All active VAT payers have from January 2018 an obligation to provide the so-called Single Control File (JPK_VAT).
Entrepreneurs must send VAT transaction registers via a gateway provided by the Ministry of Finance. This obligation covers all registered and active VAT payers, in addition to companies benefiting from a subjective exemption whose turnover does not exceed PLN 200,000. PLN annually.
This is not the end of this year's changes regarding VAT payers. From July, entrepreneurs who keep electronic accounting records will have to send other documents at the request of the tax office, including a book of revenues and expenditures or storage extracts.
Experts advise taxpayers to make an economic calculation and assess whether it's worth to continue to be a VAT taxpayer. "If someone does not have large investments, for example, runs a kiosk or a small shop, has a turnover of up to 200,000 PLN annually, you should think whether to unregister with VAT. In such case, an update VAT-R registration application must be submitted by January 7, which indicates that you do not want to be active VAT payer anymore" says Jacek Matarewicz, Tax Advisor and Lawyer at Ożóg Tomczykowski, in an interview with PAP.
