxable persons for value added tax or legal persons which are not such taxable persons identified for purposes of value added tax.

3A. The provisions of paragraph 1. 1 does not apply to taxpayers, who established a tax representative, referred to in article 2. 18 d of paragraph 1. 1.4. Head of the tax office records an entity that has made a notification in accordance with paragraph 1. 1, as EU VAT taxpayer.

5. (repealed) 6. (repealed)

7. (repealed) 8. (repealed)

9. the head of the tax office confirms the registration of an entity referred to in paragraph 1. 1 – 3, as EU VAT taxpayer.

10. the entities referred to in paragraph 1. 1-3, registered as VAT-EU, which have received confirmation in accordance with paragraph 1. 9, number under which are identified for the purposes of tax, of: 1) making the intra-Community acquisition of goods, 2) making intra-Community supplies of goods, 3) providing services to which article 12 shall apply. 100 paragraph 1. 1 paragraph 4, for taxable persons for value added tax or legal persons which are not such taxable persons identified for value added tax, 4) acquisition services to which article 12 shall apply. 28B, for which they are taxable in respect of import services – are obliged to use the tax identification number preceded by the code EN.

11. (repealed) 12. (repealed) 13. In the event of termination by an entity registered as a VAT EU actions referred to in paragraph 1. 1 and 3, the latter is obliged to report this fact in writing naczelnikowi the tax office by the registration; the application consists of within 15 days from the date of the occurrence of the circumstances.

14. the notification referred to in paragraph 1. 13, provides for the Director of the tax basis for the deletion of the entity from the register as a taxable person in the EU.

15. where an entity referred to in paragraph 1. 1-3, does not make for 6 consecutive months, or 2 consecutive quarters of tax statement, head of the tax office plots from the Office of the registry operator as EU VAT taxpayer and shall inform it thereof.

16. the deletion of the taxable person from the register as a taxable person referred to in art. 96 paragraph 1. 6, 8 and 9, is equivalent to the deletion of it from the register as a taxable person in the EU.

17. the head of the tax office or designated by the proper Minister of public financies organizational unit, at the request of the person concerned, to identify the particular entity for the purpose of intra-Community transactions in the territory of a Member State other than that within the territory of the country or inform about the absence of such confirmation. The interested may be the taxpayer referred to in art. 15, or the legal person who is not a taxable person, who has a legal interest in the confirmation.

18. the request referred to in paragraph 1. 17, consists of a letter, fax or telephone or by email.

19. (repealed) 20. The proper Minister of public financies shall designate, by regulation, the organizational unit for the purposes of making confirmation of identify the particular entity for the purpose of intra-Community transactions in the territory of a Member State other than the territory of the country and to inform about the absence of such confirmation, taking into account the need to ensure the efficiency of the procedure in these matters.

Article. 98. [Delegation] 1. The proper Minister of public financies, by way of regulation: 1) may determine the taxable persons other than those mentioned in article 2. 96 paragraph 1. 3, which do not have the obligation to submit the registration,


2) will determine the pattern of registration, confirmation model register the taxable person as a taxable person, the pattern of the confirmation of registration of the legal person and the taxpayer as the taxpayer's VAT and pattern application to no longer perform taxable transactions referred to in article 1. 96 paragraph 1. 1, 4 and 6 and art. 97 paragraph 1. 9, 3) will determine the essential elements of the proposal and endorsements referred to in article 1. 97 paragraph 1. 17, and the cases in which the designated body referred to in that provision, it seems written confirmation – taking into account the need to ensure proper identification of the taxpayer, and the requirements for the exchange of information on intra-Community supplies and nabyciach made.

2. The proper Minister of public financies, in consultation with the competent Minister for information technology, can determine, by regulation, the manner and conditions of organizational-technical submission in electronic registration and update it and to no longer perform taxable transactions referred to in article 1. 96 and 97, as well as their structure, taking into account the need to ensure the security, integrity, non-repudiation, integrity and time-stamping.

3. (repealed) Chapter 2 Declarations Art. 99. [tax] 1. Taxable persons referred to in article 1. 15, shall be submitted to the tax office tax monthly periods by 25. day of the month following each month, subject to the provisions of paragraph 2. 2-10, art. 130 ° c and art. 133.2. Small taxpayers, who have chosen the cash accounting scheme, the tax office tax returns for quarterly periods within a time limit to 25. day of the month following each quarter.

3. taxable persons referred to in paragraph 1. 1, other than those applying to the cash method, can also submit tax declarations referred to in paragraph 1. 2, after a written notification to the Director of the tax office, no later than 25. day of the second month of the quarter, which will be the first time a complex quarterly tax return. The taxpayer beginning during the tax year the execution of taxable transactions shall be made the notification referred to in the first sentence, within a time limit to 25. day of the month following the month in which the started performing these steps.

3A. The provisions of paragraphs 2 and 3. 2 and 3 does not apply to taxpayers, who in a given quarter or in the preceding him four quarters made the supply of goods referred to in annex 13 to the Act, unless the total value of these supplies without the tax amount does not exceed, in any month from these periods, the amount of $ 50,000, and if exceeded this amount does not exceed an amount equivalent to 1% of the value of their sales without the amount of tax , subject to the provisions of paragraph 2. 3 c 3b. For the supply of goods referred to in annex 13 to this Act, shall not be regarded as the supply of goods referred to in the item. 10 of that annex, if: 1) the delivery is made in petrol stations or stations of liquefied petroleum gas to standard tanks of vehicles;

2) this delivery shall be the taxable person supplying gas wired through your own transmission or distribution.

3 c. where the total value of the supplies of goods referred to in annex 13 to this Act, no amount of tax exceeded the amount referred to in paragraph 1. 3A, taxable persons referred to in paragraph 1. 2 and 3, are required to submit tax returns for monthly periods ranging from billing for the first month of the quarter: 1) which exceeded this amount, if the amount of the overrun occurred in the first or second month of quarter; where the excess amount was in the second month of the quarter, the Declaration for the first month of the quarter is made within a time limit to 25. day of the month following the second month quarter;

2) following the quarter in which exceeded this amount, if the amount of the overrun has occurred in the third month of quarter.

4. taxable persons referred to in paragraph 1. 3, may again submit tax returns for monthly periods, no earlier however than 4 quarters, which are filed quarterly statements, after a written notification to the Director of the tax office in the period to the date of submission of the tax return for the first monthly billing period, but not later than the date of expiry of the period of deposit of this Declaration.

5. taxable persons who have lost the right to the use of cash, tax returns for the periods monthly starting from the settlement for a month following the quarter in which the excess amounts of causing the loss of the right to the cash method. The provision of paragraph 1. 3, the first sentence shall apply mutatis mutandis.

6. the provision of paragraph 1. 5 shall apply mutatis mutandis to the taxpayers, who opted out of the law for the settlement of the cash method.

7. The provisions of paragraph 1. 1 does not apply to taxpayers, the sale of which is exempt from tax under art. 113, and performing only actions exempt from tax under art. 43 paragraph 1. 1 or on the basis of the rules issued pursuant to art. 82 paragraph 1. 3, unless: 1) are entitled to a refund of the difference of tax or refund of input tax in accordance with article 5. 87, or regulations issued on the basis of article. 92 paragraph 1. 1 paragraph 3;

2) are required to make adjustments to the tax deducted, referred to in article 1. 90a, art. 90 c or article. 91, or 3) are required to make the adjustments referred to in article 1. 89A paragraph. 4 or article. 89b paragraph. 1, or shall be entitled to make the adjustments referred to in article 1. 89b paragraph. 4.7a. In the case of suspension of establishment on the basis of the provisions of the freedom of economic activity the taxpayers do not have to submit the Declaration referred to in paragraph 1. 1 and 2, for periods that this suspension applies to.

7B. Exemption from the obligation to submit tax returns, referred to in paragraph 1. 7A, does not apply to: 1) (repealed) 2) taxable persons carrying out intra-Community acquisition of goods;

3) taxable persons importing services or purchasing goods, to the extent that taxable person;

4) periods in which the suspension of the exercise of economic activities not covered the full billing period;

5) periods, for which the taxpayer is obliged to settle the tax for taxable activities and for which it is obliged to make an adjustment of input tax.

8. taxable persons referred to in article 1. 15, other than registered as VAT workflow and non-taxable legal persons within the meaning of article 3. 15, in which the value of the intra-Community acquisition of goods exceeded the amount referred to in article 1. 10 paragraph 1. 1 point 2, or who have made use of the possibility referred to in article 1. 10 paragraph 1. 6, shall be submitted to the tax office tax to the extent made purchased for periods of month within 25. day of the month following each month.

8A. If the taxable person referred to in art. 15, other than a registered as a VAT open, which has established a tax representative, referred to in article 2. 18 d of paragraph 1. 1, tax consists of in its own name on behalf of a tax representative for monthly periods by 25. day of the month following each month.

9. where the taxable persons referred to in article 1. 17 paragraph 1. 1 paragraphs 4, 5 and 8 are not required to submit the tax return referred to in paragraph 1. 1-3 or 8, tax return shall be submitted within up to 25. day of the month following the month in which the tax obligation was established.

10. where the taxable persons referred to in article 1. 15, and the non-taxable persons referred to in article 5. 15, without the obligation to submit the tax return referred to in paragraph 1. 1-3 or in paragraph 2. 8, only intra-Community acquisitions of new means of transport, tax in respect of acquisition of new means of transport shall be submitted within 14 days from the date of the tax obligation in this respect.

11. taxable persons referred to in article 1. 16, at the tax office tax within the last day of the month following the month in which the tax obligation was established.

12. The tax liability, the amount of the reimbursement of the difference of tax, the amount of the input tax refund or tax difference referred to in article 1. 87 para. 1, shall be the amount resulting from the tax return, unless the head of the tax office or tax inspection authority shall determine them in another.

13. (repealed) 14. The proper Minister of public financies shall determine, by regulation, the patterns of tax referred to in paragraph 1. 1 – 3, 8, and 9, along with explanations as to how to correct their fill, and the date and place of submission, in order to allow for the settlement of the tax.

14A. The proper Minister of public financies shall determine, by regulation, the pattern of the tax referred to in paragraph 1. 8A, along with explanations as to how to correct her and date and place of its submission, in order to allow the representative tax settlement on its own behalf and on behalf of the taxpayer, which is a representative, intra-Community supplies of goods.

14B. The proper Minister of public financies shall determine, by regulation, the patterns of tax referred to in paragraph 1. 10 and 11, along with explanations as to how to correct their fill, and the date and place of submission, in order to allow for the settlement of intra-Community purchase and intra-Community supplies of new means of transport.

15. (repealed) 16. (repealed)



Chapter 3 summary information


Article. 100. [summary information] 1. Taxable persons referred to in article 1. 15, registered as taxable persons VAT, shall be submitted to the tax office with aggregated information about made: 1) intra-Community supply of goods within the meaning of article 5. 13 paragraph 1. 1 and 3, to whom article 4(2) applies. 42 paragraph 1. 1, the value added tax to taxable persons or non-taxable persons, such legal persons identified for value added tax, 2) intra-Community nabyciach the goods referred to in article 1. 9. 1 or article. 11 (1). 1 from the value added tax taxable persons identified for value added tax, 3) the supply of goods in accordance with article 5. 136 para. 1 or 2, the value added tax to taxable persons or non-taxable persons, such legal persons identified for value added tax, 4) services, to which article 2(3) applies. 28B, the value added tax to taxable persons or non-taxable persons, such legal persons identified for value added tax, provided in the territory of a Member State other than that within the territory of the country, other than exempt from value added tax, or taxed 0%, for which the obligation to pay the value added tax is the customer – hereinafter referred to as the "summary information".

2. the provision of paragraph 1. 1 paragraph 2 in respect of intra-Community purchase of goods referred to in article 1. 9. 1, also apply to non-taxable legal persons within the meaning of article 3. 15, registered as VAT in the EU.

3. Summary information consists of monthly periods, within a time limit to 15. day of the month following the month in which was established the tax obligation in respect of transactions referred to in paragraph 1. 1, subject to paragraph 2. 4, 6 and 7.

4. Summary information can be submitted for quarterly periods within the period to 15. day of the month following the quarter in which was established the tax obligation in respect of transactions referred to in paragraph 1. 1, where they apply to: 1) transactions referred to in paragraph 1. 1 paragraphs 1 and 3, if the total value of these transactions, without value added tax, does not exceed in a given quarter in any of the four previous quarters the amount of 250 000;

2) transactions referred to in paragraph 1. 1 paragraph 2, if the total value of these transactions, net of tax, does not exceed in a given quarter 50 000;

3) transactions referred to in paragraph 1. 1 paragraph 4.

5. Applicant summary information for the quarterly periods in which: 1) the total value of the transactions referred to in paragraph 1. 1 paragraphs 1 and 3, without value added tax, exceed in a given quarter amount 250 000 or 2) the total value of the transactions referred to in paragraph 1. 1 paragraph 2, without tax, exceeded in a given quarter amount 50 000 – are required to submit summary information for monthly periods, taking into account paragraph 3. 6.6. In the case referred to in paragraph 1. 5, summary information for individual months that have elapsed since the start of the quarter concerned, shall be submitted within a period of up to 15. day of the month following the month in which the amount of the respectively exceeded 250 000 or 50 000 $, except that if the excess amount in the third month of quarter, folding is one summary information for this quarter.

7. Summary information submitted using electronic means of communication consists of up to 25. day of the month following the period referred to in paragraph 1. 3-6.

8. information summary should contain the following data: 1) name or first and last name of those submitting the summary information and tax identification number provided in your booking confirmation made by the Director of the tax office in accordance with article 5. 97 paragraph 1. 9, which has applied for the transactions referred to in paragraph 1. 1;

2) proper and valid identification number for intra-Community transactions issued by the Member State competent for the taxable value added tax or legal person other than such taxable person acquiring goods or services, that contains a two-letter code used for value added tax;

3) proper and valid identification number for intra-Community transactions issued by the Member State competent for the taxable value added tax, making the delivery of the goods, that contains a two-letter code used for value added tax, in the case referred to in paragraph 1. 1 point 2;

4) the total value of intra-Community acquisition of goods, the total value of intra-Community supplies of goods, including the total value of the supplies of goods referred to in paragraph 1. 1, paragraph 3, the total value of the services referred to in paragraph 1. 1 paragraph 4, in relation to individual counterparties.

9. In the case of transactions referred to in article 1. 136, summary information should also contain an annotation that the acquisition and delivery have been made in the framework of intra-Community transactions triangular.

10. for the purposes of paragraph 1. 1 paragraph 4 liable to pay value added tax in the territory of the Member State in which, in accordance with article 5. 28B, takes the place of the provision of services, is the recipient of the service, if the taxable person referred to in article 2. 15, which is the service provider does not have in the territory of that Member State: 1) the headquarters of the business or a fixed place of business;

2) the headquarters of the business, has a territory a permanent establishment, is a permanent place of business or other place of business of the service provider, if the service provider has such other place of business in the territory, does not participate in these transactions.

11. for the purposes of determining the inception of tax referred to in paragraph 1. 3 and 4, in the provision of services referred to in paragraph 1. 1, point 4, the provisions of article 4. 19A paragraph. 1-3 and 8 shall apply mutatis mutandis.

12. the representative of the tax referred to in article 2. 18 d of paragraph 1. 1, consists of, monthly periods, summary information containing summary information about made intra-Community supply of goods, to account for which it was authorized.

Article. 101. [summary information Correction] If you find any errors in complex summary information an entity that has submitted the summary information, is obliged to submit without delay correction of erroneous information summary.

Article. 101a. [summary information on the national] 1. Taxable persons making supplies of goods or services for which the taxable person is the purchaser, in the cases referred to in article 1. 17 paragraph 1. 1 paragraph 7 and 8, shall be submitted to the tax office with aggregated information about made the supply of goods and services, hereinafter referred to as "the summary information in the national".

2. Summary information in national consists of billing periods, which have resulted in a tax obligation, within the time limits provided for lodging by the taxpayer tax referred to respectively in article. 99 paragraph 1. 1-3.

3. information summarizing the national should contain the following data: 1) name or first and last name and tax identification number of the taxable person making the summary information in the course of national level;

2) name or first and last name and tax identification number of the taxable person acquiring goods or services;

3) the total value of supplies of goods and services for which the taxable person is the purchaser, in the cases referred to in article 1. 17 paragraph 1. 1 paragraph 7 and 8 – in relation to the individual customer.

4. In case of errors in the data contained in recapitulative in national taxpayer is obliged to submit without delay correction of this information.

5. in the case of changes in the value of supplies of goods or services referred to in paragraph 1. 3 paragraph 3, the taxpayer is obliged to correct the total value in the Bill for the tax period for which adjustment shall be made to the tax base in the tax. If the correction relates to the period for which the information was submitted to allow in the national, the provision of paragraph 1. 4 shall apply mutatis mutandis.

Article. 102. [Delegation] 1. The proper Minister of public financies shall determine, by regulation, the pattern of the recapitulative statement along with explanations as to how to fill it, the date and place for the submission and corrections information summary along with explanations as to how to fill it, taking into account the specific nature of certain activities and the provisions of the European Union.

2. (repealed) 3. The proper Minister of public financies shall determine, by regulation, the pattern of the recapitulative statement in national along with explanations as to how to fill it, the date and place for the submission of, and pattern correction of this information along with explanations as to how to fill it, having regard to the specific nature of the supply of goods and provision of services for which the taxable person is the purchaser, in the cases referred to in article 1. 17 paragraph 1. 1 paragraph 7 and 8.



Chapter 4 payment of tax Article. 103. [payment of tax] 1. Taxable persons and entities listed in the article. 108 shall, without request the Director of the tax office, to calculate and pay the tax for monthly periods by 25. day of the month following the month in which the tax liability arose on account of the tax authority, subject to the provisions of paragraph 2. 1A-4 and art. 33 and article. 33B. 1a. Taxpayers, in which the obligation to submit tax returns for monthly periods, on the basis of article. 99 paragraph 1. 3 c, paragraph 1, in the second month of the quarter, are required to calculate and pay the tax for the first month of the quarter to 25. day of the month following the second month of quarter.


2. taxable persons referred to in article 1. 99 paragraph 1. 2 and 3, shall, without request the Director of the tax office, to calculate and pay the tax by quarterly periods within a time limit to 25. day of the month following the quarter in which was established the tax obligation, on behalf of the tax authority, subject to the provisions of paragraph 2. 2A-2 g, 3, and 4, and article. 33.2a. Taxable persons referred to in article 1. 99 paragraph 1. 3, other than mali taxpayers shall, without request the Director of the tax office to the payment of withholding tax for the first and second month of the quarter of 1/3 of the amount of the tax liability arising from the tax return lodged the previous quarter – the period to 25. day of the month following each of the consecutive months, for which it is paid in advance.

2B. The amount of tax liability shall be taken as zero, if, as a result of the settlement for the quarter, this commitment does not occur, or if the amount of the refund will result from the settlement of tax or tax difference referred to in article 1. 87 para. 1.2 c. In the case of taxable persons, who in the previous quarter due to the tax liability was zero within the meaning of paragraph 1. 2B, no obligation for payment of withholding tax. The taxpayer may pay an advance on the tax of the actual settlement for a month, for which it is paid advance tax.

2D. The provisions of paragraph 1. 2A-2 c shall apply mutatis mutandis to the taxpayers: 1) departing during the tax year activities referred to in article 1. 5 If the estimated by the taxable sales exceeds, in proportion to the period of the business, the amount referred to in article 1. 2 paragraph 25, except that in the quarter in which the taxpayer began business, there is an obligation to pay advances;

2) who during the tax year exceed the amount referred to in article 1. 2, paragraph 25, and in the case of taxpayers starting during the tax year activities referred to in article 1. 5-the amount determined in accordance with paragraph 1, that the payment of advances is valid of the quarter following the quarter in which the transgression.

2E. Taxpayers starting making accounts for quarterly periods, who in the previous quarter to rozliczali for monthly periods – the advance referred to in paragraph 1. 2A, pay in the first quarter, which will settle the quarterly periods, in the amount of: 1) for the first month of this quarter – in the amount of the tax liability for the first month of the last quarter, in which rozliczali the monthly periods, 2) for the second month this quarter – in the amount of the tax liability for second month last quarter, in which rozliczali the monthly periods – with the provision of paragraph 1. 2 c shall apply mutatis mutandis.

2f. taxable persons referred to in paragraph 1. 2A-2e, may make an advance payment of the actual settlement for a month, for which it shall be paid in advance, provided written notice to the Director of the tax office. Notification must be submitted at the latest upon payment for the first month of the first quarter, from which the advance payments will be determined in the amount specified in the first sentence, however, not later than the expiry of the period for its payment.

2 g. A taxpayer may opt out of the method of calculating advance payments referred to in paragraph 1. 2F, no earlier than after two quarters. Cancellation of this method of calculating the amount of the advance shall be deemed to advance for the first month of the quarter in the amount calculated in accordance with paragraph 1. 2A. 3. In the case referred to in article 1. 99 paragraph 1. 10, taxpayers shall, without request the Director of the tax office, to calculate and pay the tax within 14 days from the date of the emergence of tax liability on account of the tax authority.

4. the provision of paragraph 1. 3 shall also apply in the case of intra-Community acquisitions of new means of transport or other means of transport, on which the tax is applied in accordance with article 5. 99 paragraph 1. 1-3 or 8, where the means of transport is to be by a buyer registered in the territory of the country or if not subject to registration, and is used in the territory of the country.

5. in the cases referred to in paragraph 1. 3 and 4, taxpayers are required to submit the naczelnikowi tax authority in accordance with the established model of information acquired in the means of transport. The information shall be accompanied by a copy of the invoice confirming the acquisition of means of transport by the taxable person.

6. (repealed) 7. The proper Minister of public financies shall determine, by regulation, the pattern of the information referred to in paragraph 1. 5, taking into account the need to ensure the correct identification of the means of transport, including its process, and the date of first entry into service.

Article. 104. [loss of rights for the settlement of the cash method] 1. The provisions of article 4. 21 and article. 86 paragraph 1. 10E shall also apply to the taxpayer beginning during the tax year activities referred to in article 1. 5 If the estimated by the taxable person the sales value will not exceed, in proportion to the period of the business, the amounts referred to in article 1. 2 paragraph 25.

2. In the case of exceeding the amounts fixed in accordance with paragraph 1. 1 the taxpayer loses the right to the cash method of accounting from the accounting period following the quarter in which the transgression, and in the next fiscal year.

Article. 105. (repealed) Division Xa Tax Liability the buyer in specific cases Article. 105a. [severally] 1. The taxpayer referred to in art. 15, for the supply of goods referred to in annex 13 to this Act, shall be jointly and severally liable together with the entity performing the delivery for its tax arrears in the part of the tax in proportion to the supply made to the taxpayer if: 1) the value of the goods referred to in annex 13 to this Act, purchased from one operator delivery, without the tax amount exceeded in a given month amount 50 000 zł , and 2) at the time of delivery of the goods referred to in annex 13 to the law, the taxable person knew or had reasonable grounds to believe that the entire amount of tax per made to the supply of those goods or its part is not paid to the account of the tax authority.

2. The taxable person had reasonable grounds to believe that the entire amount of tax per made for the supply of goods or part thereof is not paid to the account of the tax authority, if the circumstances surrounding the delivery of the goods or the conditions under which it was made, dissent from the circumstances or conditions usually occurring in the course of those goods, in particular where the price for delivered goods to a taxable person was without economic justification below their market value.

3. The provisions of paragraph 1. 1:1) does not apply to the acquisition of goods, referred to in item. 10 of annex 13 to this Act, if: (a)) the acquisition is made in petrol stations or stations, liquefied petroleum gas, standard tanks of vehicles used by taxpayers who purchase these goods to drive these vehicles, b) the supply of these goods shall be the taxable person supplying gas wired through your own transmission or distribution, or 2) if the rise of tax arrears was not associated with the operator for the supply of goods referred to in paragraph 1. 1, nierzetelnym accounting for tax in order to take advantage of property, or 3) if upon completion of the delivery of goods including were met the following conditions: (a)) the making of the supply of goods referred to in paragraph 1. 1, was mentioned in the list referred to in article 1. 105 c of paragraph 1. 1, b), the amount of the deposit guarantee referred to in article 1. 105b paragraph. 1, corresponds to at least one-fifth of the amount of tax payable on the supply of goods made in a given month to the taxable person or the deposit was at least: – 3 0000 0000 $-in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to this Act,-10 0000 0000 €-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act.

4. If the taxpayer demonstrates that circumstances or conditions referred to in paragraph 1. 2, had no effect on the non-tax provisions of paragraph 1. 1 shall not apply.

Article. 105b. [Deposit guarantee] 1. The entity carrying out the supply of goods referred to in annex 13 to the Act, no tax arrears in taxes which are revenue of the State budget may be filed at the tax office the deposit guarantee as security for payment of tax, together with interest for late payment in respect of the supply of these goods and upon payment of a deposit guarantee tax arrears in taxes which are revenue of the State budget. The condition of lack of tax arrears shall be assessed as at the day of submission of the deposit guarantee.

1a. the body referred to in paragraph 3. 1, together with the deposit guarantee consists of a proposal for the adoption of the deposit guarantee.

