Poland to Introduce New VAT-8 and VAT-9M Declaration Forms from April 2025

• The Minister of Finance plans to introduce two new VAT declaration forms from April 1, 2025, namely VAT-8 version 12 and VAT-9M version 11
• A draft regulation defining the new forms of these declarations is already prepared
• VAT-8 is a declaration for goods and services tax required by certain taxpayers and legal entities not considered taxpayers under specific VAT law articles
• VAT-8 must be submitted to the tax office by the 25th day of the month following each subsequent month
• VAT-9M is a declaration for goods and services tax required by taxpayers not obligated to submit other specified VAT declarations, involving import of services or acquisition of goods and services
• VAT-9M must also be submitted by the 25th day of the month following the tax obligation occurrence
• Current versions of these declarations are specified in the annexes to the Minister of Finance’s regulation from September 14, 2020
• The need to change VAT declaration forms is due to the inclusion of instructions regarding administrative execution as a basis for issuing an execution title in the declarations
• The Ministry of Finance explains that the inclusion of these instructions is a condition for applying administrative execution to the liabilities shown in the declarations

Source: ksiegowosc.infor.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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