Value Added Tax (VAT) and Rules of Settlement Occording to Amendment the Law of VAT - Selected Issues

• Autorzy: Wioletta Talik
• Języki publikacji: EN

Abstrakty

EN

Aim: The prime aim of this publication is to present the rules of the VAT tax settlement as well as to discuss selected issues. In this significant era of submitting many important changes to the VAT Act, I believe it is only appropriate to introduce the newest issues such as Standard Audit File for Tax (SAFT), the POLTAX (Polish Tax) system, or the reverse charge mechanism imposed on the entrepreneurs that raise fears and doubts; such issues are also a huge support for the offices in controlling the correct application of the regulations stated in the VAT Act. The article points out the statutory exceptions that may cause confusion leading to the incorrect tax settlement, it also focuses on the possibility of using the regulations stated in the Act in an optimal manner for a given entrepreneur. Nowadays, the VAT tax and its settlement are more and more controlled and the regulations become even more complicated, not to mention the fact that they are changed and altered rather frequently, which is also a case that is pointed out in this article. Research methods: the article consists of a comprehensive analysis of the regulations of the VAT tax and their connection to other legal regulations such as the Labour Code or the Income Tax Act. I am going to review and discuss selected matters with reference to the examples of situations that have occurred among entrepreneurs on the basis of which the conclusions will be drawn (deductive method). Conclusions: The regulations of the VAT Act are among the most complex and complicated ones. The existence of many exceptions are a significant complication for the Polish entrepreneurs during the process of the VAT tax settlement. Every single change in said regulations has unpredictable consequences that influence the businesses of the economic entities not only in the VAT related area but also on the basis of the regulations of the Income Tax Act or the Labour Code. Originality/value of the article: The topic of the VAT tax is constantly expanded and explored by many publications. The authors themselves admit that the issue is complex and difficult, and due to the very dynamic nature of the changes in regulations it is impossible to fully present the consequences of a given change in the VAT regulations. The summary of a couple of issues related to VAT tax is an attempt to explain the VAT tax regulations and it may serve as a starting point for further amendments of the regulations or their clarification. Combining theory with practical examples may be a prime source of the information for those interested in the topic of VAT tax and as well as for the entrepreneurs. (original abstract)

Słowa kluczowe

EN

Value Added Tax (VAT); Taxes; Standard Audit File-Tax; Construction services

PL

Podatek od wartości dodanej (VAT); Podatki; Jednolity plik kontrolny; Usługi budowlane

• Czasopismo: Central and Eastern European Journal of Management and Economics
• Rocznik: 2019
• Tom: 7
• Numer: nr 2
• Strony: 99--117

Twórcy

autor

Wioletta Talik

Bibliografia

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Identyfikatory

DOI

10.29015/ceejme.799