2. The amount of the deposit guarantee should correspond to at least one-fifth of the amount of tax due from the expected by an entity referred to in paragraph 1. 1, during the month the sales value of the goods referred to in annex 13 to this Act, except that it may not be lower than: 1) 200 000 – in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to the Act;

2) 1 0000 0000 $-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act.

3. the Entity referred to in paragraph 1. 1, may choose one or more of the following forms of guarantee deposit: 1) a cash deposit made to extract tax account;

2) bank guarantee or insurance; provision of art. 33E of the tax code shall apply mutatis mutandis;


3) written irrevocable authority tax authority, confirmed by the bank, or cooperative credit unions money for exclusive transfer, up to the amount deposited the deposit guarantee, cash collected on the account in the Bank or in the checkout.

3A. the body referred to in paragraph 3. 1, may change the form of the complex of the deposit guarantee for one or more of the forms referred to in paragraph 1. 3 If the change form of deposit guarantee will not reduce its amount.

3B. The deposit guarantee referred to in paragraph 1. 3, paragraph 2, should include the commitment of the guarantor to pay the amount of the guarantee granted, unconditionally and irrevocably, to the first written call that represents the State of the competent Director of the tax office, hereinafter referred to as the "warrantee", made during the period of liability of the guarantor: 1) the secured amount of tax referred to in paragraph 1. 1, together with interest for late payment, resulting in a subject, which gives a guarantee during the period for which it was granted, hereinafter referred to as the "warranty period", if the payment will become due during the period of validity of the guarantee and 2) resulting in an entity referred to in paragraph 1, after the submission of the guarantee deposit during the period of validity of the guarantee tax arrears in taxes which are revenue of the State budget.

3 c. the deposit guarantee referred to in paragraph 1. 3, paragraph 2, should provide for the extension of the duration of the liability of the guarantor on the expiry of a period of validity of the warranty for the correct time limits indicated in paragraph 1. 8 (1) and (2) in the case of the cases referred to in those provisions.

3D. The summons referred to in paragraph 1. 3B, should contain a statement of the beneficiary a guarantee that pay the requested amount has become payable.

3E. The deposit guarantee referred to in paragraph 1. 3 paragraph 3, should include the final authorization for representation of the State of the competent Director of the tax office, confirmed by the bank, or cooperative credit unions money for exclusive dispose of during the period for which authorisation has been granted, to the amount of the guarantee deposit cash, deposited collected on the account in the Bank or in the hand, as security: 1) the amount of tax referred to in paragraph 1. 1, together with interest for late payment, during the period for which the authorisation is granted, hereinafter referred to as "the period of validity of the authorisation, if the payment will become due during the period of validity of the authorisation, and 2) incurred after submission of deposit guarantee tax arrears in taxes which are revenue of the State budget.

3F. The deposit guarantee referred to in paragraph 1. 3 paragraph 3, should provide for the prolongation of the mandate after the expiry of a period of validity of the authorization of the appropriate time limits indicated in paragraph 1. 8 (1) and (2) in the case of the cases referred to in those provisions.

4. Deposit guarantee can be made indefinitely or with a specified term of validity, in months, however, not less than 12 consecutive calendar months, counting from the date of the deposit guarantee.

5. At the request of the entity referred to in paragraph 1. 1:1) in the case of the adoption of the deposit guarantee with a specified term of validity-expiry date is extended, adopted deposit guarantee;

2) increases the amount of the deposit guarantee;

3) warranty deposit refundable, subject to paragraph 2. 8 and 9, in whole or in part, in excess of the quota: a) 200 000 – in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to the Act, b) 1 0000 0000 $-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act.

6. warranty Deposit is returned, respectively, in whole or in part: 1) no later than 10 days from the end of the month in which the term of validity of the full deposit guarantee or parts thereof, in the case of a deposit of guarantee referred to in paragraph 1. 3, paragraph 1, as a warranty deposit of a certain date of validity, if before the expiry of that period no request for extension or an application for a refund of some or all of this deposit guarantee;

2) not later than 40 days from the end of the month in which the request for a refund in whole or in part, in the case referred to in paragraph 1. 5 paragraph 3, except that a request made on the last working day of the month shall be treated as filed next month.

6a. If you refuse to accept the deposit of guarantee guarantee deposit shall be refunded no later than 10 days from the date of the refuse of the deposit guarantee, subject to paragraph 2. 8 and 9.

7. return of deposit guarantee complex: 1) in the form referred to in paragraph 1. 3 paragraph 1-is for the account of an entity referred to in paragraph 1. 1, a Bank established in the territory of the country or on behalf of that entity in a cooperative hand credit unions is a member, indicated in the proposal on the adoption of a deposit guarantee, or to a different account in this bank or in the hand, indicated by the operator after the submission of the application;

2) in the forms referred to in paragraph 1. 3 paragraph 2 and 3-the return of the document attesting the provision of a guarantee or approval.

8. guarantee deposit refund shall not be made in the case of: 1) the initiation, in accordance with the provisions of the tax code: a) tax proceedings in terms of the settlement, which applies to the deposit guarantee – until the end of that procedure, or (b)) tax audit in terms of the settlement, which applies to the deposit guarantee to the expiry of 3 months from the date of completion, if, within that period, not the tax proceedings;

2) control proceedings in accordance with the provisions of a tax audit in terms of the settlement, which applies to the deposit guarantee – until the end of the proceedings;

3) an application for a refund of the deposit in the event of termination of the entity from the list on the basis of art. 105 c of paragraph 1. 5 or paragraph. 9 paragraph 2-4, if it has been submitted after the expiry of 5 years from the end of the year in which the entity comprising the deposit has been removed from the list.

9. In the case of after the deposit of the deposit guarantee in an entity referred to in paragraph 1. 1, tax arrears in taxes which are revenue of the State budget a deposit guarantee shall be allocated to cover this backlog, with the exception of arrears that payment has been postponed or deployed on HP in accordance with art. 67A § 1 paragraph 2 of the tax code. The provisions of the tax code for assigning overpayments shall apply mutatis mutandis, except that the passing of the deposit guarantee on account of tax arrears from the date of creation of the tax arrears.

9A. The amount of the guarantee deposit in the form of complex adopted, as referred to in paragraph 2. 3, paragraph 1, are entitled to the interest. The provision of paragraph 1. 9 shall apply mutatis mutandis.

9B. Interest shall be calculated from the date on which the deposit guarantee until the date of its return or pass on the tax arrears, referred to in paragraph 1. 9.9 c. Interest rate is equal to 30% of the deposit interest rate determined in accordance with the provisions on the National Polish Bank.

9 d. Interest shall be repaid together with the amount of the guarantee deposit on the principles applicable to the deposit guarantee.

10. On the adoption of, extension of validity, increase height, change the form and the deposit guarantee, including interest, it seems, that's for the complaint.

11. the order referred to in paragraph 1. 10, appears immediately, but not later than within 7 days from the day: 1) submit an application on the adoption, extension of the term of validity, the amount of increase or change the form of the guarantee deposit;

2) refund the deposit guarantee, including interest.

12. The proper Minister of public financies shall determine, by regulation, model application on the deposit guarantee submitted in the case of adoption, the extension of the term of validity, the amount of increase, changes in forms and deposit return guarantee, taking into account the need to ensure proper security for the tax in respect of the supplies of goods referred to in paragraph 1. 1, and after placing a deposit guarantee tax arrears in taxes which are revenue of the State budget.

13. The proper Minister of public financies shall determine, by regulation, the detailed rules for calculating interest on the amount of accepted deposit guarantee referred to in paragraph 1. 3 paragraph 1, taking into account the need to ensure the correct calculation of interest and taking into account the period of deposit storage, as well as rules for the calculation and the amount of the deposit rate referred to in paragraph 1. 9 c. 105 c [list of entities carrying out supplies of goods] 1. The proper Minister of public financies leads in electronic form the list of entities engaged in the supply of goods referred to in annex 13 to the law that made the deposit guarantee.

2. the list shall be made available in the Bulletin of public information the proper Minister of public financies.

3. the head of the tax office immediately, but not later than the next working day after the date of adoption of the order of adoption of the deposit guarantee to list the following data of the entity who has made a deposit guarantee: 1) surname and forenames, or name;

2) number by which he is identified for VAT;

3) height complex deposit guarantee.

4. the head of the tax authority shall enter in the list of changes in the data referred to in paragraph 1. 3, in the case of: 1) an increase in the amount of the deposit guarantee – no later than the next working day after the date of the order to increase the amount of the deposit;

2) return part of the deposit guarantee was the last working day of the month in which the request for its return;


3) the expiry date of part of the deposit guarantee was the last working day of the month preceding the month in which the term expires;

4) other changes than those mentioned in points 1 to 3 – no later than the next working day after the date on which the head of the tax office has been informed of these changes.

5. where it is found that a complex by an entity referred to in art. 105b paragraph. 1 warranty deposit: 1) is at least 20% lower than the one-fifth of the amount of tax due from the sales value of the goods referred to in annex 13 to the Act, made by him in a given month, or 2) is lower than a) 200 000 – in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to the Act, b) 1 0000 0000 $-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act-head of the tax office ex officio deletes the entity from the list.

6. The provisions of paragraph 1. 5 paragraph 1 shall not apply if the amount of the deposit guarantee is at least: 1) 3 0000 0000 $-in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to the Act;

2) 10 0000 0000 €-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act.

7. In the case referred to in paragraph 1. 5, seems to be a provision on that complaint.

8. in the case of additions to the deposit guarantee up to satisfying the requirements referred to in article 4. 105b paragraph. 2 the provision of paragraph 1. 3 shall apply accordingly.

9. the head of the tax office ex officio deletes from the list of an entity referred to in art. 105b paragraph. 1, without having to notify him about this: 1) in the case of return of the whole of the deposit guarantee was the last working day of the month in which the request for its return;

2) in the case of expiry of the whole or part of the guarantee deposit, if as a result, the amount of the deposit guarantee will be lower than a) 200 000 – in the case of delivery of the goods listed in item. 1-9 and 12-21 of annex 13 to the Act, b) 1 0000 0000 $-in the case of delivery of the goods listed in item. 10 and 11 of annex 13 to the Act-the last working day of the month preceding the month in which the term expires;

3) from the date of its removal from the register as a taxable person;

4) if as a result of undertaken checks it turns out that this entity does not exist, or in spite of the measures taken are documented is not possible attempts to contact him or his representative.

10. in the case of entities have been removed from the list on the basis of paragraph 1. 5 or paragraph. 9 paragraph 2-4 the deposit guarantee shall be made within the time limit and on the terms referred to in article 1. 105b paragraph. 6-10 and paragraph 2. 11 paragraph 2.

Article. 105d. property [tax office in the event of a change of head of the tax office appropriate for tax billing] 1. In the event of a change of head of the tax office appropriate for tax billing head tax Office competent in the matters referred to in article 1. 105b. 105 c, is the head of the Tax Office competent on the tax filing.

2. the head of the tax office right before you change the property shall immediately to the competent naczelnikowi the IRS deposit guarantee, together with interest, if applicable, by an entity referred to in art. 105b paragraph. 1. SECTION XI Chapter 1 Article Invoice Documentation. 106. (repealed) Article. 106A. [the provisions of chapter] the provisions of this chapter apply to: 1) sales, except in the cases referred to in article 1. 17 paragraph 1. 1, paragraphs 4 and 5 and paragraph 1. 1A in which the service provider or carrying out the delivery of goods not accounted for tax and invoice documenting these transactions is not issued by the user or purchaser of the goods in the name of and on behalf of the service provider or making delivery of the goods;

2) the supply of goods and services effected by a taxable person who has established his business in the territory of the country or has a fixed establishment from which these steps are carried out, and in the absence of the territory of the country of establishment of economic activities and a permanent place of business is within the territory of the country with a permanent place of residence or habitual residence, which are these steps in cases where the place of supply is the territory of: (a)) of the Member State other than that of the country, and the person liable for payment of value added tax is the purchaser of the goods or the customer and invoice documenting these steps is not issued by the purchaser or user in the name and on behalf of the taxpayer, (b)) of a third country.

Article. 106b [an obligation to issue an invoice] 1. The taxpayer is obliged to issue an invoice documenting: 1) the sale, as well as the supply of goods or services referred to in article 1. 106A, point 2, shall be made by him to another taxable person tax, value added tax or similar tax or on behalf of a non-taxable legal person;

2) sale mail order from the national territory and the sale of mail order on the territory of the country for an entity other than indicated in paragraph 1;

3) intra-Community supply of goods to an entity other than indicated in paragraph 1;

4) the receipt by him of all or part of the payment before the activities referred to in paragraphs 1 and 2, except in the case of payment applies to intra-Community supply of goods or activities, for which the tax obligation arises pursuant to article. 19A paragraph. Article 5, point 4.

2. Taxable person is not obliged to issue an invoice in respect of sales exempt from tax pursuant to art. 43 paragraph 1. 1, art. 113 paragraph 1. 1 and 9, or legislation issued on the basis of article. 82 paragraph 1. 3.3. At the request of the purchaser of a good or service the taxpayer is obliged to issue an invoice documenting: 1) the actions referred to in paragraph 1. 1 paragraph 1, with the exception of the activities referred to in article 1. 19A paragraph. 5, paragraph 4, and receipt of all or part of the payment before you follow these steps, except in the case of payment applies to intra-Community supplies of goods – if the obligation to issue an invoice is not a paragraph. 1, 2) exempt sale, referred to in paragraph 1. 2, subject to article 22. 117, paragraph 1 and article. 118 – if you request an invoice has been submitted within 3 months from the end of the month in which the goods have been delivered or performed service or received all or part of the payment.

Article. 106 c [Invoice documenting the delivery of goods] Invoice documenting the delivery of goods, referred to in article 1. 18, for a debtor to the tax issue in the name of and on behalf of the debtor: 1) the enforcement bodies referred to in the Act of 17 June 1966 on enforcement proceedings in administration;

2) court bailiffs the enforcement mobile within the meaning of the provisions of the code of civil procedure.

Article. 106 d [invoices issued in the name of and on behalf of the taxpayer] 1. An entity referred to in art. 106b paragraph. 1 paragraph 1, purchasing goods or services from the taxpayer can expose in the name and on behalf of that taxable person an invoice: 1) documenting the making by the taxable sales to that entity, 2) referred to in article 1. 106b paragraph. 1 paragraph 4, 3) documenting the supply of goods or services referred to in article 1. 106A, point 2 (a). (b) if the entity and the taxpayer previously entered into an agreement on issuance of invoices in the name of and on behalf of that taxable person, which was a particular procedure for the approval of each invoice by the taxable person carrying out these activities.

2. can issue Invoices in the name of and on behalf of the taxable person also authorized by the third party, in particular his tax representative, referred to in article 2. 18A. 106e. [invoice] 1. The invoice should contain: 1) the date of issue;

2) serial number assigned within one or more series, which uniquely identifies the invoice;

3) first and last names or names of the taxpayer and the purchaser of the goods or services and their addresses;

4) number, by which the taxable person is identified for the purposes of the tax, subject to paragraph 24 (b). (a);

5), by which the buyer of the goods or services is identified for the purposes of tax or value added tax, under which he has received the goods or services, subject to paragraph 24 (b). (b);

6) the date of or terminate the delivery of goods or performance of the service or the date of receipt of the payment referred to in article 1. 106b paragraph. 1 paragraph 4, provided that such date is determined and differs from the date of issue of the invoice;

7) name (sort of) the goods or services;

8) and quantity (the number of) the delivered goods or the scope of services rendered;

9) the unit price of the goods or services without the tax amount (price per unit);

10) the amount of any price discounts or price reductions, including in the form of a discount for early payment, unless they have been included in the unit price;

11) value of the goods delivered or services rendered, covered by a transaction, without the tax amount (net sales);

12) tax rate;

13) the sum of the net sales value, broken down by sales covered by individual tax rates and sales exempt from tax;

14) the amount of the tax from the sum of the net sales value, broken down by amounts relating to individual tax rates;

15) the amount of the debt;

16) in the case of delivery of goods or services in respect of which the tax obligation arises pursuant to article. 19A paragraph. 5 paragraph 1 or article. 21(1). 1-the words "cash method";

17) in the case of invoices, referred to in article 1. 106 d of paragraph 1. 1-the word "self-billing";

18) in the case of the supply of goods or services for which the obowiązanym to account for the tax, value added tax or similar tax is the purchaser of goods or services – the words "reverse burden";


19) in the case of delivery of goods or services exempt from tax under art. 43 paragraph 1. 1, art. 113 paragraph 1. 1 and 9, or legislation issued on the basis of article. 82 paragraph 1. 3-an indication of: a) a provision of the Act or the Act issued on the basis of the law, on the basis of which the taxable person applies the exemption from tax, b) of the provision of Directive 2006/112/EC, which releases from tax the supply of goods or the provision of services, or (c)) another legal basis to indicate that the supply of goods or services uses the exemption;

20) in the case referred to in article 1. 106 c-the name and address of the authority of enforcement or the name and surname of the bailiff and his address, and in the location specified for the taxpayer – name and surname or name of the debtor and his address;

21) in the case of invoices issued in the name of and on behalf of the taxable person by the tax representative, the name, or the name and surname of the tax representative, its address and the number by which he is identified for VAT;

22) in the case when the subject of intra-Community supplies are new means of transport – the date of release of the new means of transport to be used and a) mileage-in the case of a land vehicle, referred to in article 1. 2, paragraph 10 (a). a, b) the number of working hours the use of new means of transport, in the case of vessels referred to in article 1. 2, paragraph 10 (a). (b), and aircraft referred to in article 1. 2, paragraph 10 (a). (c);

23) in the case of invoices issued by the second in order of the taxpayer referred to in art. 135 paragraph 1. 1 point 4 (b). (b) and (c), in intra-Community transactions the tripartite (simplified procedure), the data referred to in article. 136;

24) in the cases referred to in article 1. 97 paragraph 1. 10 paragraph 2 and 3: (a)), by which the taxable person is identified for VAT, preceded by the code, (b)), by which the buyer of the goods or services is identified for value added tax in the Member State concerned, containing the two-letter code used for the purposes of value added tax jurisdiction of that Member State.

2. In the case of the provision of services, for which the taxable amount is in accordance with article 5. 119 paragraph 1. 1 the amount of margin,-with regard to the data referred to in paragraph 1. 1 paragraph 1 – 17 – should only contain data referred to in paragraph 1. 1 paragraph 1 – 8 and 15 to 17, as well as the words "the margin scheme for travel agents".

3. In the case of the supply of second-hand goods, works of art, collectors ' items and antiques which the taxable amount is in accordance with article 5. paragraph 120. 4 and 5 of the margin, the invoice-the data referred to in paragraph 1. 1 paragraph 1 – 17 – should only contain data referred to in paragraph 1. 1 paragraphs 1-8 and 15-17, and accordingly, the words "the margin scheme-second-hand goods", "margin scheme-a work of art" or "the margin scheme-collectors ' items and antiques".

4. Invoice contains: 1) in the case of the supply of goods or services for which the obowiązanym to account for the tax, in accordance with article 5. 17 paragraph 1. 1 paragraph 7 and 8, is the purchaser of the goods or service recipient – the data referred to in paragraph 1. 1 paragraphs 12 to 14;

2) in the case referred to in article 1. 16 – the data referred to in paragraph 1. 1 paragraph 4;

3) in the case referred to in article 1. 106b paragraph. 3 paragraph 2 – data referred to in paragraph 1. 1 paragraphs 12 to 14.

5. Invoice may not contain: 1) in the case referred to in article 1. 106A, point 2 (a). a-data referred to in paragraph 1. 1 paragraph 10 and 12-14;

2) in the case referred to in article 1. 106A, point 2 (a). b – the data referred to in paragraph 1. 1 points 5 and 12 to 14;

3) where the amount of the total duty does not exceed the amount of $ 450 or the amount of 100 euro, if this amount is determined in euro, the data referred to in paragraph 1. 1 paragraph 3 on the buyer and the data referred to in paragraph 1. 1 paragraphs 8, 9 and 11 to 14, provided that contains the data you want to specify for each of the rates of duty tax amount.

6. The provisions of paragraph 1. 5 paragraph 3 shall not apply in the case of mail-order sales from the territory of the country and mail order sales in the territory of the country, sales, for which it is not given on the invoice number, as referred to in paragraph 1. 1, paragraph 5, intra-Community supply of goods and, in the case referred to in article 2. 106A, point 2 (a). a. 7. The amount of tax in respect of the goods or services covered by the rate of tax the taxpayer may calculated according to the following formula: where: KP-means the amount of tax, the WB – means the value of the goods delivered or services rendered subject to the tax rate, which takes into account the amount of tax (gross sales), means the tax rate.

8. where the taxpayer calculates the amount of tax in accordance with paragraph 1. 7, instead of the net unit price the taxpayer can show on the invoice price together with the amount of tax (gross unit price), and instead of net sales value-the value of the gross sales.

9. In the case referred to in paragraph 1. 8, the sum of the net sales value is the difference between the value of the gross sales and the amount of the tax, according to the individual tax rate.

10. A taxable person may be specified in the invoice also the amount of tax on the value of the individual goods and services shown in the invoice; in this case, the total amount of tax can be determined as a result of the unit summary tax amounts.

11. The amount of tax shown in gold. The amount of tax in foreign currency shall be shown in the gold using the principles of conversion into gold adopted for the conversion of the amounts applicable for the determination of the tax base. The amount shown on the invoice shall be rounded to the nearest whole cents, with the tip below 0.5 penny is ignored, and the tip of 0.5 shall be rounded to the penny 1 penny.

Article. 106f. [Invoice referred to in article 106b (1) of paragraph 4] 1. The invoice referred to in article 1. 106b paragraph. 1 paragraph 4, shall include: 1) the data referred to in article 1. 106e paragraph. 1 paragraphs 1 to 6;

2) received the amount of the payment;

3) the amount of tax calculated according to the formula: where: KP-means the amount of tax, the CONTRACTOR – means the amount received all or part of the payment, means the tax rate;

4) details of the contract or agreement, and in particular: the name of the type of goods or services, the unit price, net of the amount of ordered goods, the value of the ordered goods or services without the amount of tax, the tax rate, the tax amount and the value of the contract or agreement, taking into account the amount of tax.

2. The provisions of article 4. 106e paragraph. 1 paragraphs 16 to 21 and 24 and para. 2 – 6, 10 and 11 shall apply mutatis mutandis.

3. If an invoice referred to in paragraph 1. 1, does not include the whole payment on the invoice that after the release of goods or service the sum of the value of the goods or services shall be reduced by the value of the received part payment, and the amount of the tax shall be reduced by the sum of the amounts of the tax shown on invoices documenting receipt of part payment. Invoice, referred to in the first sentence, should also include the invoice numbers issued prior to the release of the goods or performance of services.

4. where the holder of more than one invoice documenting receipt of part payment, and these include invoice including all payment, the last of these invoices should also contain the numbers of previous invoices.

Article. 106 g. [billing] 1. The invoice shall be issued at least two copies, one of which receives a customer, and the other keeps in its documentation the taxpayer making the sale.

2. In the case referred to in article 1. 106 c, the invoice is issued in three copies, one of which is issued to the customer, the second-the entity issuing it leaves in your documentation, and the third – passes the debtor.

3. in the case of invoices sent electronically: 1) the taxable person carrying out sales or authorized by him to issue invoices, a third party send them or provide the buyer, 2) the purchaser referred to in article 2. 106 d of paragraph 1. 1, shall send them or provides a taxable person who authorized it to issue invoices, taking into account the principles resulting from the procedure for the approval of invoices by the taxable person making the sale, 3) a purchaser referred to in article 2. 106k paragraph 1. 1, transmits or provides the issuer of an invoice, 4) an entity referred to in art. 106 c, forward it or provide the buyer and debtor – keeping them at the same time in your documentation.

4. in the case of intra-Community supplies of new means of transport to the buyer, as referred to in article. 13 paragraph 1. 2, paragraph 4, the taxpayer, within 14 days from the date of delivery, shall send a copy of the invoice or the data contained therein to the designated unit, referred to in article 1. 97 paragraph 1. 17. Article. 106h. [Sales Invoice registered using the cash register] 1. Where the invoice concerns the sale of registered using the cash register, for a copy of the invoice remaining on the taxpayer shall be accompanied by a receipt documenting this sale.

2. the provision of paragraph 1. 1 does not apply to sales of dokumentowanej the invoice emitted using the cash register, in cases where the value of sales and tax amount are registered in a fiscal report daily.

3. in the case when an invoice in electronic form the sale is registered using the cash register, the taxpayer leaves the documentation receipt for the sale of data identifying this invoice.

4. The provisions of paragraph 1. 1 shall not apply in the case where the receipt is considered to be an invoice issued in accordance with art. 106e paragraph. 5 paragraph 3.

Article. 106i. [the term invoice] 1. The invoice shall be issued no later than the 15th. day of the month following the month in which the delivery of the goods or service is made, subject to paragraph 2. 2-8.

2. If prior to delivery of the goods or services were received all or part of the payment referred to in article 1. 106b paragraph. 1 paragraph 4, the invoice shall be issued no later than the 15th. day of the month following the month in which you received all or part of the payment from the buyer.

