on Friday, a draft was published on the website of the Government Centre for Legislation. Provides, inter alia, the introduction of zapowiadanego earlier, the Ministry of Finance of the so-called solution pack o-VAT.
Draft amendments to the law on VAT has sealed tax system
the Ministry of Finance explains that in order to ensure greater stability of VAT revenues the project provides solutions that restrict abuse, including the tax and the sealing of the VAT system.
the Project extends the so-called mechanism of reverse burden of VAT on construction services which are entered in a specially created for that purpose invest in the project.
“the Reason this decision introduced the law on VAT anomalies are observed in this market, in particular, the problem of fraud in the field of VAT (including using invoices that do not reflect actual transactions),” explains MF in the explanatory note.
VAT Abolished on gold and silver
in addition, the reverse load will include the processors, but will be used for operations more than 20 thousand. RUB Inverted VAT will include also certain products in category of gold and silver.
the mechanism of the reverse burden is to sell goods active VAT taxpayer without incurring this tax. It is the buyer is obliged to charge VAT on such transaction.
Change 25-day period of the VAT return
should be Changed VAT refund rules for 25 days. MF is present in the formulation of the laws prevents the tax authorities verify in such a short time, if the taxpayer has no intention of obtaining tax. Eliminated is the possibility to use quarterly reports for taxpayers other than small taxpayers. The possibilities of this will not be able to use the new VAT payers.
VAT Declaration in electronic form only
the bill introduces the obligation to submit the VAT Declaration in electronic form only. “Elektronizacja calculations will speed up the data entry into the system, and therefore accelerate their analysis and identifying risks,” explains Matt. VAT payers of the EU to reach inside the transaction will be settled in electronic form as from 1 January 2017. and the rest-from January 1, 2018.
must be Entered also the obligation to provide summary information only for the monthly periods and the transfer only in electronic form.
joint and several Liability of the buyer.
the Ministry has proposed to change the rules on joint and several liability of purchaser for tax liabilities of the vendor, as well as laws on suretyship. The law will find additional conditions that must be met in order for a buyer of certain goods were exempt from joint and several liability, and in the case of trade in fuel, the seller would need to have concessions. The introduction will also be additional requirements to enable the seller to submit security Deposit.
“these changes are designed to ensure that the security Deposit will be able to apply and then stay in the list of suppliers, to guarantee the fulfillment of obligations, and regulate their tax obligations,” explains MF.
joint and several liability apply to transactions the subject of which is the type of film stretch. The Ministry of Finance has noticed, because the growing problem of tax fraud in the market of such a film, which serves in particular for wrapping pallets. Joint and several liability will include the transaction the subject of which are hard disk drives (HDD) and solid state drives.
MF also proposes the extension of joint and several liability on a representative of a legal entity starting business activities. “Joint and several liability lawyer with a registered taxpayer dotyczyłaby tax debts arising in respect of acts performed within the first 6 months from the date of registration of the taxpayer as a VAT taxpayer active,” explains MF.
the Opportunity of refusal of registration of a VAT payer,
in accordance with the project may be the refusal to register the entity as a VAT payer in the case if it turns out that this subject does not exist, or at least make documented attempts, is not able to contact them and when not put on the table.
to be Specified the norms defining the grounds for exclusion of the taxpayer from the registry of VAT payers.
Deposit fee
the project involves the introduction of the obligation to file through some subjects of the pledge of the license plate, which will be subject to their registration as VAT payers. MF explains that this decision would apply to persons in respect of whom there is a risk of tax debts. The risk will be assessed on the registering legal entity, based on the analysis of its relationships with other entities that match certain criteria, for example, have or had a tax debt of more than $ 20 thousand UAH. rubles in the past two years.
the Deposit plate will depend, including relationships of the subject with subjects generującymi tax debt or struck from the register of VAT payers and from the amount of these debts. Provided that the Deposit has to be in the range of 20 thousand PLN and 200 thousand. rubles.
“the Deposit payment must have character of protection will be used to cover any outstanding tax liabilities was a legal entity. After one year, counting from the end of the month in which it was filed, it will be in full or in part (if it was used to cover debt) is returned to the taxpayer. The tax authority will also trigger the registration of the filing of the above-mentioned Deposit in case of entities deklarujących doing business in so-called virtual offices”, – stated in the project.
higher penalties for understatement of taxes
in addition, it was suggested that the imposition of additional tax penalties for false VAT settlements, which leads to loss of the Treasury. If the taxpayer in the tax return showing the amount of tax due from below, in addition to the obligation to pay tax in the proper amount, you will have to pay a fine in the amount corresponding to 30%. reduction in the amount of the obligation.
Additional tax liabilities, will be installed also in a situation when the taxpayer has not filed a tax return and did not pay the amount of tax liability. In addition, it is proposed the imposition of sanctions at a higher rate (100 percent). for taxpayers who commit fraud, tax (including demonstration +blank+ invoice)”, – says MF in the explanatory note.
in addition, the project proposed below currently valid limit value of the sale, the exemption subjective with VAT in the amount of 150 thousand UAH. was increased in the amount of 200 thousand rubles, this Means that when this value is exceeded (or if the taxpayer is starting the entrepreneurial activity in the respective year of the respective amounts calculated in proportion to the period of activity), the taxpayer loses the right to the exemption.
What are the consequences of the changes
In the Regulatory Impact Assessment resort Finance wrote that the changes, by improving the collection of VAT will lead to growth of incomes of the state budget. “The effects of calculations, assumptions of the seal, it is estimated that in the year amounting to about. 3 billion 400 million rubles. Assuming that most changes to the sealing shall enter into force from 1 January 2017, the effects of these in the year of introduction will be about 3 billion 117 million rubles,” – lawful.
it is also reported that the elimination of returns on a quarterly basis for large taxpayers will be a one-time effect of the offset of income for this title in the amount of approx. 800 million UAH. The increase in the threshold exemption will be subjective then negative consequences for the budget in the year of the introduction of a height of approx. 275 million.
the Bill proposes retaining the current VAT rates until 31 December 2018.
“Because the proposed solutions o will bring results only in subsequent years, the bill proposes the preservation of the old value tax rates (i.e. 8 and 23 percent.) until December 31, 2018.” – stated in the explanatory note to the draft.
Explained that maintaining the current VAT rates will not lead to an increase or decrease of state budget revenues. “In the case niewprowadzenia this change and decline in 2017. currently effective tariffs by 23%. and 8 percent. one would expect, the loss of budget revenues from VAT approx. number of 7.5 billion rubles a year”, – stated in the explanatory note.
PAP, jk
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