To download VAT. Reduces the vulnerability of the tax – Onet.pl

According to a study by PwC, in recent years, the tax gap for VAT in Poland was the highest in 2013. and amounted to 2.9 percent. GDP. The 2.5 percent drop. has been achieved through the introduction of so-called package of the fuel system, the common File Control and more tax audits.

“we Need, however, to remember that verification in the random companies, interested in certainty in tax administration,” said Kassel. In his opinion, to further reduce vulnerability in the future will result in the elimination of quarterly reports, VAT, as well as the possible introduction of a law on registration and control of transport on the model of Hungary.

Tomasz Michalik, partner at MDDP tax Advisory and member of the expert group of the EC on VAT, said that the annual loss to the EU budget, caused by the extortion of the tax reach 40-60 billion euros. In 2017 the European Commission will present the concept of a “Single VAT Area”. It has to enter the taxation of transactions inside only in the country of destination, and are on the supplier the obligation to register the transaction in the destination country.

Mechanism to prevent trying to get a VAT is the so-called inverse load, that is, the transition to a debt settlement of the tax on the recipient. In Poland this mechanism is used, in particular, in the trade of metal products and equipment. “Austria recently asked the EC to request the eviction of the back load of all transactions in the turnover of the national period of 10 years,” said Mihalik.

Russia, for example, Portugal and Brazil, we plan to introduce a centralized database in which taxpayers will send invoices in real-time. “The advantage of this system is high efficiency, ability of the current control bodies of the Treasury and a small load for taxpayers. The disadvantages include the need for the widespread introduction of electronic billing and high costs,” replaced by Michalik.

According to the representative of ABW in Bydgoszcz, Poland needs to take a cue from the Italian Guardia di Finanza and assign police departments, tax administration, leading the preparatory procedure against impostors.

“the decision seems lately the exam in Romania,” he said.

it also Drew attention to the need to increase penalties to deter criminals. “A proposal to introduce fines of from 5 to 25 years in prison for extorting VAT is controversial. However, it must be borne in mind that the crimes of the Treasury are more harmful and socially, than criminal. In Germany, the minimum punishment for tax crimes is 2 years absolute prison. The scammers, so they were treated the same as rapists”, he said.

according to Him, should consider the elimination of the criminal code of the tax authority that issues of fraud are often duplicated from their penalty area, leaving the possibility of interpretation soft for the offender. As, for example, more and more serious processing of tax crime called the introduction of the possibility of using in such cases, evidence obtained in the framework of the operational validation.