3. The invoice shall be issued not later than:


1) 30. day from the date of performance of the services, in the case referred to in article 2. 19A paragraph. 5 paragraph 3 (b). (a);

2) 60. day after the date of the goods-in the case referred to in article 1. 19A paragraph. 5 paragraph 3 (b). (b), subject to paragraph 2. 4;

3) 90. day after the day an action-in the case referred to in article 1. 19A paragraph. 5 paragraph 3 (b). (c);

4) with the expiry of the payment – in the case referred to in article 1. 19A paragraph. Article 5, point 4.

4. in the case of the supply of goods referred to in article 1. 19A paragraph. 5 paragraph 3 (b). (b) where the contract provides for settlement of reimbursement publications, the invoice shall be issued not later than 120. day from the first day of release of the goods.

5. In the case referred to in article 1. 29A paragraph. 12, the invoice shall be issued no later than: 1) 7. day after the date of the recovery of the specified in the contract;

2) 60. day from the date of packaging, if the agreement does not specify the term of return of the packaging.

6. In the cases referred to in article 1. 106b paragraph. 3, the invoice shall be issued: 1) in accordance with paragraph 1. 1 and 2 – If the request invoice has been reported to the end of the month in which the goods have been delivered or performed service or received all or part of the payment;

2) not later than 15. day from the date of the request, if the request invoice has been reported after one month referred to in paragraph 1.

7. The invoice shall not be issued earlier than 30. the day before: 1) making delivery of the goods or performance of services;

2) receiving, prior to delivery of the goods or performance of services, all or part of the payment.

8. the provision of paragraph 1. 7 paragraph 1 does not apply to issue invoices in the scope of supply and the provision of services referred to in article 1. 19A paragraph. 3, 4, and paragraph 1. 5, paragraph 4, if the invoice contains the information which the billing period applies.

Article. 106j. [memo] 1. Where once an invoice: 1) has been granted the price reduction in the rebate form referred to in article 1. 29A paragraph. 7, points 1, 2) has been granted price discounts and rebates, referred to in article 1. 29A paragraph. 10 paragraph 1, 3) refunded to the taxable person of goods and packaging, 4) has return to the purchaser all or part of the payment referred to in article 1. 106b paragraph. 1 paragraph 4, 5) increased price or found a mistake in the price, the duty rate, the amount of tax or in any other position of the invoice – taxable person shall issue an invoice, credit note.

2. Memo should contain: 1) the words "CREDIT MEMO" or the word "correction";

2) serial number and the date of its issue;

3) the data contained in the invoice, which the credit memo: a) referred to in article 1. 106e paragraph. 1 paragraphs 1 to 6, b) name (sort of) the goods or services covered by the correction;

4) the cause of the correction;

5) if the correction affects the change of the tax base or the amount of tax due, respectively, the amount of the adjustment of the tax base or the amount of the adjustment of tax by the amount on the individual tax rates and sales exempt;

6) in cases other than those referred to in paragraph 5 is a valid content in the corrected position.

3. If the taxpayer makes opustu or price reduction for all supplies of goods or services made or rendered to a single recipient during a given period, the memo referred to in paragraph 1. 2:1) should include in addition to the indication of the period to which it refers shall be granted opust or reduction;

2) may not contain the data referred to in article 1. 106e paragraph. 1 point 5 and 6, and the name of the (kind of) the goods or services covered by the adjustment.

Article. 106k. [Memo Memo] 1. The buyer of the goods or services, which has an invoice that contains mistakes, with the exception of the mistakes in the data referred to in article 1. 106e paragraph. 1 8 to 15, may issue an invoice document known as a credit note.

2. the invoice referred to in paragraph 1. 1, requires acceptance of the issuer of an invoice.

3. the invoice referred to in paragraph 1. 1, should contain: 1), the words "a CORRECTIVE NOTICE";

2) serial number and the date of its issue;

3) first and last names or names of the taxpayer and the purchaser of the goods or services and their addresses and the number by which the taxable person is identified for purposes of the tax, as well as the number, by which the buyer of the goods or services is identified for the purposes of tax or value added tax;

4) the data contained in the invoice which the invoice referred to in paragraph 1. 1, referred to in article 1. 106e paragraph. 1 paragraphs 1 to 6;

5) an indication of the content of the corrected information and a valid content.

4. the provisions of paragraphs 1 and 2. 1-3 shall not affect the provisions relating to the issuance of credit notes.

Article. 106l. [invoice issued again] 1. If the invoice is destroyed or lost: 1) the taxpayer or authorized by him to issue invoices, a third party, shall issue the invoice again: a) at the request of the buyer, in accordance with the data contained in the invoice is held by the taxpayer, (b)) in accordance with the data contained in the invoice held by the purchaser;

2) a purchaser referred to in article 2. 106 d of paragraph 1. 1 or article. 106k paragraph 1. 1, issues the invoice again: a) at the request of the taxpayer, in accordance with the data contained in the invoice held by the customer, (b)) in accordance with the data contained in the invoice is held by the taxpayer;

3) an entity referred to in art. 106 c, shall issue the invoice again: a) at the request of the purchaser or of the debtor, in accordance with the data contained in the invoice held by this entity, b) according to the data contained in the invoice held by the purchaser or of the debtor.

2. Invoice issued again should bear the word "duplicate" and the date of its issue.

3. Invoices issued again a provision art. 106 g of paragraph 1. 4 do not apply.

Article. 106 m [the authenticity of the origin, the integrity of the content and the legibility of the invoice] 1. The taxpayer determines how to ensure the authenticity of the origin, the integrity of the content and the legibility of the invoice.

2. By the authenticity of the origin of the invoice it is understood certainty as to the identity of who makes the supply of goods or a service provider or the issuer of an invoice.

3. The integrity of the content of the invoice it is understood that the data was not changed in the invoice, which should contain an invoice.

4. The authenticity of the origin, the integrity of the content and a legibility of the invoice can be ensured by any business controls, which set a reliable audit trail between the invoice and the delivery of goods or the provision of services.

5. in addition to the use of business controls, referred to in paragraph 1. 4, the authenticity of the origin and integrity of the content of the electronic invoice are preserved, in particular, in the case of use: 1) a secure electronic signature within the meaning of article 3. 3 paragraph 2 of the Act of 18 September 2001 on electronic signatures (OJ of 2013.262, with 2014.1662 and 2015.1893), verified with a valid qualified certificate, or 2) electronic data interchange (EDI) in accordance with the agreement on the European model of electronic data exchange, if the agreement concerning this Exchange provides for the use of procedures guaranteeing the authenticity of the origin of the invoices and the integrity of its data.

Article. 106n. [the use of electronic invoices] 1. The use of electronic invoices requires acceptance by the recipient of the invoice.

2. If you transmit or make available to the same customer at the same time more than one electronic invoice data common to the individual invoices may be submitted only once, if for each invoice are available all this information.

Article. 106o. [specify the cases in which an invoice can include data range narrower than specified in article 106e] the proper Minister of public financies may determine, by regulation, the cases in which an invoice can include data range narrower than specified in art. 106e, and the extent of such data, taking into account: 1) the need to ensure adequate documentation of supply of goods or services and the identification of the steps made by certain categories of taxpayers;

2) low value transactions or specific nature of certain activities related to the number or type of activity.

Article. 106p. [the term other than in article 31a (1) how to convert carried on the invoices amounts in foreign currency] the proper Minister of public financies may determine, by regulation, in respect of certain types of goods or services, other than as referred to in article. 31A paragraph. 1 how to convert carried on the invoices amounts in foreign currency, used to determine the tax base, taking into account the specifics of the settlement with the supply of those goods or providing those services.

Article. 106q. [Delegation] the proper Minister of public financies may determine by regulation, later than referred to in article 1. 106i billing terms, taking into account the specific nature of certain activities related to the number or type of activity.

Article. 107. (repealed) Article. 108. [obligation to pay the amount of tax] 1. Where a legal person, organizational unit without legal personality or natural person shall issue an invoice, which shows the amount of the tax, shall be responsible for its payment.

2. the provision of paragraph 1. 1 shall apply mutatis mutandis where a taxable person shall issue an invoice, which shows the amount of the tax is higher than the amount of tax payable.

3. In the case referred to in article 1. 43 paragraph 1. 12A, to pay the tax shall be public benefit organization.

4. In the case referred to in article 1. 17 paragraph 1. 2A, to pay the tax is obliged entity that purchased the goods.



Chapter 2 Records Article. 109. [records of the sale] 1. Taxpayers, whose sale is exempt from tax pursuant to art. 113 paragraph 1. 1 and 9, shall be required to keep records of sales for the day, but no later than prior to the sale the following day.


2. Where it is established that the taxable person does not maintain records referred to in paragraph 1. 1, or leads her in a way that is unreliable, and on the basis of the documentation it is not possible to determine the value of sales, head of the tax office or tax inspection authority shall determine by way of an estimate, the value of taxable sales and will determine the amount of tax due. If you do not specify the subject matter of taxation, the amount of the tax shall be determined by applying the rate of 22%. [9] 3. Taxpayers, with the exception of taxpayers carrying out only exempt transactions from tax under art. 43 paragraph 1. 1 or legislation issued on the basis of article. 82 paragraph 1. 3 and the taxpayers, the sale of which is exempt from tax under art. 113 paragraph 1. 1 and 9, shall be required to keep records containing: amounts referred to in article 1. 90, the necessary data to determine the subject and the tax base, the amount of tax due, the amount of input tax to lower the amount of tax payable and the amount of tax subject to payment to the tax office or returned from that Office, and other data for the correct preparation of the tax return, and, in the cases referred to in article 1. paragraph 120. 15, art. 125, art. 130 d, art. 134. 138-the data referred to those rules necessary for the proper preparation of the tax return.

3A. the Taxpayers providing services the place of supply is not in the territory of the country, are required in the records give the name of the service, the value of the service without value added tax or similar tax, having regard to the moment of the creation of tax determined for this kind of services in the territory of the country. In the case of services, to which article 2(3) applies. 28B, shall apply mutatis mutandis the provisions of article 4. 19A paragraph. 1-3 and 8.

4. (repealed) 5. (repealed)

6. (repealed) 7. (repealed)

8. (repealed) 9. In the case referred to in article 1. 12 paragraph 1. 1 paragraph 6, taxpayers are required to keep records of received goods containing in particular the date of their receipt, data permitting the identification of the goods and the date of release of the goods after the service by a taxable person.

9A. In the cases referred to in article 1. 12 paragraph 1. 1 paragraph 7 and 8, taxable persons for value added tax shall be required to keep records of moved goods containing, in particular, the date of their movements within the country and data permitting the identification of the goods.

10. the provision of paragraph 1. 9 shall apply mutatis mutandis to goods moved by the taxable person within the territory of a Member State other than that of the country where the goods are to be made to the taxpayer, and after performing these services the goods are sent or transported back to that taxable person in the territory of the country.

10A. the provision of paragraph 1. 9A shall apply mutatis mutandis to goods moved by the taxable person in the cases referred to in article 1. 13 paragraph 1. Article 4, point 7 and 8.

11. the entities referred to in article 1. 10 paragraph 1. 1 point 2, are required to keep records, based on which you can specify the value of the acquired goods from other Member States; keeping records should provide an indication of the date on which the value of the purchased by these entities of goods from other Member States exceeds $ 50,000, taking into account the value of the goods referred to in article 1. 10 paragraph 1. 3.12. The proper Minister of public financies may determine, by regulation, the particulars, which should contain carried out by the taxable person the records referred to in paragraph 1. 9 and 10, as well as patterns of these records, taking into account: 1) the specificity of actions which are moved goods covered by the obligation of registration;

2) need to provide documentation to verify the correctness of the tax.

13. The proper Minister of public financies may exempt, by regulation, certain groups of taxpayers who are natural persons to keep records referred to in paragraph 1. 1, if this is justified by the specificity of the work of these taxpayers, and in addition, if in connection with the performance of these activities head of the tax office receives documents for proper term derived by these taxpayers.

Article. 110. [determination of taxable sales] in cases where legal persons, organizational units without legal personality and individuals are not obliged to keep records referred to in article 1. 109 paragraph 1. 3 in connection with the making of sales exempt from tax pursuant to art. 43 and article. 82 paragraph 1. 3, make the sale taxable and does not pay the tax due, and on the basis of the documentation it is not possible to determine the value of this sale, the head of the tax office or tax inspection authority shall determine by way of an estimate, the value of taxable sales and will determine the amount of tax due. If you do not specify the subject matter of taxation, the amount of the tax shall be determined by applying the rate of 22%. [10] Chapter 3 Cash entering a Article. 111. [application of kas registrants] 1. Taxpayers who sell to individuals not involved in business and the flat-rate farmers shall be required to keep records on the market and the amounts of tax payable using kas registrants.

1a. The market reported in the records referred to in paragraph 1. 1, will not be included in the amount of tax due.

2. Where it is established that the taxable person violates the obligation referred to in paragraph 1. 1, the head of the tax office or tax inspection authority shall be for the period until the start of keeping records on the market and the amounts of tax payable using kas registrants, additional tax in the amount corresponding to 30% of the amount of the input tax on the acquisition of goods and services. In relation to natural persons for the same act as responsible tax offense or a felony tax, the additional tax liability is not.

3. Where, for reasons beyond the control of the taxable person cannot be carried out records of the market and the amounts of tax payable using kas registrants, the taxpayer is obliged to record turnover and the amount of tax due when using a reserve of cash register. When the check-in, marketing and the amounts of tax by applying the reserve cash register is impossible, the taxable person may be authorized to the sale.

3A. taxable persons carrying out the records of the market and the amounts of tax payable using kas registrants are required: 1) to the fiscal receipt or invoice print from each sale and issue the printed document;

2) make immediate declaration to the competent service to the operator registers recording any irregularities in the work of the Fund;

3) make money entering a to control the status of their integrity and accuracy of the work on the request of the competent authorities;

4) to report cash entering a mandatory technical inspection the competent to the operator service kas registrants;

5) use kas registrants in accordance with the conditions laid down in the regulations issued on the basis of paragraph 1. 7A, paragraph 1;

6) store copies of documents for a period in article required cash. 112, in accordance with the conditions laid down in the Act of 29 September 1994 on accounting (Journal of laws of 2013.330, as amended);

7) use money entering a only to keep records of their own sales, subject to paragraphs 2 and 3. 3B;

8) to print issued by the cash recording documents and their copies;

9) and keep a record of the progress of the operation of the cash register, taking into account the measures adopted pursuant to paragraph 1. 7A. 9, paragraph 1;

10) enter the cash register to the Director of the tax office in order to obtain a registration number of cash;

11) subjected to compulsory technical review cash recording that the taxpayer lost and then recovered, before you use to keep records.

3B. taxable persons carrying out the records using kas registrants in which the taxable amount is the amount of any Commission or other remuneration for services performed under the agency contract, order, brokering or other contracts of a similar nature, or margin, check for the purpose of calculating derived by them and the amounts of tax all sales of its own and carried out for or on behalf of other taxpayers.

3 c. taxable persons may apply to the records of the market and the amounts of tax money only recording that they purchased at a time when money was covered by the confirmation of the President of the Main Office of measurement referred to in paragraph 1. 6B, taking into account paragraph 3. 3D 3d. Where, for a given kind of activities, in accordance with the regulations issued on the basis of paragraph 1. 7A, paragraph 1, are provided for recording cash to apply special-the taxpayer is obliged to apply these money.

4. Taxpayers who will check in on the market and the amounts of tax in the applicable dates, may deduct from the tax amount spent for the purchase of any of the kas registrants reported on the day of commencement (liability) check-in 90% of the purchase price (without tax), but not more than £ 700.

5. where the taxpayer started check-in in the applicable time limits and performs only actions exempt from tax or is a taxable person, in which the sale is exempt from tax pursuant to art. 113 paragraph 1. 1 and 9, the tax authority shall refund the amount referred to in paragraph 1. 4 to the bank account of the taxpayer in a Bank established in the territory of the country or on behalf of the taxpayer in a cooperative hand credit unions, of which it is a member, within a time limit to 25. day after the date of submission of the application by a taxable person.


6. taxable persons shall be required to refund deducted or returned them to the amounts spent on the purchase of kas, where during the period of 3 years from the date of check-in will use them or make subject to a limit of application money to mandatory technical inspection by the competent service, as well as in the event of a breach of the conditions relating to the deduction of the amounts referred to in the regulations issued on the basis of paragraph 1. 7, points 1 and 2.

6a. the Cash register to keep records referred to in paragraph 1. 1, you must provide a valid check-in the basic data relating to the transactions, including the amount realized by the taxpayer on the market and the amounts of tax, and must store this data or provide secure their messaging to external storage media. Fiscal memory cash register must have a unique number, in the framework of material and technical activities by the proper Minister of public financies.

6B. the national Producers and processors of the intra-Community acquisition or importation kas registrants to enter the territory of the country are required to obtain for the type of cash registers, used to keep the records referred to in paragraph 1. 1, the President of the Central Office of measures, that money meet the functions listed in paragraph 1. 6a and the criteria and the technical conditions that must match.

6 c. Confirmation referred to in paragraph 1. 6B, appears for a specified period and may be revoked in the case of the placing on the market of kas registrants not satisfying the functions, criteria and technical conditions to be met by cash registering, or incompatible with the master copy of the cash or the documents to accompany the application for this confirmation.

6 d, the President of the Central Measurement Office: 1) by means of a decision, it seems, refuses to issue or revoke the confirmation referred to in paragraph 1. 6B;

2) publish in the official journal of the root authority Measures list of types of kas registrants: a) who have received the confirmation referred to in paragraph 1. 6B, together with the determination of the number and the date of confirmation, the date and the name of the manufacturer of the national operator of the intra-Community acquisition or importation of kas, b) that confirmation has been reversed, as referred to in paragraph 1. 6B, together with the determination of the number and the date of confirmation, the date of its withdrawal and the name of the manufacturer of the national, entity that has made the intra-Community acquisition or importation kas registrants.

6E. The fulfilment of functions, and the criteria and technical specifications by health registration is concluded on the basis of the results of tests performed by the President of the Central Office of measures, confirmed the report.

6f. Where it is established on the basis of studies that that type of cash registers recording does not meet the specific functions, criteria and technical conditions, the President of the Main Measure Authority refuses to issue the confirmation referred to in paragraph 1. 6B. 6 g. Domestic producers and processors of the intra-Community acquisition or importation kas registrants who have obtained the confirmation referred to in paragraph 1. 6B, are required to: 1) organise the service of recording cash registers making maintenance cash registers;

2) post in the documents required to checkout when placing it on the market of the Declaration, according to the formula set out in legislation issued on the basis of paragraph 1. 9, paragraph 1, of the subject by provided the money required features, criteria and technical specifications and compliance with the master copy of the cash, which was the basis for the issue of the confirmation referred to in paragraph 1. 6B. 6 h. The entity carrying out the sale of money registering it the user is obliged to provide an up-to-date list of qualified entities that carry the service referred to in paragraph 1. 6 g, paragraph 1, together with the addresses of the points in which they are carried out maintenance services (including maintenance of kas) in respect of a given type.

6. Those who have had a request for the confirmation referred to in paragraph 1. 6B, are required before the winding-up of activities to transfer by contract responsibilities and powers in the conduct of the service referred to in paragraph 1. 6 g, paragraph 1, to another entity which is the domestic manufacturer, the subject of an intra-Community acquisition or importation of kas, introducing to the market of cash entering a or other operators service kas registrants. At the conclusion of the contract service providers of kas registrants are obliged to notify the proper for them to head the IRS.

6j. where the market introduced cash recording that, contrary to the Declaration referred to in paragraph 1. 6 g, paragraph 2, do not meet the required functions, criteria and technical conditions, or not attached to cash such a declaration, the head of the tax office imposed by a decision of the national producer, making the intra-Community acquisition or importation of recording cash registers or other entity implementing the market these cash penalty of $ 5000.

6 k. the basis for the adoption of the decision referred to in paragraph 1. 6j, in terms of the required functions, criteria and technical specifications is the opinion of the President of the Central Office of measures, which include a description of the deficiencies in terms of the fulfilment of these functions, criteria and conditions.

61. The proceeds from the fines referred to in paragraph 1. 6j, are revenue of the State budget. The amount of the penalty payment should be brought, without request the Director 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 paragraph 1. 6j. 7. The proper Minister of public financies, by way of regulation: 1) shall determine the manner, conditions and mode of deduction from the amount of tax due (reimbursement) the amount referred to in paragraph 1. 4 and 5, having regard to the obligations of taxable persons associated with the submission of the tax return and abuse of the payment (reimbursement) of these amounts;

2) will determine the cases, conditions and refund to the taxpayer amounts referred to in paragraph 1. 6, and other cases of breach of their deduction (repayment), causing the need to make by the taxpayer, whereas the period of use of cash registers, compliance by taxpayers technical conditions related to the use of these registers and the need to ensure control of the implementation of the imposed obligation to repay taxpayers deducted or returned them to the amounts spent on the purchase of kas registrants in the event of a breach of the conditions relating to the deduction (repayment) of these amounts;

3) may specify other than that referred to in paragraph 1. 4, limit deductions for health on the use of special, which programmatically, functionally and structurally are integrated with other devices, whereas the costs associated with their acquisition.

7A. The proper Minister of public financies shall determine by regulation: 1) how to keep records on the market and the amounts of tax payable using kas registrants, including applying special for a specific type of business, and the conditions for the use of cash by the taxpayer, having regard to the need for proper accounting market and amounts of tax payable using kas registrants by taxable persons referred to in paragraph 1. 1, and the need to counter the nieewidencjonowaniu marketing and sales tax amounts owed using cash registers by those taxpayers, as well as ensure the control of correctness of tax filing;

2) deadline cash to the Director of the tax office in order to obtain a registration number, types of documents, which are carried out or in connection with the use of a cash register, and the designs of these documents, taking into account the need to ensure the proper check-in marketing and sales tax amounts owed using kas registrants by taxable persons referred to in paragraph 1. 1;

3) conditions of organizing and conducting the service cash registers recording relevant to accounting, including conditions that should comply with the operators of the service cash registers recording, taking into account the need to correct accounting market and amounts of tax payable using these registers by the taxable persons referred to in paragraph 1. 1, and the availability of the service cash registers;

4) the time limits and the extent of mandatory technical inspection, referred to in paragraph 1. 3A, paragraphs 4 and 11, taking into account the need to verify the correct operation of the cash register for proper check-in marketing and the amounts of tax owed, storage registered in its data, the consumer evidence acquisition of goods and services and other fiscal documents.

8. The proper Minister of public financies may exempt, by regulation, for a specified period, certain groups of taxpayers, and some of the things from the obligation referred to in paragraph 1. 1, and specify the conditions for the use of the exemption, whereas the public interest, in particular the situation of the State budget. When issuing the regulation proper minister of public financies takes into account: 1) the size and proportions of sales exempt from tax in the Group of taxpayers;

2) used by taxpayers for documenting policies;

3 organizational and technical capabilities) of taxpayer records using kas registrants;

4) the need to ensure the implementation of the obligation referred to in paragraph 1. 1, taking into account the benefits of the check-in on the market and the amounts of tax payable using kas registrants and refund to taxable persons by the State budget part of the expenditure for the purchase of those cash registers;

5) the need to ensure the correctness of the tax, including the proper check-in marketing and the amounts of tax;

6) the need to ensure the control of correctness of tax filing;

7) the need to prevent abuse of nieewidencjonowaniem by the taxpayers.


9. the competent Minister for Economic Affairs in consultation with the competent Minister of public financies shall determine by regulation: 1) detailed criteria and technical conditions, which must match the money recording and how to mark fiscal memory cash registers recording the unique numbers, the conditions of their allocation, and documents that should be attached to the cash register when placing it on the market, 2) data, which should contain the manufacturer's request the national or entity making intra-Community acquisition or importation kas registrants for the confirmation referred to in paragraph 1. 6B, as well as the types of documents, including statements, and cash registers and research master recording to be presented or supplied together with the application, 3) period for which is issued the confirmation referred to in paragraph 1. 6B, 4) range of recording data and the types of unions contained in the report referred to in paragraph 1. 6E – having regard to the need to prevent nieewidencjonowaniu or improper accounting to marketing and sales tax amounts payable by taxpayers, security classified data, the need to ensure consumer rights to receive proof of acquisition of goods and services from the exposed amount of tax and the ability to check by the proper check in transaction and issuance of proof of its execution and optimized for the type of technical solution on the market for construction of kas registrants, as well as the desirability of regular update and verification of issued receipts referred to in paragraph 1. 6B. Chapter 4 of the retention periods of documents Article. 112. [storage records and documents] taxpayers are required to keep the records held for the purposes of tax filing and all documents, in particular the invoice associated with this settlement until the expiration of the limitation period of the tax liability, subject to article 22. 130 d of paragraph 1. 3 and art. paragraph 134. 3. Article. 112A. [how to store invoices] 1. Taxpayers keep: 1) issued by itself or on behalf of invoices, including invoices issued again, 2) received invoices, including invoices issued again – broken down into periods, so that easy to find, and the authenticity of the origin, the integrity of the content and readability of these invoices from the moment of their issue or receipt until the expiration of the limitation period of the tax liability.

2. taxable persons who established his business in the territory of the country shall be required to store invoices in the territory of the country.

