Unofficial translation
The Act of August 11, 2021 amending the Act on tax on goods and services and the Act – Banking Law (Journal of Laws, item 1626), hereinafter: “Slim VAT 2 package”, introduced on October 1, 2021. beneficial for taxpayers changes in art. 86a sec. 12-14 of the VAT Act by extending the deadline for submitting VAT-26 information and updating the information.
It was necessary to issue a new regulation on the model of information on motor vehicles used exclusively for business activities and to define the template of the VAT-26 form constituting an appendix to this regulation.
On October 1, 2021, the Regulation of the Minister of Finance, Funds and Regional Policy of September 28, 2021 on the model information on motor vehicles used exclusively for business activity (Journal of Laws, item 1790) entered into force.
The current VAT-26 form included in the annex to the regulation of September 28, 2021 should be used in the case of expenses related to motor vehicles used exclusively for business activities, incurred from October 1, 2021.
With regard to expenses related to motor vehicles used exclusively for business activities incurred before October 1, 2021, taxpayers should use the current template of the VAT-26 form covered by the Regulation of the Minister of Finance of March 21, 2014 on the template of information on motor vehicles used exclusively for business activity (Journal of Laws item 371).
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