Post by account_disabled on Dec 4, 2023 3:20:09 GMT -5
To the VAT Act has changed - some of the content from item was moved to item a. Therefore it has been clarified that the designation GTU applies only to precious and base metals specified in item and a of Annex No. to the Act and item - - and of Annex No. to the VAT Act. Other changes in JPKV from January Other changes that appear in the draft regulation are of an orderly and clarifying nature and cover the following areas.
WSTOEE marking of the internal certificate Intra-Community distance sales of goods EES which are within the territory of Poland at the time of commencement of their shipment or transport and provision of telecommunications broadcasting and electronic services photo editing servies to non-taxable entities having their registered office residence in the territory of another EU country included in the records in a collective entry is shown in the records.
Separately on the basis of an internal document with the marking WSTOEE. The change is intended to supervise the sales limit of EUR up to which sales may be taxed in Poland. Example The entrepreneur delivers goods within the ESPO but also provides electronic services which are added up to the limit of. WSTO sales are documented with an invoice with the WSTOEE marking but for the provision of services there is no obligation to issue invoices which means that there is a problem with maintaining the limit.
WSTOEE marking of the internal certificate Intra-Community distance sales of goods EES which are within the territory of Poland at the time of commencement of their shipment or transport and provision of telecommunications broadcasting and electronic services photo editing servies to non-taxable entities having their registered office residence in the territory of another EU country included in the records in a collective entry is shown in the records.
Separately on the basis of an internal document with the marking WSTOEE. The change is intended to supervise the sales limit of EUR up to which sales may be taxed in Poland. Example The entrepreneur delivers goods within the ESPO but also provides electronic services which are added up to the limit of. WSTO sales are documented with an invoice with the WSTOEE marking but for the provision of services there is no obligation to issue invoices which means that there is a problem with maintaining the limit.