3. The provisions of paragraph 1. 2 shall not apply if the invoices are stored outside the territory of the country in electronic form in such a way that the tax authority or tax inspection authority, by electronic means, on-line access to these invoices.

4. Taxpayers provide tax authority or tax inspection authority to request, in accordance with special regulations, immediate access to the invoices referred to in paragraph 1. 1, and in the case of invoices stored electronically – also get their power consumption and processing of the data contained in them.



DIVISION XII Special Procedures Chapter 1 specific procedures on small business Article. 113. [tax exemption] 1. Shall be exempt from tax sale by taxpayers whose sales value does not exceed the total in the previous tax year the amount of 150 000 €. To the value of sales will not be included in the amount of tax.

2. To the value of the sale referred to in paragraph 1. 1 not included: 1) intra-Community supply of goods and mail-order sales from the territory of the country and mail order on the territory of the country;

2) paid for the supply of goods and provision of services, exempt from tax under art. 43 paragraph 1. 1 or legislation issued on the basis of article. 82 paragraph 1. 3, with the exception of: a) transactions relating to property b) the services referred to in article 1. 43 paragraph 1. 1 paragraph 7, 12 and 38 – 41, c) insurance services, if these activities are not of the nature of the transaction;

3) the supply of goods for consideration, which, on the basis of the provisions of the income tax Act are counted by the taxpayer to fixed assets and intangible assets subject to depreciation.

3. (repealed) 4. Taxable persons referred to in paragraph 1. 1 and 9, can opt out from the exemption referred to in paragraph 1. 1 and 9 provided written notice of this intention to the Director of the tax office before the beginning of the month in which the leave from the exemption and, in the case of taxpayers starting during the tax year activities referred to in article 1. 5, who want to opt out from the exemption from the first steps done-before to do this.

5. If the value of sales exempt from tax under paragraph 2. 1 exceeds the amount referred to in paragraph 1. 1, the exemption shall be repealed from the steps, which exceeded this amount.

6. (repealed) 7. (repealed)

8. (repealed) 9. Shall be exempt from tax sale made by the taxpayer during the tax year beginning of activities referred to in article 1. 5 If the projected by the sales value will not exceed, in proportion to the period of the business in the tax year, the amounts referred to in paragraph 1. 1.10. If the actual value of sales exempt from tax under paragraph 2. 9, in proportion to the period of the business, during the tax year exceeds the amount referred to in paragraph 1. 1, the exemption shall be repealed from the steps, which exceeded this amount.

11. A taxable person who has lost the right to exemption from tax or resigned from that exemption, you may, not earlier than one year from the end of the year in which it lost the right to exemption from or resigned from that release, once again benefit from the exemption referred to in paragraph 1. 1.11a. The provision of paragraph 1. 11 shall apply mutatis mutandis to the taxpayer who is a natural person, that before the end of the business has lost the right to exemption from tax or resigned from that exemption, and then began again to perform the steps referred to in article 1. 5.12. In the case when a taxable person as referred to in paragraph 1. 1 or 9, a contractor relationship exists, as referred to in article. 32 paragraph 1. 2-4, which affect its reported by the taxpayer in the transaction with this contractor the value of sales in such a way that it is lower than the market value for determining the moment of loss under the tax exemption referred to in paragraph 1. 5 and paragraph 1. 10, account shall be taken of the market value of those transactions.

13. The exemptions referred to in paragraph 1. 1 and 9, does not apply to taxable persons: 1) the supplying of goods listed in annex a) # 12, b) taxed goods subject to excise duty within the meaning of the excise tax, with the exception of:-electricity (Tariff 35.11.10.0), tobacco, cars, other than those referred to in (a). e, in by the taxpayer on the basis of the provisions of the income tax Act, to the assets subject to depreciation, c) buildings, structures, or parts thereof, in the cases referred to in article 1. 43 paragraph 1. 1, paragraph 10 (a). (a) and (b), (d)) of building land, e) of new means of transport;

2) service providers: a), (b)) in the field of consultancy, with the exception of agricultural advice relating to the cultivation and breeding of crops and livestock and animal husbandry, as well as associated with drawing up the development plan and the modernisation of the agricultural holding, c) jewellery;

3) without an established business in the territory of the country.

14. (repealed) Article. 114. [Taxation in the form of a lump sum] 1. Taxpayer services-providing personal taxi, with the exception of rental cars with driver (Tariff 49.32.11.0), you may choose the taxation of these services in the form of a lump sum at the rate of 3%, [11] after a written notice of head of the tax office by the end of the month preceding the period in which it will apply a lump sum.

2. the taxable services in the form of a lump sum referred to in paragraph 1. 1, shall not apply to the provision of article. 86.3. In the field of services, referred to in paragraph 1. 1, taxed in the form of a lump sum taxable person shall submit within the time limit referred to in article 2. 99 paragraph 1. 1, tax. The provisions of article 4. 99 paragraph 1. 7A and 7b shall apply mutatis mutandis.

4. A taxable person who chose the taxation in the form of a lump sum, you may opt-out of this form of taxation, not earlier than 12 months, after a written notification to the Director of the tax office, within a time limit to the end of the month preceding the month of which will not be held accountable in the form of a lump sum.

5. The proper Minister of public financies shall determine, by regulation, the pattern of the tax referred to in paragraph 1. 3, along with explanations as to how to fill it, having regard to the time and place for the submission of tax return.

6. (repealed) Chapter 2 Specific procedures for flat-rate farmers Article. 115. [flat-rate tax return] 1. The farmer ryczałtowemu responsible for the supply of agricultural products to the taxpayer the tax, which accounts for the tax, shall be entitled to a flat-rate tax in respect of the acquisition of some of the means of production for agriculture taxable the tax. The amount of the flat-rate tax is paid to the farmer ryczałtowemu by the buyer of agricultural products.

2. the rate of the flat-rate tax, as referred to in paragraph 1. 1 amounts to 6.5% [12] the amount due in respect of the supply of agricultural products, reduced by the amount of the flat-rate tax.


Article. 116. [Invoice documenting the acquisition of agricultural products] 1. A taxable person registered for VAT Please note that purchasing agricultural products from the flat-rate farmer issues in duplicate invoice documenting the purchase of these products. The original of the invoice is forwarded to the supplier.

2. Invoice documenting the acquisition of agricultural products should be marked as "Invoice RR" and contain at least the following: 1) the name and surname or name, or the name of the summary of the supplier and the buyer and their addresses;

2) tax identification number or social security number of the supplier and the purchaser;

3) passport number of the supplier or another document certifying his identity, the date of issue of this document and the name of the authority which issued the document, if the flat-rate farmer making the supply of agricultural products is a natural person;

4) the date of acquisition and the date of issue and the serial number of the invoice;

5) the names of the acquired agricultural products;

6) unit of measure and the quantity of purchased agricultural products and the identification (description) of the class or the quality of these products;

7) unit price purchased agricultural product without the amount of the flat-rate tax;

8) the value of agricultural products purchased without the amount of the flat-rate tax;

9) rate of the flat-rate tax;

10) the amount of the flat-rate tax on the value of purchased agricultural products;

11) value of purchased agricultural products together with the amount of the flat-rate tax;

12) the amount of the debt in total, together with the amount of the flat-rate tax, expressed digitally and in words;

13) clearly legible signatures of persons authorized to issue and receipt of the invoice or the signatures and names of these people.

3. A VAT invoice RR should also contain a statement of the suppliers of agricultural products shall be added: "I declare that I am a farmer a flat-rate slow motion from the goods and services tax pursuant to art. 43 paragraph 1. 1 paragraph 3 of the law on tax on goods and services. ".

4. in the case of cultivation contracts or other contracts of a similar nature the Declaration referred to in paragraph 1. 3, may only be made once during the term of the contract. This statement shall be drawn up as a separate document. This document should contain the elements referred to in paragraph 1. 2, points 1 to 3, and the date of the conclusion of and determine the subject matter of the contract, the date of preparation of this document and read the signature of the declarant. The document shall be drawn up in two copies. The original is passed to the buyer.

5. In case of cancellation of the tax exemption referred to in article 1. 43 paragraph 1. 1 paragraph 3 consisting of the Declaration referred to in paragraph 1. 4, shall immediately inform the buyer.

6. Flat tax increases on agricultural products to the purchaser the amount of input tax referred to in article 1. 86 paragraph 1. 2, in the Bill for the tax period in which the payment was made, provided that: 1) the acquisition of agricultural products is associated with the delivery of the subject;

2) the payment of import duties on agricultural products, including the amount of the flat-rate tax, there is a flat-rate farmer's bank account no later than 14. the day, counting from the day of purchase, except in the case where the farmer has entered into an agreement with the purchasers of agricultural products indicating a longer payment term;

3) in a document certifying payment for agricultural products will be given a number and date of invoice confirming purchase these products or on the confirmation invoice purchase agricultural products provides identification data of a document certifying payment.

7. Date of payment shall be the date of issue of the disposal of the banking transfer of funds to the bank account of the flat-rate farmer, if the disposition was made.

8. the condition referred to in paragraph 1. 6, paragraph 2, applies to that part of the payment, which is the difference between the amount of the payment for the delivered agricultural products and the amount of payment for the goods and services supplied to the farmer ryczałtowemu by the purchaser of these agricultural products.

9. By the amounts receivable for goods and services provided to the farmer ryczałtowemu, referred to in paragraph 1. 8, is also understood as deductions for payments of instalments of loans and advances granted to the farmer ryczałtowemu supplying agricultural products, supplied by the taxable person to the acquirer of the products, provided that: 1) an advance payment has been transferred to the bank account of the flat-rate farmer, and the confirmation invoice purchase agricultural products provides identification of the evidence to make that payment;

2) installments and loans arising from the agreements concluded in written form.

9A. By payment for goods and services provided to the farmer ryczałtowemu, referred to in paragraph 1. 8, is also understood, if you derive from other laws, regulations of the Council of the EU or the titles of regulations (enforcement).

9B. The provisions of paragraph 1. 6 paragraph 3 shall not apply to documents showing payment in advance when the conditions referred to in paragraph 1. 9, paragraph 1. In the case where an advance the entire amount of the debt for the acquisition of agricultural products, the provisions of paragraph 1. 6 paragraph 3 shall not apply, provided that the taxpayer after the acquisition of agricultural products will issue and will release the farmer ryczałtowemu evidence of purchase of agricultural products, which will also be shown the identity of the documents proving payment of the advance to the bank account of the flat-rate farmer.

10. the flat-rate farmer is obliged to store the original tax invoices RR and copies of the statements referred to in paragraph 1. 4, for a period of 5 years from the end of the year in which the invoice was issued.

Article. 117. [exemption from the obligation to issue invoices] flat-rate farmer in the field of agricultural activity that provides agricultural products are exempt from the obligation to: 1) the issuance of invoices;

2) keep records of purchase and supply of goods and services;

3) for submission at the tax office tax referred to in article 1. 99 paragraph 1. 1;

4) of registration referred to in article 2. 96. Article. 118. [the application of the provisions of the Act] the provisions of art. 115. 116 paragraph 1. 1-3. 5-10 and art. 117 shall apply mutatis mutandis in the case of the exercise by the flat-rate farmer agricultural services to taxpayers who calculate this tax.



Chapter 3 specific procedures for the provision of tourism services Article. 119. [Taxation services tourism] 1. The taxable amount in the performance of services of tourism the margin amount is reduced by the amount of tax payable, subject to paragraph 2. 5.2. By mark, referred to in paragraph 1. 1, understand the difference between the amount you want to pay customer service, and the actual costs incurred by the taxpayer in respect of the acquisition of goods and services of other taxable persons for the direct benefit of the traveller; by services for the direct benefit of the traveller means services which constitute a component of the supply of tourism and, in particular, the transport, accommodation, meals, insurance.

3. the provision of paragraph 1. 1 applies regardless of who acquires the service for tourism, where the taxpayer: 1) (repealed) 2) works for the benefit of customer services in its own name and on its own account;

3), for the provision of services acquires goods and services from other taxable persons for the direct benefit of the traveller.

4) (repealed) 3a. Taxable persons referred to in paragraph 1. 3, shall be required to keep records referred to in article 1. 109 paragraph 1. 3, taking into account the amounts spent for the acquisition of goods and services of other taxable persons for the direct benefit of the traveller, and possess documents that derive these amounts.

4. Taxable persons referred to in paragraph 1. 3, shall not be entitled to a reduction in the amount of the tax due on the amount of input tax on the goods and services acquired for the direct benefit of the traveller.

5. where, for the provision of tourism services, in addition to the services purchased from other taxable persons for the direct benefit of the traveller, the taxpayer performs on its own part of the benefits under this service, hereinafter referred to as "own", the tax base shall be established separately for its own services and in respect of services purchased from other taxable persons for the direct benefit of the traveller. To determine the tax base for services shall apply mutatis mutandis the provisions of article 4. 29A. 6. In the cases referred to in paragraph 1. 5, the taxpayer is obliged to demonstrate in their records, what part of the payment for the service is attributable to services acquired from other taxable persons for the direct benefit of the traveller, and what their own services.

7. Tourism Services are subject to tax tax rate of 0% if the services purchased from other taxpayers for the direct benefit of the traveller are provided outside the European Union.

8. If the services purchased from other taxable persons for the direct benefit of the traveller are provided both on the territory of the European Union and outside it, the tourism services are taxable at 0% tax rate only in the part that applies to services provided outside the European Union.

9. the provisions of paragraphs 1 and 2. 7 and 8 shall apply provided that the taxable person documents confirming the provision of these services outside the territory of the European Union.

10. (repealed) Chapter 4 specific procedures for the supply of second-hand goods, works of art, collectors ' items and antiques Art. 120. [Delivery of second-hand goods and works of art] 1. For the purposes of this chapter: 1) by the work of art shall mean: a) pictures, collages and similar decorative plates, drawings and pastels, executed entirely by the artist, with the exception of plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated products, crafts, fabrics, painted for the scenography of theatre, to the Design Studio of artistic or similar applications (CN CODE 9701), (PKWiU ex 90.03.13.0) ,


(b)) original engravings, prints and lithographs, made in a limited number of copies, in black and white or in colour of one or several sheets, made entirely by the artist, irrespective of the used by the process or of the material, excluding any mechanical or photomechanical process (CN CODE 9702 00 00), (PKWiU ex 90.03.13.0), c) original sculptures and statuary, in any material, provided that they are executed entirely by the artist; casts of sculptures, whose number is limited to 8 copies, and execution was supervised by the artist or his heirs (CN CODE 9703 00 00), (PKWiU ex 90.03.13.0), d) tapestries (CN CODE 5805 00 00), (PKWiU ex 13.92.16.0) and wall textiles (CN CODE 6304), (PKWiU ex 13.92.16.0) made by hand from original designs provided by artists, 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 and limited to 30 copies, all sizes and housings;

2) by collectors ' means: a) postage stamps or stamp, postmarks, first circuit, stamped stationery and the like, ofrankowane, and if nieofrankowane, is found to be invalid and not intended for use as an important means of payment (CN CODE 9704 00 00), b) collections and collectors ' pieces of Zoological value, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or Numismatic interest (CN CODE 9705 000 000) , as well as collectors ' items, referred to in article 1. 43 paragraph 1. 1 paragraph 7;

3) by antiques means items other than those mentioned in points 1 and 2, whose age exceeds 100 years (CN CODE 9706 00 00);

4) goods used means movable tangible goods fit for further use in their current state or after repair, other than those referred to in paragraphs 1 to 3 and other than precious metals or precious stones (7102 7103 7106,, CN 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) by the amount of the sale means the total amount that the taxpayer has received or is to receive in respect of the supply of goods from the purchaser or a third party, including subsidies received, subsidies and other payments directly related to the delivery of, taxes, duties, levies and other charges of a similar nature and additional costs, such as commissions, packing, transport and insurance costs, which the taxpayer shall be debited to the purchaser , excluding the amounts referred to in article 1. 29A paragraph. 7;

6) by the amount of the acquisition means all components of remuneration referred to in paragraph 5, that the supplier of the goods received or is to receive from the taxpayer;

7) by the total value of supplies means the sum of the individual sales quotas;

8) by the total value of the purchase means the sum of the individual amounts.

2. the rate of the tax 7% [13] shall apply to the import of works of art, collectors ' items and antiques.

3. Tax rate of 7% of the [14] shall also apply to: 1) the supply of works of art made a) by their creator or his successors, b) on an occasional basis by a taxable person other than a taxable person referred to in paragraph 1. 4 and 5, whose business is taxed, where works of art have been imported by the taxable person or a person's acquired from their creators or the heirs of the author, or where they have entitled him to full deduction of the tax;

2) the intra-Community acquisition of goods, if the discharge delivery, as a result of which the place of the intra-Community acquisition of goods is a taxable person of value added tax, which would apply the provisions of paragraph 1.

4. In the case of a taxpayer who makes a supply of second-hand goods, works of art, collectors ' items or antiques acquired previously by that taxable person in the context of the business, for the purpose of resale, the taxable amount is tax margin as the difference between the amount of the sale and the amount of acquisition, less the amount of the tax.

5. If the type of individual collectors or the specificity of their supply makes complicated or impossible to determine the margin in accordance with paragraph 1. 4, the taxable person may, with the consent of the Director of the tax office, calculate the margin as the difference between the total value of the supplies and the total value of the purchased a certain type of collectors ' items in the billing period.

6. (repealed) 7. If, in the cases referred to in paragraph 1. 5, the total value of the purchased a certain type of collectors ' items in the billing period exceeds the total value of the supply of such items, this difference increases the total value of purchase collectibles in the next billing period.

8. If the taxpayer calculates margin in accordance with paragraph 1. 5, it is obliged to apply such a method for calculating the specific margin of collectors ' items to the end of the period referred to in paragraph 1. 13.9. If the difference referred to in paragraph 1. 7, persists for a period of 12 months, the taxpayer loses the right to calculate the margin in accordance with paragraph 1. 5. A taxable person may apply for again use the calculation of the margin in accordance with paragraph 1. 5 one year after the loss of this right from the end of the month, in which it lost the right to settlement of this method.

10. the provisions of paragraphs 1 and 2. 4 and 5 apply to supplies of second-hand goods, works of art, collectors ' items or antiques which the taxpayer acquired from: 1) of the natural person, legal person or organizational unit without legal personality, non-taxable, as referred to in article. 15, or non-taxable value added tax;

2) taxable persons referred to in article 1. 15, if the supply of those goods has been exempted from tax under art. 43 paragraph 1. 1 paragraph 2 or article. 113;

3) taxpayers, if the supply of those goods has been taxed in accordance with paragraph 1. 4 and 5;

4) taxable persons for value added tax, if the supply of those goods has been exempted from tax on the basis of corresponding to the regulations contained in the article. 43 paragraph 1. 1 paragraph 2 or article. 113;

5) taxable persons for value added tax, where the supply of such goods was subject to value added tax on the basis of corresponding regulations contained in paragraph 1. 4 and 5, and the buyer has documents clearly proving acquisition of goods on these principles.

11. the provisions of paragraphs 1 and 2. 4 and 5 can also apply to delivery: 1) works of art, collectors ' items or antiques which previously imported by the taxable person referred to in paragraph 1. 4 and 5;

2) works of art acquired from their creators or the heirs of 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 are subject to tax at the rate of 7% [15].

12. in the case of the supply of goods referred to in paragraph 1. 11 paragraph 1, the amount of the purchase, which must be taken into account in calculating the margin referred to in paragraph 1. 4 and 5, shall be an amount equal to the amount of the tax base used for import of goods plus the tax on the importation.

13. the provision of paragraph 1. 11 shall apply in the case where the taxpayer has notified in writing the Director of the Tax Office of the adopted way of taxation in accordance with paragraph 1. 4 and 5 before delivery. The notice is valid for a period of 2 years from the end of the month in which the taxable person has notified the Director of the tax office. After this period, if the taxpayer wants to use the procedure of tax margin, must again submit a notice.

14. A taxable person may apply the General principles of taxation of the supply to which the provisions of paragraph 1. 10 and 11. In case of application of the General principles of the taxpayer is entitled to deduct the amount of the input tax on the goods referred to in paragraph 1. 11, in the settlement for the period in which was established the tax obligation on the taxpayer in respect of the supply of those goods.

15. If the taxpayer in addition to the principles referred to in paragraph 1. 4 and 5, also applies the General principles of taxation, it is obliged to keep records in accordance with art. 109 paragraph 1. 3, taking into account the Division depending on how taxation; in respect of the supply referred to in paragraph 1. 4 and 5, the records must contain, in particular, the amount of the acquisition of goods necessary for the determination of the amount of the margin referred to in those provisions.

16. (repealed) 17. To the extent that the taxpayer makes a taxable supply of goods in accordance with paragraph 1. 4 and 5, or a reduction in the amount of the reimbursement of the difference of tax does not apply to purchased by the taxpayer: 1) works of art, collectors ' items and antiques imported by him;

2) works of art acquired from their creators or the heirs of creators;

3) works of art acquired from the taxpayer's non-taxable person referred to in paragraph 1. 4 and 5.

18. The provisions of paragraph 1. 17 does not apply in situations where the supply of goods is subject to tax on the basis of other than those referred to in paragraph 1. 4 and 5.

19. the reduction in the amount of or reimbursement of the difference of tax does not apply to purchased by a taxpayer of second-hand goods, works of art, collectors ' items and antiques if you are subject to tax in accordance with paragraph 1. 4 and 5.

20. in the case of the export of goods made by a taxable person as referred to in paragraph 1. 4 and 5, to the application of the principle of taxation in accordance with paragraph 1. 4 and 5, the margin is subject to tax rate of 0%.

21. The provisions of paragraphs 2 and 3. 1-20 does 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] 1. Whenever the provisions of this chapter is talking about gold investment firm shall mean: 1) gold in the form of bars or wafers to at least 995 thousandths and gold represented by securities;

2) gold coins which meet the following conditions:


and) have at least attempt 900 thousandths, b) were knocked out after the year 1800, c) are or were the applicable tender in the country of origin, d) are sold at a price that does not exceed by more than 80% of the market value of the gold contained in the coins.

2. Gold coins listed in the list published in the C series of the official journal of the European Union shall meet the conditions set out in paragraph 1. 1 paragraph 2 throughout the year of the census.

3. Gold coins, referred to in paragraph 1. 1 and 2, shall not be treated as collectors ' items of Numismatic values.

Article. 122. [tax exemption] 1. Shall be exempt from tax the supply, intra-Community acquisition and importation of investment gold, including investment gold represented by certificates for allocated gold or nieasygnowane, or gold, which is trading on gold accounts, and in particular the loans in gold and swap operations in gold, involving the right of ownership or claim in respect of investment gold, as well as transactions concerning investment gold associated with futures and forward , causing the transfer of ownership or claim in respect of investment gold.

2. the exemption referred to in paragraph 1. 1, shall apply mutatis mutandis to the services provided by agents acting in the name and on behalf of other people, the intermediate in the supply of investment gold for their principal.

Article. 123. [Resignation from the exemption] 1. The taxpayer can opt out from the exemption referred to in article 1. paragraph 122. 1:1) produces investment gold or processes different type of gold into investment gold, and the delivery is effected for another taxable person, or 2) to the extent provided the company shall supply gold for industrial purposes, and the supply concerns of investment gold, as referred to in article. 121 paragraph 1. 1, paragraph 1, and shall be made to another taxable person.

2. the provision of paragraph 1. 1 shall apply mutatis mutandis to the services referred to in article 1. paragraph 122. 2.3. Taxable persons referred to in paragraph 1. 1 and 2, shall be required to give notice in writing of his intention to resign from the exemption the Director of the tax office before the beginning of the month in which the leave from the exemption, except that in the case of taxable persons embarking on activities referred to in article 1. 122, in the tax year-before the first of these steps.

Article. 124. [reduction of the amount of tax payable] 1. The taxpayer performing actions exempt from tax under art. paragraph 122. 1 has the right to a reduction in the amount of the tax by the amount of the input tax: 1) from the acquisition of investment gold from the taxpayer referred to in art. paragraph 123. 1;

2) from the acquisition, including intra-Community trade, or import of gold other than investment gold where gold is then transformed into investment gold by that taxable person or on his behalf;

3) from the acquisition of services involving the change of form, weight or purity of gold including investment gold.

2. The taxpayer exempt from tax pursuant to art. paragraph 122. 1, which produces investment gold or process gold investment gold, shall be entitled to deduct from the amount of tax the amount of input tax on the acquisition, including intra-Community trade, or importation of goods or services related to the manufacture or processing of this gold.

3. the provision of article. 86 paragraph 1. 2 shall apply mutatis mutandis.

Article. 125. [records of] 1. Taxable persons making supplies of investment gold shall be required to keep records referred to in article 1. 109 paragraph 1. 3.2. The records should also include data relating to the customer, that allow him to be identified.



Chapter 6 travel tax refund System Article. 126. [tax refund travellers] 1. Individuals with no permanent place of residence in the territory of the European Union, hereinafter referred to as the "travellers", have the right to reimbursement of the tax paid on the acquisition of goods within the territory of the country, that intact have been exported by not outside the territory of the European Union in the personal luggage of a traveller, subject to paragraph 2. 3 and art. 127 and 128.

