The Minister of Finance has exercised the right to specify the official template for the notification of payment of receivables to an account other than the one included in the white list of VAT taxpayers. Published draft ordinance on the template for notification of payment of amounts due to an account other than the one contained on the day of the transfer order in the list of entities referred to in art. 96b paragraph 1 of the Act on tax on goods and services dispels several doubts arising in this respect from taxpayers. Let’s try to present synthetically what the preliminary conclusions result from this.
Good news:
– It is not necessary to prepare your own notification templates – any formal errors of such own documents could mean the ineffectiveness of the notification, and thus in practice the lack of sanctions in the form of joint and several liability and failure to include expenses in the BUY;
– Acceptability of electronic form – taxpayers will be able to submit notifications on paper or electronically. The latter way will certainly simplify the process of reporting. The three-day deadline is demanding, we will save at least on paper, stamps and wandering to the post office;
– Collective notification – in the case of transfers ordered to the same contractor on the same day, one notification is sufficient (albeit indicating all payments separately);
– Accounts with foreign banks – are covered by a notification confirming that such payments can be made securely. However, they require notification each time.
Inferior news:
– No collective / submitted “promotion” applications – the structure of the form indicates that any payment to an account other than on a white list will be subject to notification. It will not be possible, for example, to submit a given account once for many payments made in a given settlement period;
– Office competence – the notification will be directed to the authority competent for the invoice issuer. The taxpayer should therefore determine which office is competent for the contractor, even bearing in mind the authorities’ obligations to provide notifications if they consider themselves inappropriate. This may also raise doubts as to the power of the person to sign notices. Submitting notifications to various offices may mean the necessity to use a separate special power of attorney according to the given jurisdiction. This in turn results in increased formalism and costs (stamp duty);
– Deadline – Failure to meet the three-day deadline will result in sanctions. In this context, the possibility of submitting a correction of the notification may arise doubts (it results from the form). How will the authorities approach any possible misconduct?
As your Polish tax advisor we are able to help you effectively utilize the above-mentioned information in your business, and also provide comprehensive support for your company.