Planned entry into force - as of 1 July 2021. Main changes include:
- Elimination of the MPP marking - for output and input tax;
- Intangible services marking GTU_12, classified only on the basis of PKWiU codes;
- GTU_01 - it was made clear that only alcoholic beverages for consumption are subject to marking;
- No obligation to apply GTU markings for RO (sales from cash registers) and WEW;
- Replacement of SW and EE codes with WSTO_EE and IED codes (resulting from the adoption of the e-commerce package - read more on our ASB blog);
- TP marking remains unchanged (initially it was assumed to introduce a transaction limit of PLN 15,000);
- No obligation to apply procedure codes for RO;
- Possibility of reporting in minus adjustments in input tax (Article 86 par. 19a of the VAT Act) on the basis of internal document WEW.
The draft also repeats changes proposed in the first version of the document, that is:
- Sale documented by cash registers receipts with NIP (TIN) up to PLN 450 (simplified invoices) will be included in collective reporting along with other transactions recorded in the cash registers (resignation from the obligation to show each receipt separately in the records),
- Clarification of the scope of transactions covered by markings GTU_02, 03, 06, 07, and 09,
- The subject to GTU_10 marking will be not only the supply of buildings, structures, and land, but also all kinds of transfers of the rights to dispose them, their parts, or shares in their ownership as owner.
ASB experts Jarosław Szajkowski and Łukasz Woźniak participated in the assessment process of published draft. We are pleased to announce that most of our comments have been accepted.
We invite you to familiarize yourself with our expert activity here.
Attachment: Raport z konsultacji str. 38-47 (wersja polska).