2. Permanent resident referred to in paragraph 1. 1, is determined on the basis of the passport or other document stating the identity.

3. Tax refund not paid on acquisition of motor fuels.

Article. 127. [the seller] 1. The tax return referred to in article 2. paragraph 126. 1, if you purchase goods from taxable persons, hereinafter referred to as "sellers" who: 1) are registered as taxpayers and 2) shall keep records on the market and the amounts of tax payable using kas registrants, and 3) entered into an agreement on the tax return with at least one of the entities referred to in paragraph 1. 8.2. The provisions of paragraph 1. 1 paragraph 3 shall not apply if the seller shall refund to the traveller.

3. Vendors may not be the taxpayers, whose sale is exempt from tax pursuant to art. 113 paragraph 1. 1 and 9.

4. The seller shall be required to: 1) inform the Director of the tax office in writing that are retailers;

2) provide the traveller a written refund policy information in four languages: Polish, English, German and Russian;

3) mark the points of sale sign that informs travellers about the possibility of buying the goods, which shall be entitled to reimbursement of the tax;

4) inform the Director of the Tax Office for the place where the traveler making the purchase with them goods can pick up, and who have included agreement on a tax return, and submit copies of these agreements.

5. travel tax is made in gold by the seller or by entities whose activity is making the return referred to in article 2. paragraph 126. 1. the refund shall be made in the form of cash payments or credit transfer, cheque settlement or payment card.

6. The seller, referred to in paragraph 1. 5, may make a return referred to in article 1. paragraph 126. 1, provided that their turnover for the previous tax year amounted to over 400 000 and that make the refund only in respect of goods purchased by a traveller on this seller.

7. the provision of paragraph 1. 6 shall also apply in cases where the seller does not meet the condition concerning the turnover referred to in that provision, but only in respect of sales made to the traveller in the tax year in which satisfy this condition.

8. the entities referred to in paragraph 1. 5, not vendors can make a return referred to in article 1. paragraph 126. 1, provided that they: 1) are at least 12 months preceding the filing of the application for the issue of a certificate as referred to in paragraph 6, registered taxable persons of the tax;

2) notified in writing to the Director of the Tax Office of the intention to start business travel tax refund;

3) for at least 12 months preceding the filing of the application for the issue of a certificate as referred to in paragraph 6, have no arrears in taxes which are revenue of the State budget and a backlog of contributions to social insurance;

4) (repealed) (5)) made at the tax office the deposit guarantee of $ 5 million in the form of: (a)) money deposit, b) bank guarantees, c) Treasury bonds at least a three-year maturity;

6) obtained from the proper Minister of public financies certificate stating the fulfilment of a total of conditions mentioned in paragraph 1-5.

9. Deposit guarantee referred to in paragraph 1. 8 paragraph 5, is maintained throughout the period of activity of the entity referred to in paragraph 1. 5, and shall be refunded after the end of the activities associated with the return of the tax.

10. the entity referred to in paragraph 1. 8, carry a tax refund can only be a limited liability company or joint stock company.

11. Directors of companies referred to in paragraph 1. 10 may not be penalized for tax offences or for offences committed in order to achieve financial gain.

11A. the certificate referred to in paragraph 1. 8, paragraph 6, the proper minister of public financies it seems for a period not exceeding 2 years.

11B. the condition referred to in paragraph 1. 8, paragraph 3, shall be deemed to be met also in the case where the parties have a backlog in taxes which are revenue of the State budget or with contributions to social insurance and settled the arrears plus interest for late payment within 30 days from the date of the creation of these arrears.

11 c. The provisions of paragraph 1. 8-11b shall apply mutatis mutandis to the entities that received the certificate referred to in paragraph 1. 8, paragraph 6, and that before the expiry of the period for which it was issued, again apply for issue of a certificate for the next period, except that the condition referred to in paragraph 1. 8, paragraph 3, must be met with regard to the period from the date of issue of the certificate to the day preceding the resubmission of issue of the certificate.

12. The proper Minister of public financies shall determine, by regulation, adopt the deposit of guarantee referred to in paragraph 1. 8 paragraph 5, taking into account the need to ensure proper documentation of the adoption of the deposit.

Article. 128. [the basis to make a tax return] 1. Tax refund can be made if the traveler has exported the goods purchased outside the European Union no later than the last day of the third month following the month in which the purchase has been made.

2. The basis for the refund of tax is the presentation by the traveller a document issued by the vendor, on which the Customs Office confirmed stamp stocked in the numerator, the export of goods. To the document should be attached to the issued by the seller the cash register receipt, as referred to in article. 111 paragraph 1. 1.


3. The Customs Office of export confirms the item on the document referred to in paragraph 1. 2, after checking the conformity of the travel data contained in this document with the data contained in the passport or other document stating the identity.

4. the provision of paragraph 1. 3 shall apply mutatis mutandis to the confirmation of the export from the territory of the European Union of goods purchased by the traveller in the territory of a Member State other than the territory of the country.

5. in the case when the traveller leaves the territory of the European Union from the territory of a Member State other than the territory of the country, tax refund shall be entitled, if the document referred to in paragraph 1. 2, was confirmed by the Customs Office by which the goods have been exported from the territory of the European Union.

6. The seller and the entities referred to in article 1. paragraph 127. 5, making the refund to the traveller shall have the right to download from travel commissions from the amount of tax.

7. Settlements between the entity that has made a return, and the seller of the goods shall be governed by the agreements.

Article. 129. [Rate 0%] 1. To the delivery of goods, which was made for the refund to the traveller, the seller applies the tax rate of 0%, provided that: 1) has complied with the conditions referred to in article 1. paragraph 127. 4 paragraph 1 and 4, and 2) before the expiry of the deadline to submit a tax return for a given tax period has received the document referred to in article 1. 128 paragraph 1. 2, which contains confirmation of export of those goods outside the territory of the European Union;

3) has the documents referred to separate the provisions confirming the reimbursement of the amount of that tax, where the tax has been made in the form of a credit transfer, a settlement cheque or credit card.

2. Receipt by the taxpayer proof of export of goods outside the European Union at a later date than that referred to in paragraph 1. 1 paragraph 2, but not later than within 10 months from the end of the month in which the supply was made, authorize the taxable person to make the adjustment of tax from this supply in the Bill for the tax period in which the taxpayer received this document.

Article. 130. [Delegation] 1. The proper Minister of public financies shall determine by regulation: 1) a model of the mark referred to in article 2. paragraph 127. 4 paragraph 3;

2) stamp referred to in article 2. 128 paragraph 1. 2;

3) necessary data, which should contain the document referred to in article 1. 128 paragraph 1. 2.2. The proper Minister of public financies, adopting the regulation referred to in paragraph 1. 1, account shall be taken of: 1) the correct identification of the goods;

2) the possibility of confirmation of export of goods by the Customs authorities;

3) the form in which the refund is to be made;

4) the need for a correct determination of the amount of tax which can apply for the traveller;

5) correct identification of the seller and the buyer;

6) the need to ensure the proper determination of the points of sale sign that informs travellers about the possibility of buying the goods that are entitled to a tax refund.

3. The proper Minister of public financies may determine by regulation: 1) other goods than those mentioned in article 2. paragraph 126. 3 where export does not apply. paragraph 126. 1, 2) minimum total value of purchases resulting from the document referred to in article 2. 128 paragraph 1. 2, at which you can claim a tax refund, 3) the maximum height of the commissions referred to in article 1. 128 paragraph 1. 6 – having regard to the economic situation of the Member States, the situation in the field of trade in goods with foreign countries different groups of goods, the market situation in the marketing of goods subject to tax and the provisions of the European Union.

4. (repealed) Chapter 6a special scheme for telecommunications, broadcasting or electronic services provided by entities having established his business in the territory of the European Union, but without such a registered office in the Member State of consumption, to non-taxable persons referred to in article 1. 28A Article. 130a. [Definitions] Whenever this chapter is talking about: 1) VAT-means tax and value added tax;

2) taxpayers – shall mean the legal persons, organizational units without legal personality and individuals, that have established his business or has a fixed establishment within the territory of the European Union;

3) special procedure VAT application – shall mean the settlement of VAT due in respect of the provision of telecommunications services, broadcasting services or electronic services to the Member State of consumption in which the taxable person is not established business or a fixed place of business.

Article. 130b. [Application information of the intention to make use of the special scheme VAT application] 1. The taxable person providing telecommunication services, broadcasting services or e-services, for which the place of supply is the place determined in accordance with article 4. 28 k, to non-taxable persons referred to in article 1. 28A, established, has his permanent address or usually resides in a Member State of consumption, you may submit a notification informing you of its intention to make use of the special scheme accounting for VAT in the Member State in which it has: 1) established his business or 2) permanent establishment, if the business is not established in the territory of the European Union, or 3) permanent establishment and that selects in order to submit a notification If the business is not established in the territory of the European Union, but has more than one fixed establishment within the territory of the European Union.

2. the Member State in which the taxpayer has made a request, shall be deemed to be the Member State of identification.

3. In the case referred to in paragraph 1. 1, paragraph 3, the taxpayer may not change the Member State of identification earlier than after the expiry of two years from the end of the year, which started using the special scheme VAT accounting.

4. where the Member State of identification is the Republic of Poland, the Declaration is made by means of electronic communication to the Director of the second tax office.

5. the head of the second tax office makes the identification of the taxable person for the purposes of the special scheme VAT accounting and confirms reporting, using the number by which the taxable person is identified for purposes of the tax.

6. Where the taxable person does not meet the conditions for the use of the special scheme VAT accounting, head of the second tax office issues a decision of refusal of acceptance of the Declaration, which is a complaint. The taxpayer is notified of the release of provisions via electronic means of communication.

7. A taxable person identified for VAT application of the special scheme is obliged to notify the Director of the second tax office by using electronic means of communication: 1) changes to the data covered by the Declaration, with the exception of those whose updates made on the basis of article. 96 paragraph 1. 12 or act of 13 October 1995 on the basis of records and identification of taxpayers and payers, 2) changes of the activities covered by the special scheme VAT accounting, as a result of which no longer meets the conditions for its application, 3) discontinue the provision of telecommunications services, broadcasting services and electronic services – no later than 10. day of the month following the month in which she appeared, the fact that requires notification.

8. Where a taxable person identified for the purposes of the special scheme VAT application: 1) shall notify the Director of the second tax office to discontinue the provision of telecommunications services, broadcasting services and electronic services or 2) does not exist, or in spite of documented attempts does not have the ability to contact him or his representative, or for a period of eight consecutive calendar quarters does not provide services covered by this special scheme VAT application , or 3) does not meet the conditions for the use of the special scheme VAT accounting, or 4) systematically fails to comply with the rules concerning the special scheme VAT application – head of the second tax office issues a decision on the termination of the identification of the taxable person for the purposes of the special scheme VAT accounting, that's for the complaint. The taxpayer is notified of the release of provisions via electronic means of communication.

Article. 130 ° c [the lodging VAT] 1. Taxable persons identified for VAT application of the special scheme shall be made by means of electronic communications the declarations for VAT settlement, hereinafter referred to as "VAT declarations, the second tax office Warsaw-Śródmieście, hereinafter referred to as" the second tax office ".

2. VAT consists of quarterly periods within the period to 20. day of the month following each quarter.

3. the period referred to in paragraph 1. 2, ends well when the last day of the period falls on a Saturday or a public holiday off work.

4. VAT declaration should contain: 1), by which the taxable person is identified for purposes of the tax;

2) for each Member State of consumption in which VAT is due: a) the total value of the telecommunications, broadcasting and electronic services less the amount of VAT, b) the total amount of tax payable per service, referred to in point (a). and, along with its broken down by amounts corresponding to individual rates of VAT, c) VAT rate;

3) the amount of the total tax due.


5. where in addition to a fixed place of business in the Member State of identification a taxpayer also has other permanent establishment situated in another Member State from which the services are telecommunications, broadcasting or electronic services, VAT declaration in addition to the information referred to in paragraph 1. 4, should contain: 1) the total value of these services for the Member State in which the taxpayer has a place, along with its broken down by the Member States of consumption, and (2)) the number by which the taxable person is identified for purposes of value added tax and, in the case of his absence, any number by which the taxable person is identified in the Member State in which it is such a place.

6. The amount in the VAT return shall be expressed in euro.

7. where the payment for the provision of telecommunications services, broadcasting services or electronic services were made in currencies other than the euro, to their conversion to the euro exchange rate published by the European Central Bank on the last day of the billing period, and if it is not published on that day – the exchange rate posted the next day.

8. Taxpayers are required to pay VAT amounts in euro, indicating the VAT, which applies to the deposit, within the period referred to in paragraph 1. 2, to the bank account of the second tax office.

Article. 130 d. [obligation to keep electronic records of the transactions covered by the special scheme VAT application] 1. Taxable persons identified for VAT application of the special scheme shall lead in electronic format records of the transactions covered by this special scheme VAT accounting, in accordance with the requirements referred to in article 3(1). 63 c regulation 282/2011.

2. The records referred to in paragraph 1. 1, should be shared by the taxpayer by means of electronic communication on the request of the Member State of identification and the Member State of consumption.

3. the Records referred to in paragraph 1. 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.



Chapter 7 special scheme for telecommunications, broadcasting or electronic services provided by foreign entities for non-taxable persons referred to in article 1. 28A Article. 131. [Definitions] Whenever this chapter is talking about: 1) VAT-means tax and value added tax;

2) foreign entities means legal persons, organizational units without legal personality and individuals without established business or a fixed place of business in the territory of the European Union, implementing activities subject to VAT in the European Union that have not registered their business activity on the territory of the European Union and for which there is a requirement to identify for VAT in a Member State;

3) (repealed) 4) the Member State of identification-shall mean a Member State that a foreign entity selects in order to submit a declaration indicating that the intention to benefit from the special scheme VAT application if its activities in the field of the provision of telecommunications services, broadcasting services or electronic services as a taxable person within the territory of the European Union will be initiated in accordance with the provisions of this chapter;

5) (repealed) (6)) special procedure VAT application – shall mean the settlement of VAT due in respect of the provision of telecommunications services, broadcasting services or electronic services to the Member State of consumption through the Member State of identification.

Article. 132. [Application] 1. Foreign operators providing telecommunication services, broadcasting services or e-services, for which the place of supply is the place determined in accordance with article 4. 28 k, to non-taxable persons referred to in article 1. 28A, established, has his permanent address or usually resides on the territory of the European Union, can make in the Member State of identification a request indicating his intention to benefit from the special scheme VAT accounting.

2. (repealed) 3. Where the Member State of identification is the Republic of Poland, the Declaration is made by means of electronic communication to the Director of the second tax office.

4. In the case referred to in paragraph 1. 3, the application should contain, in particular: the name of the foreign entity, address with zip code, e-mail address, Web address belonging to that entity, tax number assigned to him in the State seat of business or a fixed place of business, if there is off, and a statement of a foreign entity, that it is not identified for VAT in the European Union.

5. the head of the second tax office, confirming the report, with the use of electronic means of communication to the company to foreign identification number for the purposes of the clearance provided by the telecommunications, broadcasting or electronic services.

5a. If the foreign entity does not meet the conditions for the use of the special scheme VAT accounting, head of the second tax office issues a decision of refusal of acceptance of the Declaration, which is a complaint. A foreign entity is notified of the release of provisions via electronic means of communication.

6. A foreign entity identified for the special scheme VAT application is obliged to notify the Director of the second tax office by using electronic means of communication: 1) changes to the data covered by the Declaration, 2) changes of the activities covered by the special scheme VAT accounting, as a result of which no longer meets the conditions for its application, 3) discontinue the provision of telecommunications services, broadcasting services and electronic services – no later than 10. day of the month following the month in which she appeared, the fact that requires notification.

7. where: 1) the foreign entity identified for VAT application of the special scheme to notify the Director of the second tax office to discontinue the provision of telecommunications services, broadcasting services and electronic services or 2) despite documented attempts does not have the ability to contact a foreign entity identified for the special scheme VAT application or his representative, or for a period of eight consecutive calendar quarters this entity does not provide services covered by this special scheme VAT application , or 3) the foreign entity identified for the special scheme VAT application does not meet the conditions for the use of the special scheme VAT accounting, or 4) foreign entity identified for the special scheme VAT accounting systematically fails to comply with the rules concerning the special scheme VAT application – head of the second tax office issues a decision on the termination of identification of the entity for the special scheme VAT accounting, that's for the complaint. A foreign entity is notified of the release of provisions via electronic means of communication.

8. (repealed) Article. 133. [VAT declaration] 1. Foreign entities identified for the special scheme accounting for VAT are required to be made by means of electronic communication VAT to another tax authority.

2. VAT consists of quarterly periods within the period to 20. day of the month following each quarter.

2A. the period referred to in paragraph 1. 2, ends well when the last day of the period falls on a Saturday or a public holiday off work.

3. (repealed) 4. VAT declaration should contain: 1) the identification number referred to in article 2. paragraph 132. 5;

2) for each Member State of consumption: a) the total value of the telecommunications, broadcasting and electronic services less the amount of VAT, b) the total amount of tax payable per service, referred to in point (a). and, along with its broken down by amounts corresponding to individual rates of VAT, c) VAT rate;

3) for all the Member States of consumption – the total amount of tax owed.

5. The amount in the VAT return shall be expressed in euro.

6. where the payment for the provision of telecommunications services, broadcasting services or electronic services were made in currencies other than the euro, to their conversion to the euro exchange rate published by the European Central Bank on the last day of the billing period, and if it is not published on that day – the exchange rate posted the next day.

7. (repealed) 8. Foreign entities are obliged to pay VAT amounts in euro, indicating the VAT, which applies to the deposit, within the period referred to in paragraph 1. 2, to the bank account of the second tax office.

Article. 134. [records of] 1. Foreign entities identified for the special scheme accounting for VAT are required to lead in the form of electronic records of the transactions covered by this special scheme VAT accounting, in accordance with the requirements referred to in article 3(1). 63 c regulation 282/2011.

2. The records referred to in paragraph 1. 1, should be made available by a foreign entity electronically on request to the Member State of identification and the Member State of consumption.


3. the Records referred to in paragraph 1. 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.



Section 7a of the specific procedure for the provision of services the international occasional carriage of passengers by Art. 134a. [prior notification of the specific procedure for tax filing by taxable persons supplying services for the international carriage] 1. The taxpayers providing services only for the international carriage of occasional carriage of passengers by buses registered in the territory of a Member State other than the territory of the country, who has established his business or has a fixed establishment from which provide these services, and in the absence of such established business or a fixed place of business-with a permanent place of residence or habitual residence in the territory of a Member State other than that within the territory of the country , which do not benefit from the possibility of deduction of the input tax refund of this tax or reimbursement of the difference of tax referred to in article 1. 87 para. 1, may submit a request indicating his intention to benefit from the special procedure for the clearance of the tax to the services referred to in paragraph 1. 2 – 6, articles. 134B. 134c. 2. The notification referred to in paragraph 1. 1, taxpayers shall submit to the Director of the second tax office electronically.

3. The notification referred to in paragraph 1. 1 shall be made using the shared information in the Bulletin of public information the proper Minister of public financies. The notification shall include: the name of the taxpayer referred to in paragraph 1. 1, his address bearing the postal code, e-mail address, tax identification number for the purposes of value added tax granted him in the Member State of establishment of business or fixed establishment, which provides these services, and in the absence of such a headquarters or a permanent business establishment – granted him in the Member State of residence or habitual residence , and that the taxpayer was not registered for VAT in accordance with article open. 96 paragraph 1. 4.4. Head of the second tax office gives a taxable person who has made the Declaration referred to in paragraph 1. 1, the identification number for the purposes of executing on the territory of the country services, referred to in paragraph 1. 1, and confirmed his identify as "VAT-occasional services" with the use of electronic transmission.

5. A taxable person identified for VAT – occasional services is obliged to notify the Director of the second tax office of any changes to the data covered by the Declaration referred to in paragraph 1. 1, within 7 days from the date on which the change has occurred.

6. Where a taxable person identified for VAT – occasional services: 1) shall notify the Director of the second tax office to discontinue service, referred to in paragraph 1. 1, or 2) by notifying the Director of the second tax office to discontinue or suspend the services referred to in paragraph 1. 1, does not make the Declaration referred to in article 1. 134B paragraph. 1, the next 4 quarters, or 3) ceases to comply with the conditions referred to in article 1. 134a paragraph. 1, necessary to use a special scheme provided for in this chapter – head of the second tax office shall notify the taxpayer of its identification needs carried out by it in the territory of the country services, referred to in paragraph 1. 1. Article. 134B. [return] 1. Taxpayers identified as VAT-occasional services shall be required to be submitted electronically to the other tax office tax for tax service obligations referred to in article 1. 134a paragraph. 1, to 25. day of the month following the quarter in which was established the tax obligation.

2. The tax referred to in paragraph 1. 1, should contain: 1) the identification number referred to in article 2. 134a paragraph. 4;

2) registration number of the bus, the number of persons carried, and the value provided that the territory of the country by bus services without taxes;

3) total value of services provided in the territory of the country without the tax, which is the basis for taxation;

4) tax rate;

5) the total amount of the tax payment to the IRS.

3. the amounts in the Declaration referred to in paragraph 1. 1, are expressed in the Golden Polish.

4. where the payment of the provision of services referred to in article 1. 134a paragraph. 1, were held in other currencies than the Polish Zloty, the conversion of the gold can be made in accordance with the customs rules applicable for the determination of the customs value of the imported goods.

5. In the case referred to in paragraph 1. 1, taxpayers shall, without request the Director of the tax office, to calculate and pay the tax due in the Golden Polish within the period referred to in paragraph 1. 1, to the bank account of the second tax office.

Article. 134c. [record] 1. Taxpayers identified as VAT-occasional services shall be required to keep records in an electronic form, containing the data necessary to identify the item and the tax base, the amount of tax payable, and other data that can be used to correct make the declarations referred to in article 1. 134B paragraph. 1.2. The records referred to in paragraph 1. 1, should be made available by the taxable person by electronic means, in accordance with special regulations, upon request, the Director of the second tax office.

3. the Records referred to in paragraph 1. 1 shall be kept for a period of 5 years from the end of the year, in which the provision of services referred to in article 1. 134a paragraph. 1. Chapter 8 of the intra-Community transactions the tripartite-simplified procedure Art. 135. [Definitions] 1. Whenever this chapter is talking about: 1) VAT-means tax and value added tax;

2) intra-Community transactions the tripartite-means a transaction in which the following conditions are met: (a)) three VAT identified for the purposes of intra-Community transactions in three different Member States involved in the delivery of the goods in such a way that the first one it seems this product directly to the last in the order and delivery of the goods is carried out between the first and second, and the second and last in the order , b) delivery item is sent or transported by the first or transported by another in the order or on behalf of the taxable person from the territory of one Member State in the territory of another Member State;

3) intra-Community acquisition of goods – shall mean acquisition of the right to dispose as owner of the goods, which as a result of delivery are sent or transported in the territory of a Member State other than that of the Member State in which dispatch or transport by making the delivery, the purchaser of the goods or on their behalf;

4) simplified procedure – shall mean the procedure for the clearance of VAT in intra-Community transactions the tripartite, consisting in this, that the last in order of VAT accounted for VAT in respect of the supply of goods by the second in order of VAT, if the total of the following conditions are true: a) delivery to the last in order of VAT was directly preceded by the intra-Community acquisition of goods from another in order of VAT , (b)) the second in order of VAT making the delivery to the last in the order of the taxable person is not established economic activity on the territory of the Member State in which the dispatch or transport ends, (c)) the second in order of VAT applies to the first and last in the order of VAT the same identification number for VAT, which was granted by a Member State other than that where it begins or ends in transport or shipping, d) the last in order of VAT applies to VAT identification number of the Member State in which the dispatch or transport ends, e) the last in order of VAT is indicated by the second in order of VAT as required to account for VAT on the supply of goods carried out within the framework of the simplified procedure.

2. The simplified procedure also applies when last in the order entity is a legal entity that is not a taxpayer value added tax or the taxpayer referred to in art. 15, and which is identified on the wewnątrzwspólnotych transactions in the Member State in which is located the goods at the time of completion of transport or shipment; in the case of the simplified procedure, it is considered that the intra-Community acquisition of goods is taxed on the second in order of VAT.

Article. 136. [recognition of the acquisition of goods taxed] 1. Where the simplified procedure, the second taxable person referred to in art. 135 paragraph 1. 1 point 4 (b). (b) and (c), it is the taxpayer that is mentioned in the article. 15, it is considered that the intra-Community acquisition of goods is taxed him, if issued on the last in order of VAT taxable person an invoice that contains, in addition to the data referred to in article 1. 106e, the following information: 1) "VAT Invoice in simplified under art. 135 – 138 ptu Act "or" VAT Invoice in simplified under article 141 of Directive 2006/112/EC ";

2) finding that the tax in respect of the supply will be settled by the last in the order of the taxpayer of value added tax;


3), referred to in article 2. 97 paragraph 1. 10, which is used by him to the first and last in the order of the taxpayer of value added tax;

4) identification number used for the purposes of value added tax of the last in the order of the taxpayer.

2. the provision of paragraph 1. 1 shall apply mutatis mutandis when the last in the order entity is the legal person who is not a taxpayer value added tax, and which is identified for the purposes of intra-Community transactions in the Member State in which the goods are when dispatch or transport.

