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Change of deadlines for some taxpayers' obligations


We would like to indicate the solutions proposed as part of the so-called Anti-Crisis Shield. Most of them are included in the draft act amending the act on special solutions related to the prevention, counteraction and eradication of COVID-19, other infectious diseases and crisis situations caused by the same as well as some other acts (hereinafter: "Amendment" or Amendment to the Act on COVID- 19"). Some of the solutions require the government to issue implementing regulations.

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New VAT rate matrix from July 1, 2020.

The work on solutions for the ‘anti-crisis shield’ is in progress. Among the proposed amendments there is a shift of the date of the new VAT rate matrix application. We will inform you about the development of the project of the act providing for state support for employees and entrepreneurs. We encourage you to sign up for the newsletter using ATA Finance profile on LinkedIn or directly on the website www.atafinance.pl
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‘Anti-crisis shield’ - who will benefit from it?

We will survive together. We are aware that the SARS-CoV-2 epidemic threatens our health, our lives and the entire economy. The Polish government is currently working intensively on solutions to support workers and employers. We present a general overview of the proposal for the ‘anti-crisis shield’. Solutions that require legislation will be in force for a few months from April, as announced by Development Minister Jadwiga Emilewicz on March 19.
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Sending a notification of payments to an account outside the white list to the wrong Tax Office Head

In the latest private tax ruling of January 16, 2020, the Head of the National Revenue Service took a position that the taxpayer, who has sent a notification referred to in art. 117a § 3 of Tax Code within the statutory deadline to a tax office improper for the invoice issuer, will not lose the right to settle the expenses as tax deductible costs.
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Splitting invoices in obligatory split payment

There is no obstacle for the seller to perform invoicing separately for the sale of goods listed in Appendix 15 to the VAT Act and the sale of goods outside that Appendix as part of one order – such a standpoint was taken by the Head of the National Revenue Information Service in a private tax ruling issued on December 19, 2019, case no. 0111-KDIB3-2.4012.646.201 9.1.AZ.
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Is it possible to correct an invoice issued to a receipt with an incorrect NIP number?

Since January 1, 2020, in the case of sales registered with a cash register,  sellers have only been allowed to issue invoice to taxpayers only if the relevant receipts contain the buyer's tax identification number (NIP). The regulation is intended to further tighten up the tax system. However, in connection with its application, practical interpretation problems arose soon, and the first interpretations unfavourable to taxpayers were issued even before its entry into force.
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