- 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.