3. the provision of paragraph 1. 1 shall apply mutatis mutandis where, in simplified procedure last in the order entity is the taxpayer is mentioned in the article. 15, or non-taxable legal person within the meaning of article 3. 15 that is identified for the purposes of intra-Community transactions in accordance with article 5. 97, and the second in the order in which the taxpayer is the taxpayer of value added tax referred to in article 1. 135 paragraph 1. 1 point 4 (b). (b) and (c), which uses the simplified procedure identification number issued to him for the purposes of this tax by the Member State, other than the Republic of Poland, taking into account applicable in that other Member State rules on documenting this procedure.

Article. 137. (repealed) Article. 138. [information] 1. The taxpayer is mentioned in the article. 15, to which the simplified procedure applies, is obliged, in addition to the data referred to in article 1. 109 paragraph 1. 3, enter in the records of the following information: 1) where is the second taxpayer-fixed remuneration for the delivery of the simplified procedure and the name and address of the last in the order of the taxpayer of value added tax (a non-taxable legal person of value added tax, draw the attention to the settlement of VAT on the transaction);

2) where is the last in the order of the taxpayer: a) rotation (without tax) in respect of the supply within the meaning of article 3. 135 paragraph 1. 1 point 4 (b). and the amount of tax per this supply, which is in the intra-Community acquisition of goods, (b)) the name and address of the second in the order of the taxpayer of value added tax.

2. the provision of paragraph 1. 1 paragraph 2 shall apply mutatis mutandis to non-taxable legal persons referred to in article 1. 15.3. In the case of the second in order of VAT, which uses in the intra-Community transactions the tripartite identification number for value added tax, granted to him by a Member State other than the Republic of Poland, there is an obligation to keep records referred to in article 1. 109 paragraph 1. 3 when the transport or shipping ends up on the territory of the country.

4. the provision of paragraph 1. 3 shall, if they are satisfied all of the conditions referred to in article 1. 136, to transfer the obligation to settle the tax for the last in the order of the taxable person referred to in art. 15 or on a non-taxable legal person within the meaning of article 3. 15 that is identified for the purposes of intra-Community transactions in accordance with article 5. 97.5. In the case when the second taxable VAT in the simplified procedure is the taxpayer referred to in art. 15, he is obliged to show data about transactions made, respectively, in the tax declaration and summary information.



SECTION XIII Amendments in the legislation in force, transitional and final provisions Chapter 1 changes to the existing Article. 139. (omitted) Art. 140. (omitted) Art. 141. (omitted) Art. 142. (omitted) Art. 143. (omitted) Art. 144. (omitted) Art. 145. (omitted) 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) on 30 April 2008, a 3% rate applies in respect of the activities referred to in article 1. 5, relating to the goods and services listed in annex No 6 to the Act, with the exception of intra-Community supplies of goods and the export of the goods;

2) 31 December 2007 shall apply the rate of 7% with respect to: a) construction Assembly and repair and maintenance works related to housing and infrastructure, (b)) vacation housing, or parts thereof, with the exception of commercial, c) catering services, with the exception of:-sales of alcoholic beverages with alcohol content above 1.2% and of alcoholic beverages that are a mixture of beer and non-alcoholic beverages in which the alcohol content exceeds 0.5%,-sales of coffee and tea (with additives), carbonated non-alcoholic beverages, mineral waters, as well as the sale of unprocessed goods taxed at the rate of 22%;

3) on December 31, 2007. tax rate of 0% shall apply to: (a) the supply and intra-Community acquisitions in the country):-books (PKWiU ex 22.11) – with the exception of the address books with a range of national, regional and local level, phone books, telex and facsimiles (PKWiU 22.11.20-60.10), sheet music, maps and leaflets-bearing used on the basis of separate provisions of symbols ISBN, is a specialised magazines, b) import:-printed books and pamphlets (ex PCN 4901) , (ex CN CODE comp/m.4901), marked with the applicable on the basis of separate provisions of symbols ISBN, is a specialised journals, c) the conversion of a cooperative tenancy right to dwelling on the cooperative ownership right to the premises, and a transfer to a member of the cooperative ownership of the dwelling or the ownership of the House.

2. work related to housing and infrastructure, as referred to in paragraph 1. 1 point 2 (a). and, the means works for investment in housing and infrastructure objects accompanying and renovation properties housing.

3. supporting infrastructure construction mieszkaniowemu, referred to in paragraph 1. 1 point 2 (a). and, it is understood: 1) distribution network, together with devices, objects and connections to residential buildings, 2) drivers and land-use in projects and tasks of housing, in particular roads, handle, commuting, green and a small architecture, 3) equipment and water supply, water treatment plants, wastewater treatment plants, boiler rooms and water supply networks, sewage systems, thermal, electrical power, gas and telecommunications – if they are associated with housing.

4. By specialized magazines, referred to in paragraph 1. 1 paragraph 3 (b). (a) second indent, and paragraph 3 (b). (b) second indent, you must understand the publishing periodic marked with ISSN, falling within Tariff 22.13, PCN 4902 and CN 4902, on the subject of broad issues relating to cultural and creative, educational, scientific, and diamond, social, professional and methodical, regional and local, as well as for the blind and visually impaired, published no more than once a week in the form of separate fascicles (numbers) covered by title whose end is not expected, appearing usually at regular intervals in the edition of not more than 15 000 copies, with the exception of: 1) periodicals of general content, which are the primary source of current information about current events, foreign and domestic, that are intended for a wide circle of readers;

2) publications containing pornographic content, publish content inciting to hatred on national, racial, ethnic differences in background, religious or due to bezwyznaniowość or defamatory for these reasons, the Group of the population or individuals and promoting totalitarian regimes;

3) publications, in which at least 33% of the area is intended free of charge or for a fee on commercial ads, commercials or advertisements, in particular magazines signage, advertising, folders and directories advertising;

4) publications that contain mainly the complete novel, short story or other work in the form of illustrated text or not, or in the form of drawings bearing the description or not;

5) publication, in which more than 20% is spent on crosswords, Cryptograms, puzzles and other word games or drawing;

6) publications that contain information, in particular the tips, information about known and famous figures from public life;

7) magazines that do not will be exposed height.

Article. 146a. [Rates applicable from 1 January 2011 to 31 December 2016.] In the period from 1 January 2011 to 31 December 2016, subject to article 22. 146f: 1) the tax rate referred to in article 1. 41 paragraph 1. 1 and 13, art. 109 paragraph 1. 2 and art. 110, 23%;

2) the tax rate referred to in article 1. 41 paragraph 1. 2, art. paragraph 120. 2 and 3, and in the title of annex 3 to this Act, shall be 8%;

3 flat-rate) the rate of the refund referred to in article 1. 115 paragraph 1. 2, is 7%;

4) the rate of the lump sum referred to in article 1. paragraph 114. 1, is 4%.

Article. 146b [calculation of the amount of tax payable in the case of the provision of services by the taxable person] in the case of the provision of services by a taxable person, including in the field of trade and catering, in the period referred to in article 1. 146a, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the goods and the rate: 1) 18.70%-for goods and services covered by the tax rate of 23%;

2) 7.41%-for goods and services covered by the tax rate of 8%.


Article. 146c. [the amount of the input tax in respect of the supply of a new means of transport] during the period referred to in article 1. 146a, for the purposes of art. 86 paragraph 1. 2 paragraph 7, the amount of the input tax is the amount constituting the equivalent of 23% of the amount payable in respect of the supply of a new means of transport, not higher than the amount of tax included in the invoice stating the acquisition of this measure or customs document, or tax paid by a taxable person from the intra-Community acquisition of the measure.

Article. 146d. [Delegation] 1. The proper Minister of public financies, by way of regulation: 1) within the period referred to in article 1. 146a, may reduce tax rate to 0%, 5% or 8% for the supply of certain goods and the provision of certain services or for part of the supplies or parts of the services and specify the conditions for the application of reduced rates;

2) for a specified period of not more than 31 January 2011 can reduce the rate of tax in the amount of 8% to 7% to the supply of certain goods and the provision of certain services or for part of the supplies or parts of the services and specify the conditions for the application of this rate.

2. the Minister with the issuing of the regulations referred to in paragraph 1. 1, account shall be taken of: 1) the specificity of the marketing of certain goods and the provision of certain services;

2) process implementation of the State budget;

3) the provisions of the European Union.

Article. 146e. [application of article 120 paragraph 11 paragraph 3 of art delivery] Recipe article. paragraph 120. 11 paragraph 3 shall apply mutatis mutandis to the supply of works of art which have been subject to tax at the rate of 8%, applied to those goods in accordance with article 5. 146a. 146f. [tax rate depends on the relationship of the national public debt to gross domestic product] 1. Where the relationship the State of public debt to gross domestic product by State on 31 December 2011, announced by the Minister of finance no later than 31 May 2012, by means of a notice in the official journal of the Republic of Poland "Monitor Polish", exceeds 55%: 1) during the periods from 1 July 2012 and 30 June 2013, and from 1 January 2015 until 31 December 2015. : and) the tax rate referred to in article 1. 41 paragraph 1. 1 and 13, art. 109 paragraph 1. 2 and art. 110, is 24%, b) the tax rate referred to in article 1. 41 paragraph 1. 2, art. paragraph 120. 2 and 3, and in the title of annex 3 to this Act, is 9%, (c)) the tax rate referred to in article 1. 41 paragraph 1. 2A and in the title of annex 10 to this Act, is 6%, d) rate the lump sum referred to in article 1. paragraph 114. 1, is 5%, e) the rate of the flat-rate tax, referred to in article 1. 115 paragraph 1. 2, is 7.5%;

2) during the period from July 1, 2013 to 31 December 2014 the rate referred to in paragraph 1 (b). a – e, respectively 25%, 10%, 7%, 6% and 8%;

3) during the period from January 1, 2016 until 31 December 2016, the rate referred to in paragraph 1 (b). (a) and (b) and (d) and (e), respectively 23%, 8%, 4% and 7%.

2. where will not overrun the relationship the State of public debt to gross domestic product referred to in paragraph 1. 1, and the relationship of the national public debt to gross domestic product by 31 December 2012, announced by the Minister of finance, within the time limit until 31 May 2013, by way of a notice in the official journal of the Republic of Poland "Monitor Polish", exceeds 55%: 1) during the periods from 1 July 2013 to 30 June 2014, and from 1 January 2016 to 31 December 2016. , paragraph 1. 1 paragraph 1 shall apply mutatis mutandis;

2) for the period from 1 July 2014 to 31 December 2015, the provision of paragraph 1. 1 paragraph 2 shall apply mutatis mutandis;

3) during the period from 1 January 2017 until 31 December 2017, the provision of paragraph 1. 1 paragraph 3 shall apply mutatis mutandis.

3. (repealed) 4. In the case referred to in paragraph 1. 2, increase the rates referred to in that provision shall not apply if the relationship referred to in art. 38A, paragraph 4 of the Act of 27 August 2009 on public finances (Journal of laws of 2013. POS. 885 and 938), by 31 December 2012, does not exceed 55%.

Article. 146g. [calculation of the amount of tax owed for the services, including in the field of trade and catering] 1. In the cases referred to in article 1. 146f paragraph. 1 paragraph 1 or paragraph 2. 2, paragraph 1, for the services, including in the field of trade and catering, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the goods and the rate: 1) 19.36%-for goods and services covered by the tax rate 24%;

2) 8.26%-for goods and services covered by the tax rate of 9%;

3) 5.66%-for goods and services covered by the tax rate of 6%.

2. In the cases referred to in article 1. 146f paragraph. 1 paragraph 2 or paragraph 3. 2, paragraph 2, for the services, including in the field of trade and catering, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the goods and the rate: 1) 20%, for the goods and services covered by the tax rate of 25%;

2) 9.09%-for goods and services covered by the tax rate of 10%.

3. In the cases referred to in article 1. 146f paragraph. 1 paragraph 3 or paragraph 4. 2, paragraph 3, for the services, including in the field of trade and catering, the amount of tax due, for the purposes of art. 85, is calculated as the product of the value of the goods and the rate: 1) 18.70%-for goods and services covered by the tax rate of 23%;

2) 7.41%-for goods and services covered by the tax rate of 8%.

Article. 146h. [the amount of the input tax for the purposes of article 86, paragraph 2, point (7)] for the purposes of art. 86 paragraph 1. 2 paragraph 7 the amount of input tax is the amount constituting the equivalent of: 1) 23%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 3 or paragraph 4. 2 paragraph 3, 2) 24%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 1 or paragraph 2. 2, paragraph 1, 3) 25%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 2 or paragraph 3. 2 paragraph 2 – the amount due in respect of the supply of a new means of transport, not higher than the amount of tax included in the invoice stating the acquisition of this measure or customs document, or tax paid by a taxable person from the intra-Community acquisition of the measure.

Article. 146i. [the possibility of lowering the tax rate for the supply of certain goods and certain services] the proper Minister of public financies, by regulation, may reduce the tax rate for the supply of certain goods and the provision of certain services or for part of the supplies or parts of the services and specify the conditions for the application of a reduced rate, to the amount of: 1) 0%, and the periods referred to in article 1. 146f, 2) 5%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 3 or paragraph 4. 2 paragraph 3, 3) 6%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 1 or paragraph 2. 2, paragraph 1, 4) 7%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 2 or paragraph 3. 2, paragraph 2, 5) 8%, and the periods referred to in article 1. 146f paragraph. 1 paragraph 3 or paragraph 4. 2 paragraph 3, 6) 9%, in the cases and periods referred to in article 1. 146f paragraph. 1 paragraph 1 or paragraph 2. 2, points 1, 7) 10%, and the periods referred to in article 1. 146f paragraph. 1 paragraph 2 or paragraph 3. 2 paragraph 2 – having regard to the specific nature of the marketing of certain goods and the provision of certain services, the course of the implementation of the State budget and the provisions of the European Union.

Article. 146j. [application of the provision of article 120 paragraph 11 paragraph 3 of art delivery] Recipe article. paragraph 120. 11 paragraph 3 shall apply mutatis mutandis to the supply of works of art which have been subject to tax at the rate of 8%, 9% or 10% applied to those goods in accordance with article 5. 146f article. 147. [exemption from service tax license and sublicense] 1. In the period up to 31 December 2005 releases from service tax license and sub-license, other than those mentioned in article 2. Article 4, point 2 (a). (c) and (e). (e) of the Act, referred to in article 1. 175, granted on the basis of contracts concluded before the date of entry into force of the law, without taking into account the changes of these contracts made after that date.

2. the provision of paragraph 1. 1 shall apply provided that the contracts have been registered at the tax office before 14 May 2004.

Article. 148. [computation of taxable sales amount] for the calculation of taxable sales amount, referred to in article 1. 7 paragraph 1. 4 – 6, for the year 2003 and for the period from 1 January to 30 April 2004 shall be the value of taxable sales of goods within the meaning of article 3. 4 section 8 of the Act referred to in article 1. 175. Article. 149. [Export goods] 1. A condition of export of goods, as referred to in article. 6 paragraph 1. 8A point 1 of the Act referred to in article 1. 175, after 30 April 2004 shall be deemed to be satisfied if, no later than the expiry of 6 months from the date of receipt of the advance followed: 1) exports of goods in the implementation of the actions referred to in article 1. 2. 1 and 3 of the Act referred to in article 1. 175 on the territory of a Member State other than that of the country, and the taxpayer has evidence of acceptance by the purchaser of the goods in the territory of a Member State other than the territory of the country;

2) exports of goods referred to in article 1. 2, paragraph 8.

2. In the case referred to in article 1. 18 paragraph 1. 4-7 of the Act referred to in article 1. 175, the receipt of evidence of export of goods outside the country after 30 April 2004 shall entitle the taxpayer to make an adjustment of tax from sales made in the Bill for the month in which the taxpayer this document has.

Article. 150. [tax Adjustment] in the case referred to in article 1. 21d of the Act referred to in article 1. 175, the receipt after 30 April 2004, the proof of export of goods outside the territory of the country shall entitle the taxpayer to make an adjustment of tax from the sale, but no later than before the expiry of 6 months from the end of the month in which the sale was made within the meaning of article 3. 4 section 8 of the Act referred to in article 1. 175. Article. 151. [amount of] 1. The amounts referred to in article 1. 10 paragraph 1. 1 paragraph 2 and in article 12. 24 paragraph. 2, for the year 2004 established in proportion to the period may-December 2004 respectively 30 500 $ and 107 000.


2. the amounts determined in accordance with paragraph 1. 1 is assumed for the year 2005 as the amounts referred to in article 1. 10 paragraph 1. 2 and art. 24 paragraph. 3. Article. 152. [to establish a tax representative] 1. Taxable persons referred to in article 1. 15 paragraph 1. 1, non-established, permanent place of business or residence in the territory of the country, registered in accordance with article 5. 9 of the Act referred to in article 1. 175, are required to establish a tax representative, referred to in article 2. 15 paragraph 1. 7-10, and the transfer of naczelnikowi the IRS identifiers established representative, no later than 30 September 2004.

2. in the case when there is established a tax representative within the period referred to in paragraph 1. 1, the head of the tax office plots from the Office of the taxpayer from the register as a taxable person.

Article. 153. [construction Contributions] 1. The taxable amount referred to in article 1. 29. 6 and 7, do not count against the value of the contributions and fees referred to in that provision, and part of those contributions and fees, made before 1 May 2004.

2. the provisions of this Act shall not apply in the cases referred to in article 1. 29. 8, if the establishment of a cooperative tenancy right to a dwelling and settlement-this occurred before 1 May 2004.

Article. 154. [the amount of the input tax] 1. Provision of art. 86 paragraph 1. 7 does not apply to cars that are the subject of a lease, a lease, a lease or other agreement of a similar nature in respect of which the taxable person was entitled, in accordance with the provisions of goods and services tax and excise tax in force before 1 May 2004, the right to a reduction in the amount of the tax by the amount of the input tax on the rent (HP) or other payments arising from such a contract.

2. the provision of paragraph 1. 1 applies: 1) in respect of a contract concluded before the date of entry into force of the Act, without taking account of changes to this agreement after the entry into force of the Act, and 2) provided that the contract has been registered with the competent tax office by May 14, 2004.

Article. 155. [Income taxed income tax from individuals] in the cases not regulated by separate regulations, taxable income income tax from natural persons do not include goods and services tax, and return the difference of tax on goods and services.

Article. 156. [information and notices] information and notices reported to the tax authority on the basis of the law referred to in article 1. 175 retain their validity.

Article. 157. [taxable persons registered as VAT] 1. Taxable persons registered on the last day prior to the date referred to in article 1. 176, paragraph 2, on the basis of article. 9 of the Act referred to in article 1. 175, with the exception of taxpayers referred to in article 1. 5. 2 of the Act referred to in article 1. 175, will be considered to be taxable persons registered as a VAT, except that taxpayers who in the Declaration of registration referred to in article 2. 9. 1 of the Act referred to in article 1. 175, reported that they will submit tax declarations for goods and services tax, will be regarded as taxable persons registered as a VAT workflow, and the other-taxable persons registered as a VAT exempt, without the need for confirmation of that fact by the Director of the tax office, subject to the provisions of paragraph 2. 2.2. The provisions of paragraph 1. 1 shall not apply to: 1) where the taxable person referred to in paragraph 1. 1, which reported that will tax, not made such a declaration for 6 consecutive months or for two consecutive quarters – prior to the last month before the entry into force of the Act;

2) in relation to plants (branches) of a legal person, which are separate taxable persons within the meaning of article 3. 5. 2 of the Act referred to in article 1. 175. Article. 158. [the application of the provisions of the Act] for the period referred to in article 2. 176, paragraph 2, to 30 April 2004, the provisions of article 4. 96-98 shall apply mutatis mutandis to the taxable persons within the meaning of the Act, referred to in article 1. 175. Article. 159. [shortening] during the period from the date of the notice of the law until 30 April 2004. the time limits referred to in article 1. 23 paragraph 1. 6, art. 24 paragraph. 5 and art. paragraph 114. 1, for the steps listed there is reduced to 7 days.

Article. 160. [settlement of bets (branches) of a legal person] 1. Plants (branches) of the legal person referred to in article 1. 157 paragraph 1. 2, paragraph 2, that in accordance with the law referred to in article. 175 have opted for cash accounts or they have chosen settlement periods quarterly, they lose the right to settle in this way and for the settlement of the quarterly periods, ranging from the settlement by April 2004.

2. Settlement by April 2004. (branches), referred to in article 1. 157 paragraph 1. 2, paragraph 2, shall at the tax office headed by the Director responsible for the undertaking concerned.

3. A legal person whose bets (branches) rozliczały as taxpayers dissociate ourselves, he joined on 1 May 2004, all provided for in the provisions of the tax law, the rights and obligations of your establishment (branch), which ceased to be a separate taxable person in so far as they concern goods and services tax.

Article. 161. [periods] in the case of taxable persons unless the quarterly periods, in accordance with article 5. 10 of the Act, referred to in article 1. 175, and art. 99:1) the first accounting period in 2004, covers the period from January to April 2004;

2) the second billing period in 2004, covers the period from May to June 2004.

Article. 162. [the amount of the input tax] 1. In the form of folded for May 2004 or for the 2nd quarter of 2004, account shall be taken of the amount of tax outstanding in previous periods in connection with the article. 19 paragraph. 4 of the Act referred to in article 1. 175.2. To the input tax surplus over due, as referred to in article. 21(1). 1 of the Act referred to in article 1. 175, resulting from the last tax return lodged for the period before the date of entry into force of this Act shall apply. 87.3. The taxpayer, who in April 2004:1) has an invoice or customs document or 2) has made an entry in the register, in the case of the application by a taxable person in the imports of goods of the simplified procedure, and have the right, in accordance with the law referred to in article. 175, to reduce the amount of tax due in May 2004, and has not reduced the amount of tax due in April 2004, you may do so in the Bill for May 2004.

4. where, in the last billing period occurring before 1 May 2004 in the taxpayer was the tax obligation in respect of the import of service and the taxpayer have the right, in accordance with the law referred to in article. 175, to reduce the amount of tax payable in the next period, and has not before reduction of the amount of the tax due, you may do so in the Bill for the first billing period the following after 30 April 2004.

Article. 163. [calculation of proportion] 1. If in 2003 the taxpayer reached revenue exceeding 30 000 in respect of actions which, in accordance with the provisions of the Act would be subject to tax or not would be subject to taxation in calculating the amount of VAT deductible in accordance with article 5. 90 in the billing periods from May to December 2004 shall be the proportion, referred to in article 1. 90 paragraph 1. 3-8, calculated on the basis of the turnover achieved in 2003 with these activities, taking into account the scope of the right to a reduction in the amount of the tax due, what follows from the Act. Where the taxable person considers, however, that in relation to the amount earned in 2003, the market would be unrepresentative of its, article 12 shall apply. 90 paragraph 1. 9.2. Adjustment of the amount of the input tax referred to in article 1. 91, 2004 relate to the period from 1 May to the end of the tax year. To calculate the proportion shall be the turnover achieved in this period. Calculated for this period the proportion used for the calculation of the amount of the input tax deductible in accordance with article 5. 90 in the course of 2005 in relation to fixed assets and intangible assets acquired before 1 May 2004 shall apply to the provisions of article 4. 20(2). 5 of the Act, referred to in article 1. 175. Article. 164. [fuel Vouchers] in relation to the fuel bills issued by cooperative banks before 1 May 2004, shall apply the provisions of article 4. 40A, 40 g, 40 h and 40E Act, referred to in article 1. 175, but not beyond 30 September 2004.

Article. 165. [the provisions of existing] until the entry into force of the regulations issued on the basis of art. 111 paragraph 1. 7 and 9 will survive the existing rules pursuant to article 114. 29. 3 and 4 of the Act referred to in article 1. 175. Article. 166. [tax] to a tax refund in respect of the acquired goods and services or import goods by the entities referred to in article 1. 89 para. 1 paragraph 3, made in 2003 or for the period from 1 January to 30 April 2004 the provisions issued pursuant to art. 23 paragraph 1. 1 paragraph 4 of Act referred to in article 1. 175. Article. 167. [the minimum amount of the total value of purchases], the minimum amount of the total value of purchases and tax referred to in article 1. Section 21E of paragraph 1. 2 paragraph 2 of Act referred to in article 1. 175, the resulting documents issued on the basis of article. 21 c of paragraph 1. 2 of the Act referred to in article 1. 175, applicable during the period in which, in accordance with the provisions of this Act, these documents were the basis for the refund.

Article. 168. [the application of the provisions of other laws] 1. In 2004, the amount referred to in article 1. 113 paragraph 1. 1, in the amount specified provision regulations issued on the basis of article 14 paragraph 1. 11 paragraph 1 of the Act referred to in article 1. 175.2. For taxpayers who have lost the right to exemption from tax or opted out of this exemption, in accordance with article 5. 14 of the Act referred to in article 1. 175, before 1 May 2004, shall apply mutatis mutandis the provisions of article 4. 113 paragraph 1. 11.


