- New VAT declaration forms VAT-8 and VAT-9M will be introduced by the Ministry of Finance starting April 1, 2025
- The new forms are part of a regulatory project that defines their templates
- VAT-8 form is used by taxpayers other than active VAT taxpayers and legal entities not considered taxpayers under specific VAT law, who declare intra-community acquisitions
- VAT-8 must be submitted by the 25th day of the month following each subsequent month to the tax office appropriate for the taxpayer’s registered address or residence
- VAT-9M form is required for taxpayers not obligated to submit other declarations, who import services or acquire goods and services where they are the taxpayers
- VAT-9M must also be submitted by the 25th day of the month following the tax obligation to the tax office appropriate for the taxpayer’s registered address or residence
- Current versions of these forms are specified in the annexes to the Minister of Finance’s regulation from September 14, 2020
- Changes in the new forms include instructions related to administrative execution, which is necessary for using administrative execution for declared VAT liabilities
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.
