The so-called package of fuel (amendments to the laws on VAT and excise duty, the Energy Law and the Law on stocks of fuel) is an element prepared by the Ministry of Finance comprehensive package “sealing” the collection of VAT. The amendment applies to the collection of VAT on the so-called. intra-Community acquisitions of fuel and licensing sales of fuels from abroad. The Ministry of Finance estimates that the budget will benefit from this solution approx. 2.5 billion zł per year.
Tax advisor with KPMG Przydatek Paul pointed out that the change welcomed the fuel industry. She hopes that in the long term fraud will be limited, which will positively affect the entire market.
“The proposed solution actually moving towards curbing fraud in turn fuels imported from other EU countries. The problem was identified a few years ago, and the losses of the state budget in this respect reached several billion dollars per year” – said Przydatek.
In his opinion, changes should be effective, but it is difficult to assess whether the fiscal authorities fail to recover 2.5 billion zł.
“The introduced solution assumes that VAT will be paid in the case to bring home fuel procured wewnątrzwspólnotowo. It is a total novelty in the Law on VAT, because under the current rules any intra-Community acquisition of goods is neutral tax, in principle, not pay VAT on the movement of goods to Polish from another EU country. the introduction of such a requirement in the case of fuels will reduce the risk that the tax will not hit the budget “- he explained.
He acknowledged that the change will increase the administrative duties honestly operating companies but is a “necessary evil”.
“You can not introduce solutions, which on one hand will be effective and will help fight fraud in the fuel market, on the other hand will not cause any difficulties of an administrative nature for fair working taxpayers. Many of them have been a few months of very intensive work on adapting to the new regulations, “- he said.
Przydatek explained that the difficulties will be felt and the so-called tax warehouses. registered recipients – ie entities that make the purchase of motor fuels wewnątrzwspólnotowo. Under the new regulations will be liable to pay VAT on intra-Community acquisition.
“This is a fundamental change, because previously such entities move fuel to the country on behalf of other companies – owners of the goods – and do not have any obligations on the basis of VAT. The change is therefore an absolute novelty. We do not know how the rules will be interpreted in practice by the tax authorities, but it is hoped that the situation quickly eventuates, “- he added.
Partner at the law firm KNDP Thomas Siennicki believes that Monday would be virtually impossible to bring the fuel by a foreign entity and sell it so. inverted load (the seller in this procedure does not pay VAT – przyp.red) Polish entity. The company has boiled down fuel will have to register for the purpose of VAT, which will cause that should pay tax.
Siennicki drew attention to the amendment of the provisions of concession, under which the condition of obtaining a license will have a branch in Poland. These entities will have to account for VAT, as Polish companies.
“The new rules should seal the system, but the business does not like a vacuum. It may be that we will see other phenomena related to phishing schemes VAT on the fuel market. But surely it will be harder to market the fuel from which it was settled VAT. All indications are that the scale of offenses is reduced, the system will be more tight, “- he said.
“I rate this package is very positive. But if seal the system 2.5 billion zł do not know. At one time Orlen estimated that every fourth liter of diesel fuel in the country is contaminated by a tax fraud. It’s a huge amount so if the scale of offenses is reduced at least by half this value may be close to estimates of the Ministry of Finance “- believes Siennicki.
He drew attention to the provisions of the so-called. energy package, which the president signed on Wednesday. According to him, the effect of both changes can give the budget a much more noticeable results.
The finance minister Paul Szałamacha said showing changes during a press conference at the Ministry of Finance that the package earlier this year will generate higher revenues from excise tax and VAT fuels.
“He closes the whole sphere of irregularities in intra-Community trade in liquid fuels, which are used by professional fraudsters. therefore, those entities that will use this competitive advantage in the wicked, illegally, they will lose it” – he said. When asked was whether the change will result in an increase in fuel prices. “Fuel will then largely traded + white +, not gray or black, therefore, I see no basis for conclusions about the impact of the increase in retail prices,” – he said.
According to the explanatory to the law, dealings extortion tax on goods and services traded fuels is associated primarily with their intra-Community acquisition, transactions carried out via registered customers. Hence the proposed government amendments to the Act on tax on goods and services affect just the purchase of fuels within the EU internal market.
“After the changes required to pay tax in respect of intra-Community acquisition of liquid fuels generally will be built within 5 days the introduction of fuel into the country. paid in this way, the tax will be detracted from the tax due for payment resulting from the tax return, “- says the justification.
the basis of this assessment will be the current price of fuel, announced in the Public Information Bulletin of the Ministry of finance.
President of the Material reserves Agency will also once a quarter to inform the President of the energy Regulatory Office for contracts concluded by entrepreneurs, and on mandatory stocks.
Changes to the law, “energy Law” depend in turn on the seal licensing system marketing of liquid fuels from abroad. The Act states that licenses for marketing of fuels from abroad will be awarded only “to entities established in Poland or foreign companies, which have registered a branch in our country and through it will be introduced into the Polish liquid fuel.” A company that wants to import fuel, in addition to being established in the Polish territory, will have to give their tax identification number, preceded by the code EN.
The concession should not receive the company, where the managers (members of the management and supervisory boards) convicted by a final judgment a tax offense in connection with the activity carried out within the scope of the Act, namely in the field of fuel and energy.
the changes included in the amendment of the Law on excise duty are however prevent evasion of “protective functions concessions on trade of fuels from abroad.” The Act limiting the exercise of the functions of the Services by the tax warehouses and registered customers, consisting in the fact that the provision of services will be possible only to entities established or resident in Poland or foreign entities with a branch with registered office in our country. This solution has only concern the purchase of motor fuel and will not cover fuel exempted from excise duty.
The amendment also contains changes to the Penal Code, enabling the punishment for breaking the law, introduced “fuel package”.
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