3. To calculate the value of taxable sales, referred to in article 1. 113, for the year 2003 and for the period from 1 January to 30 April 2004 shall be the value of the sale of goods within the meaning of article 3. 14 paragraph 1. 1 of the Act referred to in article 1. 175. Article. 169. [Certification] Certificate, referred to in article 2. 21B para. 7 paragraph 6 of the law referred to in article 1. 175, issued by the proper Minister of public financies before 1 May 2004, is valid until a new certificate or to the day on which the deadline for its validity.

Article. 170. [the customs-] 1. Whenever in this article is talking about: 1) the territory of the community before enlargement – shall mean the territory of the community before 1 May 2004;

2) the territory of the new Member States-shall mean the territory of the Member States acceding to the European Community on the basis of the Treaty of accession signed on 16 April 2003, with the exception of the territory of the country.

2. In cases 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 on 1 May 2004 are still within the territory of the country covered by the following approved: 1) under the inward processing procedure suspension system, 2) the temporary importation procedure with total relief from import duties , 3) under the customs warehousing procedure, 4) transit procedure, including temporary storage of its customs, 5) free zone customs office/warehouse-goods and services tax provisions in force at the time of giving the goods to the Customs shall continue to apply until the end of the destination.

3. If the delivery of goods takes place after 30 April 2004, its different customs the goods referred to in paragraph 1. 2, to this action shall apply the provisions of this Act.

4. the importation of goods, as referred to in paragraph 1. 2, it is considered to: 1) end of the territory of the country of destination Customs Office in accordance with the customs legislation, subject to the provisions of paragraph 2. 5, or 2) entry into the territory of the country of the goods for free circulation without customs formalities.

5. If the goods referred to in paragraph 1. 2, after 1 May 2004 the customs-which does not give rise to a tax liability in respect of the importation of goods, the importation of goods shall be deemed to end on the territory of the country of destination. The provisions of paragraph 1. 3. 4, paragraph 2 shall apply mutatis mutandis.

6. import of goods shall also be the use of (free circulation) after 30 April 2004, in the territory of the country by a taxable person or any other non-taxable person, of goods supplied to them before 1 May 2004, on the territory of the community before the file extension or the territory of the new Member States, if they: 1) before 1 May 2004 to the supply of these goods in the territory of the community before enlargement or in the territory of the new Member States have taken or may apply the provisions of art. 18 paragraph 1. 3 and 4 of the Act, referred to in article 1. 175, and 2) before 1 May 2004, has been made the import of those goods within the meaning of the Act, referred to in article 1. 175.7. Where the import goods referred to in paragraph 1. 4-6, you cannot specify the inception of tax obligation on the General principles, the tax obligation: 1) arises at the end of the territory of the country of destination Customs Office in accordance with the customs legislation or in the territory of the country of the goods for free circulation without customs formalities-in the case referred to in paragraph 1. 4 and 5;

2) arises at the time of use (entry into free circulation) of goods on the territory of the country-in the case referred to in paragraph 1. 6.8. In the case of the importation of goods, as referred to in paragraph 1. 4-6, there is the tax obligation if: 1) the goods have been dispatched or transported outside the territory of the community; or 2) the subject of the importation of goods, as referred to in paragraph 1. 2, paragraph 2, are goods other than means of transport, and the imported goods are re-exported dispatched or transported in the territory of the Member State from which they were exported under the conditions mentioned in paragraph 1. 6, paragraph 1, to the subject, which have or may apply the provisions of art. 18 paragraph 1. 3 and 4 of the Act, referred to in article 1. 175; or 3) the subject of the importation of goods, as referred to in paragraph 1. 2, paragraph 2, are the means of transport, previously acquired or imported on the territory of the community before the file extension or the territory of the new Member States before 1 May 2004, in accordance with the General conditions of taxation in force on the territory that exports are not covered by the rate of 0% or an exemption or refund of value added tax or any other tax of a similar nature. The first sentence shall apply if the first use of the means of transport was before 1 May 1996.

Article. 171. [consignment Agreement] 1. In the case of consignment, when the principal issued the goods komisantowi before 1 May 2004 and was not the tax obligation prior to that date, the Commission agent and principal duty and the tax base is determined for these transactions according to the rules set out in the Act referred to in article 1. 175.2. In the case of a Commission when the Commission agent has acquired the goods or the import of goods made before 1 May 2004, and it seems this product principal after 30 April 2004, has the right to settle the input tax for the acquisition of the goods in accordance with the provisions of the Act for the month of may, if the tax has not been settled before 1 May 2004 by the principal.

Article. 172. [the activities carried out on the basis of lease] If the release of the goods pursuant to a contract referred to in article 1. 7 paragraph 1. 1 point 2 occurred before 1 May 2004, and the activities carried out under this agreement were under the Act referred to in article 1. 175 treated-as-a-service, these activities shall be treated as a service until their completion.

Article. 173. [notice] in the cases referred to in article 1. 120 if the taxpayers want to choose the procedure of tax margins and cover this procedure making deliveries in May 2004, can make notice referred to in article 1. paragraph 120. 13, before 1 May 2004.

Article. 174. [Procedure involving the taxable margin] in the cases referred to in article 1. 120, the procedure involving the taxable margin applies to supplies of goods purchased or previously imported by the taxable persons referred to in article 1. paragraph 120. 4 and 5, after 30 April 2004.

Article. 175. [the provisions repealed] on 1 May 2004 shall be repealed the Act of 8 January 1993 about the goods and services tax and excise tax (OJ item 50, as amended), with the exception of art. 9, which is repealed with effect referred to in article 1. 176 points 2.

Article. 176. [entry into force] this Act comes into force after 14 days from the date of the notice, except that: 1) art. 23 paragraph 1. 5, 6 and 17, art. 24 paragraph. 4 and 5, art. paragraph 114. 1 and art. 159 shall apply from the date of publication of the Act;

2) art. 96-98, art. 157 and article. 158 shall apply after the expiry of 7 days from the date of the notice of the Act;

3) art. 1-14, art. 15 paragraph 1. 1 – 6, articles. 16-22, art. 23 paragraph 1. 1-4. 7-16, art. 24 paragraph. 1-3. 6-12, art. 25-40. 41 paragraph 1. 1 – 11, 13 – 16, art. 42-95, art. 99-113. paragraph 114. 2-5, art. 115-146, article. 148 – 151. 153. 156. 162-171 shall apply from 1 May 2004;

4) art. 41 paragraph 1. 12 shall apply from 1 January 2008.

Annex 1. [(repealed)]

The annexes to the Act of 11 March 2004.

Annex No 1 (repealed) Annex 2. [THE LIST OF GOODS AND SERVICES, FROM WHICH THE DELIVERIES AND SERVICES SHALL BE ENTITLED TO A LUMP SUM REFUND OF THE GOODS AND SERVICES TAX]

Appendix 2 list of goods and services, FROM which the deliveries and services SHALL BE ENTITLED to a FLAT-RATE TAX FROM goods and services.

Symbol PKWiU 2008 Name of the goods or services (goods or services) the item (Group) 1 ex 01.1 plants other than many years, with the exception of: 1) cotton and odziarnionych plant products for the textile industry (PKWiU ex 01.16.1), 2) peanuts in the shell (Tariff 01.11.82.0), 3) peanuts shelled (Tariff 01.11.83.0) 2 ex 01.21 grapes, with the exception of wines produced by the owner of the vineyard 3 01.24 pome and stone fruit 4 ex 01.25.1 berries and fruits of the genus Vaccinium , with the exception of Kiwis (PKWiU 01.25.11.0) 5 ex 01.25.20.0 fruit Seeds, with the exception of the seeds of the carob other than niełuszczone, niekruszone or unground 6 01.25.33.0 01.25.35.0 7, hazelnuts walnuts 8 ex 01.25.90.0 other fruit, n.e.s., with the exception of locust and his seed niełuszczonych, niekruszonych and niemielonych 9 ex 01.26 oleaginous fruit, with the exception of coconut (PKWiU 01.26.20.0) 10 ex 01.28.12.0 Chili , sweet peppers and other spice plants and aromatic of the genus Capsicum or of the genus Pimenta, uncooked, dried, excluding sweet peppers 11 ex 01.28.13.0 nutmeg, Mace and cardamom, raw-only Mace and cardamom 12 01.28.14.0 anise, badian, coriander, cumin, caraway, dill and juniper berries, raw 13 ex 01.28.19.0 Other prepared spice plants and aromatic-only: Dill (Anethum graveolens) , marjoram, Artemisia-tarragon, capers, saffron, turmeric, thyme, curry powder and other raw spice plants and aromatic, n.e.s. 14 01.28.20.0 hop cones 15 01.29.20.0 Christmas trees cut 16 ex 01.30.10.0


Live plants, bulbs, tubers and roots, cuttings and strains; mushroom spawn, with the exception of substrates for the cultivation of mushrooms with wsianą mycelium 17 ex 01.4 live animals and products of animal origin, with the exception of: 1) wool sheared washed and raw skins of bristles, untanned or untreated (PKWiU ex 01.45.30.0; ex 01.49.31.0), 2) animal hair fine or coarse, not carded and combed the rest (PKWiU ex 01.49.28.0), 3) spermacetu (PKWiU ex 01.49.26.0), 4) hides pig meat and preserved , including being subjected to reversible tanning, but still raw, for industry (PKWiU ex 01.49.31.0) 18 ex 02 products of forestry and forestry-related services, with the exception of round wood of tropical trees (Tariff 02.20.13.0) 19 ex 03 fish and other fishing products; services that support fisheries with the exception of: 1) fresh or chilled fish, excluding breeding (PKWiU 03.00.21.0), 2) fresh or chilled fish breeding marine (PKWiU 03.00.23.0), 3) crustaceans unfrozen (Tariff 03.00.3), including meals, Greaves and pellets of crustaceans, 4) oysters live, fresh or chilled, excluding breeding (Tariff 03.00.41.0), 5) oysters live, fresh or chilled, farmed (PKWiU 03.00.43.0), 6) other molluscs and aquatic invertebrates live , fresh or chilled, excluding breeding (Tariff 03.00.42.0), 7) other molluscs and aquatic invertebrates live, fresh or chilled, farmed (PKWiU 03.00.44.0), 8) other products (PKWiU 03.00) 20 ex 08.91.19.0 Other minerals, chemicals and fertilizer, only Earth gardening other than containing peat as an essential component, and other than being a mixture of natural soil, sand, clay and minerals 21 ex 10.11.12.0 swine fresh or chilled – only carcasses of feral pigs intended for human consumption 22 ex 10.11.32.0 swine frozen- only wild boar carcasses intended for human consumption 23 ex 10.11.39.0 Other meat and edible meat offal fresh, chilled or frozen – only the meat of game 24 ex 10.11.41.0 pulled Wool, wool unprocessed, including wool szarpaną on the other form-only wool pulled 25 ex 10.11.60.0 animal waste raw, edible only wastes from farming and hunting economy 26 ex 10.20.11.0 fish, fish fillets and other fish meat (including chipped) , fresh or chilled, exclusively fillets and meat of freshwater fish, fresh or chilled 27 ex 10.20.13.0 Fish frozen-only frozen freshwater fish 28 ex 10.20.14.0 fish fillets frozen-frozen freshwater fish fillets only 29 ex 10.20.15.0 other frozen meat with fish, including chipped-only frozen meat of freshwater fish 30 ex 10.39.30.0 vegetable Material, waste, residues and by-products-only list waste, crops, vegetables, waste (legumes, legumes and oilseeds, excluding flax and hemp), acorns and chestnuts 31 10.91.20.0 meal and pellets of Lucerne (alfalfa) 32 16.10.39.0 Other wood in the rough, including split kindling piles and poles 33 ex 16.29.25.0 manufactures of straw, esparto or other materials of a kind used for weaving; basketry and wikliniarskie-only briquettes from straw and hay 34 ex 20.15.80.0 natural or organic Fertilizers, n.e.c.-only Earth gardening (other than classified in Sic 08.91.19.0) and soil humus (Group services) 35 ex 01.6 services related to agriculture and livestock and animal husbandry, with the exception of the veterinary services and the services of farriers and keep shelters for livestock (PKWiU ex 01.62.10.0) 36 ex 02.40.10 services related to forestry , with the exception of patrolling performed on behalf of other than forestry (PKWiU ex 02.40.10.3) and advice on forest management 37 ex 03.00.7 services that support fisheries, with the exception of: services related to marine fisheries (PKWiU ex 03.00.71.0) 38 77.31.10.0 rental and leasing of agricultural machinery and equipment, without support.

 

Annex 3. [The list of goods and services TAXABLE, the TAX RATE of 7%]

Annex 3 list of goods and services TAXED the TAX RATE of 7% [16].

Symbol PKWiU 2008 Name of the goods or services (goods or services) the item (Group) 1 ex 01.1 plants other than many years, with the exception of cotton and odziarnionych plant products for the textile industry (PKWiU ex 01.16.1) 2 ex 01.21 grapes, with the exception of wines produced by the owner of the vineyard 3 01.22 tropical fruits and subtropical 4 01.23.1 citrus 5 01.24 pome and stone fruit 6 ex 01.25 Other shrubs and fruit trees and nuts , excluding seeds carob other than niełuszczone, niekruszone or unground 7 01.26 oleaginous fruits 8 ex 01.28.12.0 Chili, sweet peppers and other spice plants and aromatic of the genus Capsicum or of the genus Pimenta, uncooked, dried, excluding sweet peppers 9 ex 01.28.13.0 nutmeg, Mace and cardamom, raw-only Mace and cardamom 10 01.28.14.0 anise, badian, coriander, cumin , cumin, fennel and juniper berries, raw 11 ex 01.28.19.0 Other prepared spice plants and aromatic-only: Dill (Anethum graveolens), marjoram, Artemisia-tarragon, capers, saffron, turmeric, thyme, curry powder and other raw spice plants and aromatic, NEC 12 01.28.20.0 hop cones 13 01.30.10.0 live plants, bulbs, tubers and roots, cuttings and strains; mycelium 14 ex 01.4 live animals and products of animal origin, with the exception of: 1) of camels and camelids, live (Tariff 01.44.10.0), 2) wool sheared, greasy from ovine and caprine animals, including wool Prana from the second form (Tariff 01.45.30), 3) other birds live, not classified elsewhere (Tariff 01.49.12.9), 4) reptiles live, including snakes and turtles (Tariff 01.49.13.0), 5) other live animals (PKWiU ex 01.49.19.0) , subject to the item. 15:6) insect waxes and spermacetów, including refined and stained (Tariff 01.49.26.0), 7) animal products, inedible, not classified elsewhere (Tariff 01.49.28.0), 8), fur raw and raw hides and skins, not classified elsewhere (Tariff 01.49.3) 15 ex 01.49.19.0 Other live animals for breeding, not elsewhere classified-only wild rabbits, bees, silkworms and trained dogs for blind guides 16 02.10.11.0 Seedlings of forest trees and shrubs 17 02.10.12.0 seeds of forest trees and shrubs 18 02.20.14.0 firewood 19 ex 02.30.40.0 wild edible forest products-only the mushrooms, berries and nuts 20 ex 03 fish and other fishing products; services that support fisheries, with the exception of: 1) pearls unworked (Tariff 03.00.5), 2) other products (Tariff 03.00.6) 21 ex 08.11.30.0 Chalk and dolomite other than calcined-only: 1) chalk ground, Stern, 2) chalk powder, fertilizer, 3) meal dolomite 22 ex 08.91.19.0 Other minerals, chemicals and fertilizer, only Earth gardening other than containing peat as an essential component, and other than being 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 agriculture and peat for agricultural purposes 24 ex 10.1 meat and meat products, preserved, with the exception of: 1) technical fats, 2) by-products, garbarń, 3) hides and skins, edible, 4) feathers, down, feathers and skins of birds, 5) wool szarpanej, 6) animal waste raw , non-edible (PKWiU ex 10.11.60.0), with the exception of the intestines, bladders and stomachs 25 10.2 fish, crustaceans and molluscs, prepared or preserved ex 26 10.3 fruit and vegetables processed and preserved, with the exception of products with alcohol content above 1.2% 27 ex 10.4 animal and vegetable oils and fats-edible only 28 ex 10.5 dairy products, excluding casein for the manufacture of regenerated textile fibres and casein for industrial uses other than producing food , feed or in the textile industry (PKWiU ex 10.51.53.0) 29 10.61 grain mill Products 30 10.62 starch and starch products 31 10.71.11.0 Bread fresh pastry Goods and cakes 10.71.12.0 ex 32, fresh, whose date of minimum durability indicated in accordance with separate regulations shall not exceed 45 days, and, in the case of those goods in accordance with special provisions only use-by date for human consumption, this term also does not exceed 45 days 33 ex 10.72.11.0 crispbread , biscuits, rusks, toasted bread and similar products – only crisp bread and toasted bread and similar toasted 34 ex 10.72.12.0


Gingerbread and the like; sweet biscuits; waffles and wafers-only waffles and wafers with a water content exceeding 10% by weight of 35 ex 10.72.19.0 Other bakery and pastry products dry or canned-only unleavened bread (Mac), communion wafers and similar products, bread crumbs 36 10.73.11.0 pasta, dumplings, noodles and similar flour products 37 10.73.12.0 Couscous 38 ex 10.81 sugar, with the exception of sugar and maple syrup containing extract 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; husks and skins-only roasted chicory, other roasted coffee substitutes and extracts, essences and concentrates thereof 41 ex 10.84.12.0 Sauces; a mixture of spices; mustard flour and meal and prepared mustard, excluding mustard finished 42 ex 10.85.1 prepared meals and dishes, excluding products with alcohol content above 1.2% 43 10.86.10.0 homogenized preparations and dietary foods 44 10.89.11.0 soups and broths and preparations therefor 45 10.89.12.0 eggs not in shell and egg yolks, fresh or preserved; eggs in the shell, preserved or cooked; ovalbumin 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-only pectic substances, pectinates and pectin, mucilages and thickeners, derived from vegetable products, including modified 48 ex 10.89.19.0 Other various supermarkets, not elsewhere classified, with the exception of malt extracts and products with alcohol content above 1.2% 49 10.91 Ready fodder for livestock 50 10.92 Ready petfood 51 ex 11.05.20.0 Brewers distilling dregs and residues and waste-only BREW 52 ex 11.07.19.0 other non-alcoholic beverages-only non-carbonated drinks : 1) where the mass of fruit juice, vegetable or fruit and vegetables shall be not less than 20% of the fibre composition, 2) containing milk fat, excluding drinks, in the preparation of which is used to BREW coffee or tea, regardless of the percentage of the BREW in the forthcoming drink 53 ex 16.29.25.0 manufactures of straw, esparto or other materials of a kind used for weaving; basketry and wikliniarskie-only briquettes from straw and hay 54 ex 20.13.21.0 non-metals (Metalloids) – only 55 sublimated sulfur precipitated or ex 20.13.42.0 Podfosforany, fosforyny, phosphates and polyphosphates, and nitrate, with the exception of potassium nitrate-only compounds phosphorous compound feedingstuffs 56 ex 20.14.19.0 Other derivatives of hydrocarbons only: 1) 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO), including the lindanem (ISO , The INN), 2) other halogenated derivatives of hydrocarbons, cykloalkanowych, cykloalkenowych, cykloterpenowych, 3) DDT (ISO) (klofenotan (INN), 1,1,1-trichloro-2.2-bis (p-chlorophenyl) ethane) ex 57 20.14.64.0 enzymes and other organic compounds n.e.c.-only: 1) rennet and concentrates, 2) enzymes, enzyme preparations not elsewhere classified 58 ex 20.15.10.0 nitric acid; mixture of nitrujące; ammonia – ammonia only liquid fertilizer, water ammonia fertilizer 59 ex 20.15.3 mineral nitrogen fertilisers, with the exception of calcium cyanamide 60 20.15.4 phosphatic fertilizers mineral potassium Fertilizers 20.15.5 ex 61 mineral, with the exception of potassium chloride 62 ex 20.15.60.0 sodium nitrate is only sold as a fertilizer 63 ex 20.15.7 Fertilizers n.e.c., excluding manure 64 20.15.80.0 natural or organic Fertilizers, n.e.c. (including Earth gardening that includes peat as an essential component of the Earth and home gardening, which is a mixture of natural soil, sand, clay and earth minerals and humus) 65 ex 20.20.1 Pesticides and other agrochemicals, excluding disinfectants (PKWiU ex 20.20.14) 66 ex 20.59.60.0 Gelatin and derivatives, including milk albumin – only technical albumin, milk albumin, gelatin and its derivatives (excluding casein glues) 67 23.52.10.0 quicklime , slaked lime and hydraulic lime 68 ex 32.99.59.0 Other miscellaneous articles n.e.c.-only: gelatin unpaved, electrostatic and gelatin uncured, treated 69 35.30.21.0 ice, including ice for refrigeration purposes other than food 70 36.00.1 Water in its natural form 71 ex 38.11.57.0 Waste with skin-only waste leather dust, powder and flour leather, excluding waste tanned leather (bezwłosowych) 72 ex 58.11.1 books printed-only books (applicable on the basis of separate provisions of symbols ISBN) , maps produced in the printing methods, with the exception of flyers 73 ex 58.13.10.0 Newspaper printed or on physical media (disks, tapes, and other)-only newspaper printed-tagged applied on the basis of separate provisions of the symbols of the ISSN, produced in the printing methods, with the exception of: publications, in which not less than 67% of the area is intended for free or paid commercial ads, ads or advertisements 74 ex 58.14.1 magazines and other periodicals printed or on physical media (disks , tape and other)-only magazines and other periodicals tagged applied on the basis of separate provisions of the symbols of the ISSN, produced in the printing methods, with the exception of: publications, in which not less than 67% of the area is intended for free or paid commercial ads, ads or advertisements 75 59.20.31.0 Scores in printed form 76 (repealed) 77 (repealed) 78 regardless of the symbol PKWiU Twine for agricultural machinery Goods related to the protection of the health of 79 ex 10.89.15.0 vegetable saps and extracts; pectic substances; thickeners and gelling-only 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-only components and replaceable orthopedic products, rehabilitation and prosthetic wooden 81 ex 17.22.12.0 sanitary towels and tampons, napkins and panty liners for babies and similar sanitary ware or articles of apparel and clothing accessories made from the pulp, paper, cellulose wadding or webs of cellulose fibres-only: 1) hygienic sanitary towels of paper, cellulose wadding or tissue paper tissue, 2) hygiene tampons with paper, cellulose wadding or tissue paper tissue, 3) wadding, a prepackaged item 4) diapers, inserts to cloth diapers and similar sanitary articles for babies, 5) napkins and similar sanitary articles for adults 82 ex 20.14.51.0 organic sulphur compounds and other Organo-inorganic compounds only cysteine , cystine and their derivatives 83 ex 20.20.14.0 disinfectants-disinfectants preparations only on the properties of the bactericidal, fungicidal and antiviral properties, applicable only in health care, which has been issued a provisional licence or made registration of biocidal products within the meaning of the provisions of the Act on biocidal products ex 84 20.59.11.0 plates and photographic films, movies for instant prints, films, unexposed; photo paper-only video and photographic plates flat to x-rays for use in medicine, dentistry and veterinary medicine, photographic film in rolls for x-rays, non-industrial applications-medical only 85 no matter what symbol PKWiU diagnostic x-ray Membranes 86 ex 20.59.52.0 modelling pastes; dental wax and other preparations dental gypsum; preparations and charges for fire extinguishers; ready culture media for the cultivation of micro-organisms; complex diagnostic reagents and laboratory, NEC-only tests and diagnostic reagents, medical, dental molding materials based on wax, in packings for retail sale, dental molding materials gypsum, modelling pastes and other preparations; preparations for use in dentistry, gypsum, other, prepared culture media for the cultivation of microorganisms – exclusively for pharmacy 87 ex 20.59.59.9 Other miscellaneous chemical products not elsewhere classified-only products and preparations for pharmaceutical and surgical, excluding products of ceramics noble 88 ex 21 Basic pharmaceutical substances, medicines and other pharmaceutical products-only medicinal products authorised to be marketed on the territory of the Republic of Poland in accordance with the provisions of the pharmaceutical law 89 regardless of the symbol PKWiU medicinal products released for free circulation in the territory of the country, which have obtained a permit issued by the Council of the European Union or the European Commission 90 ex 22.19.30.0


The wires, pipes and hoses, rubber other than hard rubber-only medical hoses, rubber-91 ex 22.19.60.0 Clothing and clothing accessories with rubber other than hard rubber surgical gloves only 92 22.19.71.0 hygienic or pharmaceutical Articles (including teats), of rubber other than hard rubber 93 ex 25.94.12.0 fasteners of iron or steel, non-threaded, not elsewhere classified-only steel rivets for orthopedic products , rehabilitation and prosthetic 94 ex 26.20.30.0 other automatic data-processing machines-only computer equipment to Braille (for blind) 95 26.60.14.0 pacemakers, hearing aids 96 ex 28.23.11.0 typewriters and word-processing machines-only: a typewriter for blind 97 ex 28.25.30.0 parts of industrial refrigeration and ventilation-only parts for tools, instruments, apparatus and devices General Medicine (to sterilize tools sterilization, disinfection, etc.)

