Jaki jest właściwy sposób zgłoszenia do VAT? (dla Sp. z o. o. i JDG)

What is the correct way to declare for VAT? (for companies and individual entrepreneurs)

If you want to register for VAT in Poland as a Sp. z o. o. or an individual entrepreneur, you need to follow the steps below:

STEP 1. Decide whether you need to register as a VAT taxpayer.

VAT exemption - who can benefit from it in 2023?

1. Revenue exemption. Companies that meet the requirements of the VAT Act are entitled to exempt all their sales from VAT. In order to benefit from this privilege, entrepreneurs must meet the turnover requirement set out in Article 113(1), according to which sales made by taxpayers in which the value of sales (net of VAT) in the previous tax year did not exceed a total of PLN 200,000 are exempt from VAT.

It is worth remembering that the turnover limit authorising the VAT exemption does not include:

supply of goods within the EU, other countries (not Poland!);
revenue from the sale of fixed assets, intangible and legal assets subject to depreciation (pursuant to provisions on income tax).

2. Exemption by type of activity. It is applied depending on the type of activity conducted by the taxpayer. The list of exempted activities is set out in Article 43 Art. 1 of the VAT Act.

The most common VAT-exempt activities include, in particular:

medical services;
financial services;
educational services.

Who cannot benefit from VAT exemptions and is obliged to be a VAT taxpayer.

However, the turnover limit is not the only factor determining the eligibility for VAT exemption. There are taxpayers who, pursuant to Article 113(13) of the Act, are deprived of the right to exemption.

These are taxpayers who:

Supply:

1. Products made of or with precious metals, antiques more than 100 years old (applies to artistic jewellery), treated sculptural materials of vegetable or mineral origin and products made of such materials.

2. Goods in Schedule 12 of the Act, all goods subject to excise duty within the meaning of the excise duty regulations, with the exception of:

electricity (CN 2716 00 00);
tobacco products;
automobiles, other than those listed in subsection (a)(e), included by the taxpayer under the provisions on income tax as depreciable fixed assets;
buildings, structures or parts thereof, in the cases provided for in Article 43(1)(10)(a) and (b);
building structures;
new means of transport.

3. It is also necessary to be registered for VAT in order to sell goods from the following list:

cosmetic and toilet preparations (PKWiU 20.42.1);
computers, electronic and optical products (PKWiU 26);
electrical equipment (PKWiU 27);
machinery and equipment n.e.c. (PKWiU 28);
wholesale and retail sale of spare parts for motor vehicles and motorbikes.

4. Compulsory registration as a VAT payer is also required for all service providers:

legal;
in the field of consulting, with the exception of agricultural consulting related to the cultivation and breeding of plants and animals, as well as related to the preparation of a plan for the development and modernisation of an agricultural holding;
manufacture of jewellery;
debt collection (including factoring).

5. Companies without a registered legal entity in the country must also be registered for VAT and cannot benefit from the exemption from registration.

STEP 2. Prepare the necessary documents:

To register as a VAT taxpayer, you must submit an application on form VAT-R to the tax office where the company or individual entrepreneur is registered. If you are applying as a company, prepare a copy of your office lease agreement and a brief description of your business activities. If you are applying as an individual entrepreneur, prepare a copy of your office lease agreement (the flat where you live). If you do not have a permanent place of business - prepare a statement that your business does not require a permanent place of business because your services are provided remotely and do not require an office.

You can submit your application in two ways:

1. Electronic form allows you to send only the VAT-R application.

You must send additional documents to the inspectorate by post (also electronically) or you can submit them physically at the tax office. Remember that after submitting your application online, you may receive a request from the inspectorate for previously prepared documents. (see STEP 2). This is standard procedure. You will respond to the enquiry by providing the required documents.

2. When you submit the VAT-R application directly to the tax office, you may submit it with additional documents. This way, you are less likely to receive additional information from the tax office.

The processing of your application depends on the form you choose and on the submission of complete application documents.

If you submit the documents directly to the tax office via physical contact, the processing time is usually around 2 weeks.

If you submit electronically, it is from 1 month.

But, you can apply VAT to invoice sales of goods or provision of services as soon as you apply for registration (if the date you want to become a VAT taxpayer coincides with the date of application and is not specified, for example, from the next month).

It is also important to note that the company's accounts MUST be on the VAT register.

If they are not, the company need to apply on the NIP-8 (update) form, where the company accounts must be indicated, and the entrepreneur need to make changes to the CEIDG electronically through the biznes.gov.pl service.