The new tax obligation in the VAT

Taxpayers who, in their activity, selling goods and services that are subject to the reverse charge mechanism, they will have to prepare and submit to the tax offices, national summary information, on new tax declaration “VAT-27”. This applies to situations in which, for the sale of goods or services, the taxpayer is the buyer.

New tax liability arising from a measure art.101a of the VAT Act, and the Regulation of the Minister of Finance on the pattern of summary information in the course of proceedings, which is due to enter into force from 1 July 2015, defines the scope of information subject to VAT-27.

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Opublikowano: 27.05.2015
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