ex 98 28.99.12.0 machines, devices and equipment for printing composition, preparation, or execution of dies and plates-only printing machines for Braille 99 30.92.20.0 wheelchairs, excluding parts and accessories 100 ex 32.50.13.0 syringes, needles, catheters, cannulae, etc.; ophthalmic instruments and other medical instruments and devices, not elsewhere classified-only: 1) syringe used in medicine, surgery, dentistry or veterinary medicine-excluding veterinary syringes, 2), metal needle injections used in medicinal uses, with the exception of veterinary needles, 3) needles (with the exception of metal needles for injections or stiches), with the exception of veterinary needles, 4) instruments and apparatus for measuring blood pressure 5) apparatus for transfusion 101 ex 32.50.22.0 Artificial joints; orthopaedic apparatus and equipment; artificial teeth; makes dental prosthetics; prostheses other body parts, n.e.s., with the exception of artificial teeth and dental prostheses 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 notwithstanding the symbol PKWiU Spa Products (drinks mineral)-only: 1) means for healing baths: jodobromowa salt, mud and lye, 2) means to wraps, including cubes, 3) concentrated to the drinking cure, including the film "ZUBER" 105 whatever the symbol PKWiU medical devices within the meaning of the law on medical devices admitted to trading on the territory of the Republic of Poland other than those mentioned in other Annex 106 regardless of the symbol PKWiU Publications in Braille, if because of the form in its entirety are intended for the use of blind and partially sighted people, and to write and read texts in Braille 107 regardless of the symbol PKWiU children car seats in cars (deleted) 108-128 (repealed) (deleted) 129-134 (repealed) list of services (Group services) 135 ex 01.6 services related to agriculture and livestock and animal husbandry , with the exception of veterinary services, with the exception of: services farriers and keep shelters for livestock (PKWiU ex 01.62.10.0) 136 02.10.20.0 nurseries services forest 137 ex 02.40.10 forest-related services, with the exception of: patrolling performed on behalf of other than forestry (PKWiU ex 02.40.10.3) and advice on forest management 138 ex 03.00.7 services that support fisheries, excluding services related to marine fisheries (PKWiU ex 03.00.71.0) 139 ex 10.39.14.0 fruits and vegetables , cut and packaged exclusively: peeling and cutting vegetables, mixing fresh Greens, packaging on the market of the original 140 36.00.20.0 services related to treatment and the provision of water through mains trade-related Service 36.00.30.0 141 water supplied through the water-supply network 142 ex 37 services related to the disposal and treatment of sewage 143 38.11.1 collection services of non-hazardous waste recyclable 144 38.11.2 collection services of non-hazardous waste unfit for recycling 145 38.11.6

The service infrastructure for the movement of non-hazardous waste 146 hazardous waste collection services 38.12.1 147 38.12.30.0 Service infrastructure for the movement of hazardous wastes recyclable 148 38.21.10.0 services related to the treatment of non-hazardous waste for final disposal 149 38.21.2 services related to the disposal of non-hazardous waste 150 38.22.19.0 services related to the processing of other hazardous waste 151 ex 38.22.2 services related to the disposal of radioactive waste and other waste dangerous radioactive waste management services, with the exception of the (fuel and reprocessing of waste) (PKWiU ex 38.22.21.0) 152 39.00.1 services related to the decontamination and cleaning of 153 39.00.2 other services related to rehabilitation and specialized services in the field of pollution control 154 49.10 rail passenger interurban 155 passenger Land Transport 49.31 urban and suburban 156 49.32 '' taxi Service personal 157 49.39 Remaining passenger land transport n.e.c. 158 50.10.1 maritime and coastal passenger, including sea shipping 159 50.30.1 Waterway Transport 160 passenger 50.30.20.0 passenger car hire of inland waterway vessels with a crew of 161 ex 51.10.1 Air Transport passenger-only airlines scheduled passenger and non-scheduled passenger air transport Hire 51.10.20.0 162 passengers, with a crew of 163 55 Services accommodation 164-168 (repealed) 169 regardless of the symbol PKWiU Services other than electronic services, enabling reception of tv and radio programmes, within the meaning of the provisions on broadcasting by means of devices, with the exception of services consisting of hiring out films and broadcast in selected by using the services of time) 170-172 (repealed) 173 75 veterinary services 174 81.29.12.0 Service sweeping trash and snow removal 175 81.29.13.0 Other sanitation 176 81.30.10.0 services related to waste management green 177 ex 85.60.10.0 services that support education-only services provided by the institutions of the that assistance services psycho-pedagogical University are not exempt from tax 178 ex 91.01 Services libraries and archives-only loan publications listed in item 72 – 75 179 93.11.10.0 services related to the activities of the sports 180 96.03 funeral services and related, with the delivery of coffins, urns and funeral items supplied with the coffin or URN 181 regardless of the symbol PKWiU Service creators and performers within the meaning of the provisions of the law on copyright and related rights, remunerated in the form of fees for the transfer or grant of a licence to the copyright or rights to performance 182 regardless of the symbol PKWiU cultural and Entertainment Services-only admission: 1) to the art shows, including the circus, 2) to cultural 183 regardless of the symbol PKWiU services related to entertainment and recreation-only access to the Fairgrounds, amusement parks, discos dance halls, 184 regardless of the symbol PKWiU Services libraries, archives, museums and other cultural services-only access 185 regardless of the symbol PKWiU admission to sporting events 186 regardless of the symbol PKWiU other services related to recreation-only allowed 187 regardless of the symbol PKWiU Services repair and maintenance of the products of heading 80 , 93-96, 99 and 101-103 *) does not apply to advertising and promotional services.

Explanation: 1) does not apply to sales of goods and services are exempt or taxable rates lower than the rate which applies to the attachment.

2) passenger transport Services include the carriage of passengers and their carry-on baggage (the animal), for which there is an additional fee; carried the vehicle travel is not treated as carry-on luggage.

Annex 4. [(repealed)]

Annex # 4 (repealed) Annex 5. [(repealed)]

Annex # 5 (repealed) Annex 6. [The list of goods and services TAXABLE, the TAX RATE 3%]

Appendix 6 list of goods and services TAXED 3% TAX RATE [17].

Symbol PKWiU Name of the goods or services (goods or services) 1


ex 01.11 Cereals, potatoes, industrial plants and plant products of agriculture-others-with the exception of: 1) characterised (peanuts) (Tariff 01.11.32), 2) cotton and odziarnionych plant products for the textile industry (PKWiU ex 01.11.7), 3) natural rubber (Tariff 01.11.80), 4) dried herbs sorted the whole 2 01.12 vegetables, horticultural plants special; nursery products 3 01.13.1 Grapes 4 ex 01.13.23 other Fruits; locust beans-with the exception of the grain of the carob and carob (PKWiU 01.13.23-00.30), papaya (PKWiU 01.13.23-00.50), Kiwis (PKWiU 01.13.23-00.60) and fruit of other items not listed separately (PKWiU ex 01.13.23-00.90) 5 01.13.24-total renewal hazelnuts 6 01.13.24-00.20 walnuts 7 ex 01.13.40-00.90 spice Plants remaining only raw materials plants plants and plant seeds spice 8 ex 01.2 live animals and products of animal origin – with the exception of -1) wool (hair) washed and hair raw pogarbarskiego and preparowanego (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 fine or coarse, not carded and combed the rest (PKWiU 01.22.32-00.90), 3) live animals of the other (PKWiU 01.25.10) subject to item 9, 4) hides pig półgarbowanych, and post-mortem inspections and preserved for the industry (PKWiU ex 01.25.33-00), 5) spermacetu (PKWiU ex 01.25.25) 9 ex 01.25.10 Rabbits , bees and silkworms 10 ex 02 products of forestry – with the exception of raw wood in the rough (Tariff 02.01.1), bamboo (PKWiU 02.01.42-00.11), FASCINES wiklinowej (PKWiU 02.01.42-00.18) and plant materials for the production of brooms or brushes (PKWiU 02.01.42-00.30) 11 05 fish and other fishery products and fishing, excluding products of fishing other (Tariff 05.00.3) and pearls (Tariff 05.00.4) 12 14.12.20-10.23 Chalk powder, fertilizer 13 ex 14.30.13-90.10 mineral resources plastic other n.e.c. (including Earth home gardening and soil humus)-only Earth home gardening and soil humus 14 15.11.1 meat and edible offal of bovine animals, pigs, sheep, goat, horse, asses and mules 15 15.11.21 Wool pulled 16 ex 15.11.3 beef, lamb, goat, pork, and poultry – with the exception of fats (PKWiU 15.11.30-50.10 '' w,-50.40 '',-70.10) and fats salted, smoked and dried listed in annex 3 to this Act 17 ex 15.11.4 animal waste inedible, excluding by-products garbarń 18 15.12 Meat (including poultry and rabbit), fresh, canned, chilled or frozen and by-products of slaughter 19 ex 15.13.13-total renewal meal, meal and pellets of meat and offal unfit for human consumption by humans-only meal fodder and meat-and-bone 20 ex 15.20 fish and fish products processed and preserved (including the marynatami)-with the exception of fish prepared and preserved in a different way 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 (Tariff 15.20.16) and meal, Greaves and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, unfit for human consumption (Tariff 15.20.17) 21 ex 15.20.17 Meals, meals and pellets of fish , crustaceans, molluscs and other aquatic invertebrates, unfit for human consumption, with the exception of waste products (raw and processed) with fish and other aquatic animals remaining 22 ex 15.33.30-00.22 Peels, leaves and shavings of vegetables-only list and waste crops and vegetables 23 15.33.30-00.3 Waste – straw legumes, legumes and oilseeds (except flax and hemp) 24 15.33.30-00.80 acorns and chestnuts 25 ex 15.33.30-00.90 wastes from other plants intended for animal consumption n.e.c., other-only commercial waste feed 26 15.41.11 animal oils and fats, crude and refined, except fats of bovine animals, sheep, goat, pig and poultry-except stearin smalcowej to industrial use (Tariff 15.41.11-30.11), stearin smalcowej rest (PKWiU 15.41.11-30.21), triolein (PKWiU 15.41.11-30.31), animal fats and oils along with factions, chemically unmodified other, refined, technical (PKWiU 15.41.11-90.20), animal fats and oils other together with factions , unmodified chemically other, nierafinowanych, technical (PKWiU 15.41.11-90.40) 27 15.42.13-30 animal fats and oils along with factions, cured etc.

28 15.51.11 liquid milk processed 15.61.33 29-33 .16sunrise Grain barley worked exclusively by blasting 30 15.61.33-33.26 Grain oats machined kibbled 31 15.61.33-33.32 wheat hulled, sliced or kibbled 32 15.61.33-33.34 wheat worked exclusively by shot peening 33 15.61.33-33.42 '' rye grain hulled (shelled or peeled), sliced, kibbled 34 15.61.33-33.44 rye grain machined kibbled 35 15.61.33-33.51 maize grain-rolled and flaked 15.61.33 36-33.54 maize grain is handled exclusively by shot blasting 37 15.61.33-33.94 '' Grain cereals other machined kibbled 38

15.61.50-10.20 Sharps corn 39 15.61.50-30 .20sunrise Sharps rice 40 15.61.50-50.20 Sunflower wheat 41 15.61.50-90.2 Sharps cereals 42 ex 15.61.50-90.40 bran, sharps and other residues of the sifting, milling or other working of leguminous plants – only sharps and legumes 43 15.61.50-10.10 Bran feed corn 44 15.61.50-Oct 30 feed Bran rice 45 15.61.50-50.10 '' w Bran wheat feed 46 15.61.50-90.1 feed Bran cereals except maize, rice, wheat 47 ex 15.7 fodder for animals-with the exception of : solutions of fish and marine mammals (PKWiU 15.71.10-00.95), pet food for dogs and cats (PKWiU 15.72.10-total renewal and-00.20) 48 15.89.12 eggs not in shell and egg yolks, fresh or preserved; egg 24.14.64 49-50 Rennet and concentrates 50 24.15.10-75.30 Ammonia liquid fertilizer 51 24.15.10-77.20 ammonia water fertilizer 52 ex 24.15.30 nitrogenous fertilizers, mineral or chemical, with the exception of aliphatic acid amides and their derivatives, compounds of nitrogen and calcium cyanamide (azotniaku technical) 53 24.15.40 phosphatic fertilizers, mineral or chemical Fertilizers, potassic 24.15.50 ex 54 mineral or chemical, with the exception of potassium chloride 55 24.15.60 animal or vegetable Fertilizers NEC 24.15.70 56-70.20 Sodium Nitrate Fertilizer ex 57 24.15.80 Fertilizers n.e.c., except for nitrogen compounds and natural calcium fertilizers and calcium-magnesium phosphate Compounds to compound feedingstuffs 58 ex 24.2 Pesticides and other agrochemicals, excluding household chemical products (PKWiU ex 24.20.14) 59 24.62.10-20.10 technical Albumin 60 24.62.10-20.20 lactalbumin 61 24.62.10-30.61 Taninian gelatine 62 24.62.10-30.62 '' Bromotaninian gelatine 63 regardless of the symbol PKWiU Twine for agricultural machinery Service 64 ex 01.4 services related Agriculture and farming and animal husbandry, with the exception of veterinary services, farriers and shelters for animals, 65 ex 02.02.10 services connected with forestry and timber harvesting, with the exception of patrolling 66 ex 05.00.50 services related to fisheries and fishing, excluding services related to marine fisheries Explanations: 1) ex-only applies to a given product/service from a given group.

2) List does not apply to sales of goods and services are exempt or taxable rate of 0%.

Annex 7. [The LIST of GOODS to which the APPLICATION of EXEMPTION FROM TAX on the basis of article 74 (1) of paragraph 17 of the ACT]

Appendix 7 list of goods for which EXEMPTION FROM TAX UNDER ART. 74 PARAGRAPH 1. 1 paragraph 17 of the ACT, CN code Description ex 3704 000 10, tv Film positives-of an educational, scientific and cultural ex 3705 photographic plates and film, exposed and developed, other than cinematograph-of an educational, scientific or cultural character ex 3706 90 52 newsreels (with or without sound track) depicting events of current at the time of importation, and imported up to two copies of each subject for copying ex 3706 90 91 Archival film material (with soundtrack or without it) intended for use in connection with newsreel films ex 3706 90 99-recreational Films particularly for children and young people other films of an educational, scientific or cultural character


Other printed products, including printed pictures and photographs: ex 4911 91 000 – – – other: – Microfiches or other media information necessary for computer information services and documentation of an educational, scientific or cultural character – wall maps designed for educational purposes only 4911 99 000 – – – other ex 8523 records, tapes and other recorded media for sound or other signals, including matrices and masters turntable used in phonographic Edition , however, with the exception of chapter 37:-of an educational, scientific or cultural character ex 9023 00 instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: patterns, models and wall maps of an educational, scientific or cultural character, designed solely for demonstration and teaching-mock-ups or visualizations of abstract ideas, such as. the molecular structures or mathematical formulae, various types of holograms used in laser projection, media kits, materials for programmed instructions, including materials in the form of sets containing the correct printed Explanation: ex-applies only to the item with your group.

Annex 8. [LIST of GOODS whose SUPPLY is TAXED at 0% on the basis of article 83, paragraph 1, point 26 of the ACT]

Appendix 8 LIST of GOODS whose SUPPLY is TAXED at 0% PURSUANT TO ARTICLE. 83 para. 1 paragraph 26 of the ACT.

Item name 1 central control computers, servers, monitors, desktop sets 2 printer 3 Scanners 4 computer equipment to the writings of Braille (for the blind and partially sighted) 5 digital transfer devices (including hubs and network switches, routers and modems) Annex 9. [(repealed)]

Annex No. 9 (repealed) Annex 10. [LIST of GOODS TAXED at 5% TAX RATE]

Annex No. 10 in the LIST of GOODS TAXED at 5% TAX RATE.

Symbol PKWiU item name (Group) 1 ex 01.1 plants other than many years, with the exception of: 1) (repealed), 2) straw and chaff cereal (Tariff 01.11.50.0), 3) seeds of cotton (Tariff 01.11.84.0), 4) seeds of sugar beet (Tariff 01.13.72.0), 5), sugar cane (Tariff 01.14.10.0), 6) raw tobacco (Tariff 01.15.10.0), 7) fibre plants (Tariff 01.16.1), 8) other plants other than many years (PKWiU 01.19) 2 ex 01.21.1 Grapes , with the exception of wines produced by the owner of the vineyard 3 01.24 pome and stone fruit 4 ex 01.25.1 berries and fruits of the genus Vaccinium, fruit kiwi (Tariff 01.25.11.0) 5 ex 01.25.20.0 fruit Seeds, with the exception of the seeds of the carob other than niełuszczone, niekruszone or unground 6 01.25.33.0 01.25.35.0 7, hazelnuts walnuts 8 ex 01.25.90.0 other fruit, n.e.s., with the exception of locust and its seeds niełuszczonych , niekruszonych, and niemielonych 9 ex 01.26 oleaginous fruit, with the exception of coconut (PKWiU 01.26.20.0) 10 ex 01.28.12.0 Chili, sweet peppers and other spice plants and aromatic of the genus Capsicum or of the genus Pimenta, uncooked, dried, excluding sweet peppers 11 ex 01.28.13.0 nutmeg, Mace and cardamom, raw-only nutmeg and Mace 12 ex 01.28.14.0 star anise, badian, coriander , cumin, caraway, dill and juniper berries, raw-only coriander, cumin and caraway 13 ex 01.28.19.0 Other prepared spice plants and aromatic-only: Dill (Anethum graveolens), marjoram, Artemisia-tarragon, capers, saffron, turmeric, thyme, curry powder and other raw spice plants and aromatic, n.e.s. 14 ex 01.4 live animals and products of animal origin, with the exception of: 1) live animals and their semen, 2) wool sheared , a greasy from ovine and caprine animals, including wool Prana from the second form (Tariff 01.45.30.0), 3) hatching eggs (Tariff 01.47.23.0), 4) silkworm cocoons suitable for reeling (Tariff 01.49.25.0), 5) insect waxes and spermacetów, including refined and stained (Tariff 01.49.26.0), 6) animal embryos for reproductive purposes (Tariff 01.49.27.0), 7) animal products, inedible, not classified elsewhere (Tariff 01.49.28.0), 8), fur raw and raw hides and skins not classified elsewhere (Tariff 01.49.3) 15 ex 02.30.40.0 wild edible forest products – only the mushrooms, berries and nuts 16 ex 03 fish and other fishing products; services that support fisheries, with the exception of: 1) pearls unworked (Tariff 03.00.5), 2) live fish ornamental (Tariff 03.00.11.0), 3) other products (Tariff 03.00.6) 17 ex 10.1 meat and meat products, preserved, with the exception of: 1) technical fats, 2) by-products, garbarń, 3) hides and skins, edible, 4) feathers, down, feathers and skins of birds, 5) wool szarpanej, 6) raw animal waste, non-edible (PKWiU ex 10.11.60.0), with the exception of the intestines stomachs, bladders and 18 ex 10.20 fish, crustaceans and molluscs, prepared or preserved, with the exception of flour, meal and pellets of fish, crustaceans, molluscs or other aquatic invertebrates, inedible (Tariff 10.20.41.0) 19 ex 10.3 fruits and vegetables prepared and preserved-only: 1) potatoes frozen (Tariff 10.31.11.0), 2) juices from fruits and vegetables (PKWiU 10.32), 3) frozen vegetables (Tariff 10.39.11.0), 4) fruits and nuts frozen , cooked or not, with the exception of nuts (ex 10.39.21.0) 20 ex 10.4 animal and vegetable oils and fats-edible only 21 ex 10.5 dairy products, excluding casein for the manufacture of regenerated textile fibres and casein for industrial uses other than producing food, feed, or in the textile industry (PKWiU ex 10.51.53.0) 22 ex 10.61 grain mill Products, with the exception of sharps 23 ex 10.71.11.0 Bread fresh , the date of minimum durability, marked in accordance with special provisions does not exceed 14 days and, in the case of those goods in accordance with special provisions only use-by date for human consumption, this term also does not exceed 14 days 24 ex 10.72.11.0 crispbread, rusks, toasted bread, biscuits and the like – only crisp bread and toasted bread and similar toasted 25 ex 10.72.19.0 Other bakery and pastry products dry or canned-only unleavened bread (Mac) and bread crumbs 26 10.73.11.0 Pasta , dumplings, noodles and similar flour products 27 10.73.12.0 Couscous 28 ex 10.85.1 prepared meals and dishes, excluding products with alcohol content above 1.2% 29 10.89.12.0 eggs not in shell and egg yolks, fresh or preserved; eggs in the shell, preserved or cooked; ovalbumin 30 ex 10.89.15.0 vegetable saps and extracts; pectic substances; thickeners and gelling-only pectic substances, pectinates and pectin, mucilages and thickeners, derived from vegetable products, including modified 31 ex 11.07.19.0 other non-alcoholic beverages-only non-carbonated drinks: 1) where the mass of fruit juice, vegetable or fruit and vegetables shall be not less than 20% of the fibre composition, 2) containing milk fat, excluding drinks, in the preparation of which is used to BREW coffee or tea regardless of the percentage of the BREW in the drink 32 ex 58.11.1 books printed-only books (applicable on the basis of separate provisions of symbols ISBN), maps produced in the printing methods, with the exception of leaflets; Publishing in Braille 33 Books issued on disks, tapes and other media tagged applied on the basis of separate provisions of symbols ISBN 34 Magazines specialized 35 59.20.31.0 Scores in printed Explanations: 1) ex-only applies to a given product of a given group.

2) List does not apply to sales of goods exempt from tax, or taxed rate of 0%.

Annex 11. [The LIST of GOODS referred to in article 17, paragraph 1, point (7) of the ACT]

Annex No. 11 the LIST of GOODS referred to in article 1. 17 PARAGRAPH 1. 1 PARAGRAPH 7 of the ACT.

Symbol PKWiU item name (Group) 1 24.10.12.0 Ferro-2 24.10.14.0 Granules and powder of pig iron, crude steel zwierciadlistej or steel 3 24.10.31.0 hot-rolled flat products, of a width of 600 mm = > non-alloy steel hot rolled flat products 24.10.32.0 4, width < 600 mm, non-alloy steel hot rolled flat products 24.10.35.0 5, width > = 600 mm, with the rest of the alloy steel, excluding products of Silicon-electrical steel 6 24.10.36.0 hot-rolled flat products , width < 600 mm, with the rest of the alloy, excluding products of silicon-electrical steel 7 24.10.41.0 flat products, cold-rolled, of a width > = 600 mm, non-alloy steel 8 24.10.43.0


Flat products, cold-rolled, of a width of 600 mm wide, the residual = > alloy steel, excluding products of Silicon-electrical steel 9 24.10.51.0 flat products rolled wide > = mm, 600 non-alloy steel, clad, plated or coated flat-rolled Products 24.10.52.0 10, width > = 600 mm, with the rest of the alloy steel, clad, plated or coated 11 24.10.61.0 rods, hot-rolled, in irregularly wound coils , non-alloy steel 24.10.62.0 12, the remaining steel rods, the rough more than forged, hot rolled, drawn or extruded, including those that have been twisted after rolling 13 24.10.65.0 rods, hot-rolled, in irregularly wound coils, of the rest of alloy steel 24.10.66.0 14, the other remaining rods alloy steel, the rough more than forged, hot rolled, drawn or extruded, including those that have been twisted after rolling 15 24.10.71.0 Sections open , in the rough more than hot-rolled, hot-drawn or extruded, non-alloy steel 16 24.10.73.0 Sections open, the rough more than hot-rolled, hot-drawn or extruded, of the remaining alloy steel cold drawn Bars 24.31.10.0 17, and angles, shapes and sections of non-alloy steel, cold-drawn Bars 24.31.20.0 18 and angles, shapes and sections, with the rest of the alloy steel cold-rolled flat products 24.32.10.0 19 steel, of a width of 600 mm in uncoated 24.32.20.0 's < 20 cold-rolled flat products, made of steel, of a width of 600 mm, clad, < coated or covered 24.33.11.0 21, Sections opened, molded or sculpted on the cold, non-alloy steel 21a 24.33.20.0 Sheets ribbed non-alloy steel cold drawn wire, 24.34.11.0 22, non-alloy steel 22a ex 24.41.20.0 Gold wrought in the rough or in the form of intermediate , or in powder form-only gold to 325 thousandths or greater, with the exception of investment gold within the meaning of article 3. 121 of the Act, subject to the item. 22B 22b regardless of the symbol PKWiU investment gold within the meaning of article 3. 121 the Act 22 c ex 24.41.50.0 base metals clad with silver and base metals, silver or gold, clad Platinum, not otherwise worked than to State intermediate-gold only about 325 thousandths or greater, clad with Platinum, not otherwise worked than to State intermediate 22d 24.42.11.0 Aluminum rough wrought 22e 22f unwrought Lead 24.43.11.0 24.43.12.0 Zinc 24.43.13.0 22 g unwrought Tin uncut wrought 23 24.44.12.0 unrefined Copper; copper anodes for electrolytic refining refined copper 24.44.13.0 24, and copper alloys, unwrought wrought; the initial rate of copper 25 24.44.21.0 powders and flakes copper and its alloys 26 24.44.22.0 flat bars, rods, angles, shapes and rolling, of copper and its alloys 27 24.44.23.0 of copper 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 metal compounds-only base metal waste and scrap 28a ex 26.20.11.0 Portable automatic data processing machines, weighing

Related Laws