The new Regulation on JPK VAT provides an obligation to mark transactions with related entities. Also, personal connections should be taken into consideration, e.g. relationship or affinity of the second degree - for example, TP will be marked on sales between father-in-law and son-in-law companies. And that’s the easy part - also entities that are actually influenced by the same individual should be considered as related.
Should there be marked transactions between companies belonging to persons in informal relationships? Controlled by local governments? Hard to say, but lack or incorrect marking is a penalty of PLN 500. And, unlike CIT and PIT, there are no thresholds here, so even a symbolic invoice must be marked.
Read more about this issue in the article by our experts Łukasz Bączyk and Łukasz Komorowski, which appeared in Rzeczpospolita.