- New VAT declaration forms VAT-8 and VAT-9M will be introduced by the Ministry of Finance starting April 1, 2025
- VAT-8 version 12 and VAT-9M version 11 are the new forms to be used
- A draft regulation defining these new form templates is ready
- VAT-8 is a declaration for goods and services tax required by certain taxpayers and legal entities not considered active VAT taxpayers
- VAT-8 must be submitted by the 25th day of the month following the reporting month to the tax office relevant to the taxpayer’s registered address or residence
- VAT-9M is a declaration for taxpayers not required to submit other specified VAT declarations but who import services or acquire goods and services liable for VAT
- VAT-9M must also be submitted by the 25th day of the month following the tax obligation to the relevant tax office
- Current versions of these declarations are specified in the annexes to the Minister of Finance’s regulation from September 14, 2020
- Changes in the declarations include new instructions regarding administrative enforcement
- The Ministry of Finance explains that the inclusion of specific instructions in the declarations is necessary for them to serve as a basis for issuing an execution title for tax collection purposes
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.
