Only small taxpayers will have the right to file quarterly returns. But, this right shall not apply to newly established entities for a period of 12 months, starting from the month in which they registered as active VAT taxpayers. Additionally, for 12 subsequent months (counting from the day of VAT registration) small taxpayers registered for VAT after 30th September 2016 shall not have the right to file quarterly returns. These entities, starting from the returns for January 2017 shall file VAT-7 returns. In this scope, there is no duty to file VAT-R updating.
Additionally, from 1st January 2017, the taxpayers which/who in a given quarter or in the preceding four quarters delivered goods, set out in Attachment No 13 to the VAT Act shall not have the right to file quarterly returns unless the total value of these supplies without tax amount has not exceeded in any month or any period an amount of PLN 50,000. Thus, it will have no importance whether the value of the supplies exceeded the amount corresponding to 1% of taxpayers’ sale value without the amount of tax.
