The VAT settlement for October 2020 (submitted by 25 November 2020) will differ from previous settlements. This is due to the fact that new regulations have been in force since October 2020. In the new calculation it will be important that selected goods and services must be marked in an appropriate manner.
This applies to the following goods and services:
|Field name (GTU code)||
Description of GTU field (list of goods or services)
Supply of alcoholic beverages – ethyl alcohol, beer, wine, fermented beverages and intermediate products, within the meaning of excise duty regulations.
The following products are involved:
1) Ethyl alcohol
1) Petrol and motor fuels
Supply of heating oil and lubricating oils, other oils, plastic greases, lubricating oils, lubricating preparations
Supply of tobacco products, dried tobacco, liquid for electronic cigarettes and similar
Supply of electronic devices and parts and materials for them, i.e:
Supply of vehicles and vehicle parts with codes only:
Supply of precious and non-precious metals –
Supply of medicines and medical products – medicinal products, foodstuffs for special nutritional purposes and medical products subject to notification,
Supply of buildings, structures and land.
Provision of greenhouse gas emission allowance transfer services,
Provision of intangible services
Provision of transport and warehouse management services, i.e:
Additionally, it is necessary to mark the following transactions:
- supply of goods by mail order sales from Poland,
- supply of goods as part of mail order sales to Poland,
- provision of telecommunications, broadcasting and electronic services,
- delivery to related parties,
- intra-Community acquisitions of goods made by the second highest ranking tax payer in a tripartite transaction under the simplified procedure,
- supply of goods outside the territory of the country by a second highest ranking VAT payer in the context of a tripartite transaction,
- supply of tourism services taxed on a margin basis,
- supply of second-hand goods, works of art, collectibles and antiques taxed on a margin basis,
- the intra-Community supply of goods following their import under a customs procedure,
Should you have any further questions than please do not hesitate to contact me.
Tax Advisor / Legal Counselor
tel.: +48 502-468-473