The government strikes fuel scammers. Will go to the budget of billions of zlotys – Interia

1 hour. 22 minutes ago

The government hits the scammers. The budget will go billions of / © 123RF / Picsel

On Friday published a draft package of the fuel, or the amendment of laws on VAT, excise tax and energy law. Finance Minister hopes that in June the new rules take parliament. The budget has recovered thanks to up to 2.5 billion zł per year.

Petroleum Industry estimates that tax fraud in this market totaled in 2015. Up to 10 billion zł. For comparison, legally operating company sales of fuels shall pay annually more than 50 billion zł various levies (VAT, excise duty, fuel charge). It is almost 1/5 of all income tax authorities.

Only in the country

The first change is to involve the possibility of obtaining concessions on trade in liquid fuels abroad (OPZ). Today, such a license may apply for foreign companies, which must submit a security on property in the amount of 10 million zł, eg. In the form of a promissory note. The problem lies in the fact that the fictitious companies set up by fraudsters treasury does not have a chance to enforce this protection. These entities act as intermediaries while in the course of the fuel within the simplified triangular transactions (see diagram 1). As a result, the budget does not affect due tribute.

It has to be changed. The fuel will be able to trade only company present in Poland (national entity or branch of a foreign company). Thus the obligation to have a license to trade fuels will be linked with the status of VAT taxpayer. The entity that wants to get it, will therefore have to register for the purpose of tax on goods and services.

The Ministry of Finance hopes that the change will automatically make it easier for supervision of the competent authorities on the implementation of tax obligations and administrative.

VAT on the border

Even more important may be the second change. Finance Ministry proposes to accelerate because the obligation to pay VAT on fuel purchased in another EU country.

Currently, this obligation arises only after the sale of fuel in the country. After the changes you will need to account for VAT already upon completion of the suspension of excise duty, or when the fuel physically entering the territory of the country. This would mean that the registered customer and operators of tax warehouses settlement of VAT, which will increase the efficiency of its collection. The Finance Ministry hopes that in the event of detecting possible fraud, officials will be able to respond more quickly.

According to Michael Zwyrtka, senior manager at PwC, such a solution may indeed raise some concerns for compliance with EU regulations, but certainly complicate life actors in the informal economy. The expert believes, however, that the need for extensive consultation proposed changes with legally operating businesses. – Changes will be because a large impact on current supply chains adopted within the framework of large capital groups – explains Michal Zwyrtek.

It is not enough

The industry is delighted with the project but hoping for more courage in implementing changes. – Package fuel is based on the postulates reported for years – emphasizes Zdzislaw Pisiński of the Polish Chamber of Liquid Fuels. It adds, however, that not all been taken into account by the resort.

The bug is considered eg. To leave the obligatory joint and several liability for VAT unaccounted for. Currently, because the purchaser of gasoline, diesel oil or gas used to drive motors responsible for tax not paid by the seller. According to Zdzislaw Pisińskiego this solution penalizes honest company and often legitimizing actions of criminals. Instead, it should be introduced model divided payments, ie one in which the seller receives only the net price of the goods, and the VAT is paid by the customer, or on a separate account provider (which has access to the tax office), or directly to the account of the treasury.

on the initiative of the Ministry has also Leszek Wieciech, CEO of the Polish Organization of Oil Industry and Trade. – MF ideas can help us in a regular economic war, which unleashed us criminals – he says. Calls at the same time to the ministry, undertook to work on other demands of the organization. The idea is that the functions koncesyjno-control over the fuel sector were not distributed and that the works on the oil law. – All these solutions would help honest entrepreneurs reduced the scale of activities of fraudsters, and thus increased the target budget revenues – argues Leszek Wieciech.

Step legislative

A bill to amend the excise tax Act, VAT Act and the Act – energy Law – directed at the Standing Committee of the Council of Ministers

Mariusz Szulc, Agnieszka Pokojska

May 9, 2016