New INTRASTAT reporting thresholds in 2023
The Head of the Polish Central Statistical Office set net thresholds for INTRASTAT reporting in 2023.
Taxpayers registered for VAT in Poland will be obliged to file basic INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds:
for arrivals: PLN 5,000,000
for dispatches: PLN 2,700,000
Taxpayers registered for VAT in Poland will be obliged to file detailed INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds:
for arrivals: PLN 80,000,000
for dispatches: PLN 128,000,000
Changes in the Decree on SAFT files
There was published a Decree, amending the Decree on the data that should be included in SAFT files, on 28th December.
Most changes are editorial.
Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general rule according to which invoices and documents shall be recognized according to the date when the tax obligation arose. The amending Decree adds additional regulation which clarifies that in the case of events reported in SAFT files on the basis of collective documents, they shall be reported according to the date of the last event covered by this document.
The changes apply from the VAT settlement for January 2023.
The full text of the amending Decree can be found here.
The above information was kindly provided by Independent Tax Advisers (Poland). If you have any questions, please contact Dorota Baczewska-Golinska at: [email protected].