From July 1, a lot has changed in the field of tax and other regulations. Most of them concern people running a business, but not only. What should you remember and how to prepare for changes? We explain.
- One of the most important tax changes that will come into force on July 1, 2021 is the e-commerce package. The assumption is to facilitate VAT settlements in cross-border sales and support the development of Polish e-commerce businesses
- Many changes are related to the digitization of the business sphere – including introduction of online cash registers and preparation for electronic document circulation Tax Free
- The provisions on the excise duty applicable to the re-registration of a vehicle into a passenger car also come into force. From July 1, we are obliged to pay excise duty
- More important information can be found on the main page of Onet.pl
Package e-commerce, online cash registers, new VAT-R forms, new payment date excise duties when re-registering a car – these are the most important changes that will take place after July 1, 2021. But that’s not all we should remember – reminds the Ministry of Finance on its website.
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E-commerce package
On July 1, the solutions that create the so-called e-commerce package. Its purpose is to facilitate accounting VAT from the sale of goods and services to consumers in other EU Member States. It is also to support the development of Polish and EU entrepreneurs in competing with those from outside the EU. As part of the e-commerce package, among others, elimination of the EU-wide exemption from import VAT, the so-called small parcels worth up to 22 euros. In addition, the scope of B2C transactions has been significantly expanded, which for VAT purposes can be settled using the simplified One Stop Shop procedure. The new regulations introduce a simplified procedure for declaring and paying tax on import of goods in shipments with a value not exceeding EUR 150. There are also new obligations for operators of electronic interfaces (e.g. digital platforms) that facilitate sales to EU consumers.
Due to changes in the so-called e-commerce VAT package, it will apply from July 1, 2021 a new form of the registration declaration in the field of tax on goods and services (VAT-R). The new version of the print is included in the draft ordinance of the minister of finance, funds and regional policy of May 18, 2021, amending the ordinance on specimen documents related to registration in the field of tax on goods and services.
Online cash registers
From July 1, 2021, other industries and services will be required to register turnover using online cash registers. The first online cash registers at some taxpayers had to appear on January 1, 2020. Other industries were to be subject to the obligation to register using online cash registers on July 1, 2020 and January 1, 2021. Due to the coronavirus pandemic, these dates were postponed by half a year. July 1, 2021 is the third stage of the exchange of cash registers. This time the obligation will cover: construction, hairdressing, cosmetic, legal services, medical care provided by doctors and dentists, and those related to the operation of facilities to improve physical condition.
Tax Free in a new version
At the beginning of July the registration of entrepreneurs to the Tax Free IT system on the PUESC platform is also starting. The Tax Free VAT refund system for travelers is currently operating in paper form, from next year it will operate in electronic form, and from January 1, 2022, all sellers in the VAT refund system for travelers will be required to issue Tax Free documents in electronic form.
See also: The government is preparing changes to the rain tax. Much more people will pay
Obligation to register in the CRPA
From 1 July, entities that have not been registered in the Central Register of Excise Entities will not be able to conduct business in the field of excise goods. The deadline for submitting the registration is June 30th. It is also a deadline for supplementing the submitted AKC-R registration application with data that has not been required so far. The Platform for Tax and Customs Electronic Services (PUESC) is used for this.
Excise duty for changing the destination of the vehicle
The regulations introducing the taxation of changing the type of a registered vehicle to a passenger car also come into force. If we want to re-register a vehicle for a passenger car, including a motorhome, we have to pay excise duty from 1 July. This applies to the change that will occur in the period from July 1, 2021 to June 30, 2022.
There will also be taxation on the acquisition or possession of a passenger car, not registered in the territory of the country, if the entity that previously paid the excise duty cannot be determined.
Changes not only in taxes
It is also worth remembering that on July 1, the obligation to submit declarations on heating sources for buildings to the Central Emission Register of Buildings will come into force. Each building owner or manager will have 12 months to submit the declaration in the case of sources launched before July 1. In turn, in the case of devices launched after July 1, it will be 14 days.
See also: A new obligation for apartment owners. Chaos has been brewing since July
Declarations can be submitted in electronic form, an e-proof or a trusted profile is enough for this. There are two forms for online registration – one is for residential buildings, the other is for non-residential buildings.
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