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Records of sales of active VAT taxpayers

  • General principles

The requirement to keep full records of sales applies to all active VAT taxpayers. As it results from regulations on registration, an active VAT taxpayer is an entity, which does not benefit from a tax suspension and does not conduct only activities which are exempt from tax on the basis of Article 43 (1) and Article (82) (3) of the Act.

Keeping the above records, the mentioned taxpayers are obliged to enter into them all information which determine due tax. Nevertheless, Article 109 (3) of the Act on VAT states, that the above records must at least include:

  • the amounts referred affecting the determination of the proportion of sales, in particular transactions related to the sales which are taxed, untaxed or exempt from VAT,
  • data necessary to identify the subject of taxation,
  • data necessary to determine the tax base,
  • the amount of tax due,
  • the amount of input tax reducing the amount of tax due,
  • the amount of tax subject to payment to the tax office or refund from that office,
  • other data for the proper preparation of the tax return.

The records do not need to include goods or services for which the acquisition does not cover the right to deduct VAT. Tax records also do not require separate entering of each activity of those transactions, in respect of which arises the right for a tax deduction. The total value of input tax, lowering the amount of tax due is sufficient.

In case of charged VAT, it is necessary to define the subject, the tax base and the value of the tax due, which means that this applies each taxable transaction.  Recording of the acquisition of fixed assets, goods and services should be done separately.

A taxpayer who conducts taxable activity as well as activity which is tax-exempt or non-taxable, must group activities broken down into related to the taxed activity and separately - activity exempt from tax and untaxed. In cases when the amount of tax related to both taxable and tax exempt sales cannot be distinguished, the records should disclose a portion for deduction, determined according to the initial proportion.

The records must also include the breakdown by applicable tax rates - this is necessary for the preparation of VAT returns. Similarly, the transactions should be reported separately for the import of services, goods, and where the place of supply is outside the country.

  • Trilateral trade

Intra-EU trilateral transactions are ones, in which:
a) three VAT taxpayers identified for the purpose of an intra-EU transaction in three different Member States participate in the delivery of goods in such a manner, that the first supplies the goods directly to the last, where as the delivery of these goods is conducted from the first to the second and then from the second to the last.
b) the goods are dispatched or transported by the first taxpayer or transported by the second VAT taxpayer or on their behalf, from the territory of one Member State to the territory of another Member State.

A taxpayer conducting trilateral deliveries, on the basis of simplified procedures, besides data indicated in the general VAT records, must enter the following information:

a) in the case of being the second taxpayer in turn - the settled payment for the delivery on the basis of a simplified procedure, plus the name and address of the last VAT taxpayer in turn (a VAT non-taxable legal person , obliged to account for VAT due to this transaction),

b) in case of being the last taxpayer in turn:

- the turnover resulting from this delivery and the amount of tax accounted for this delivery, which for him is an intra-EU acquisition of goods,
- the name and address of the second VAT taxpayer in turn.

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