ROZLICZANIE PODATKU VAT Z ZASTOSOWANIEM PROCEDURY MOSS

Abstract

Summary
Significant changes in VAT provisions were introduced to Polish law on 1 January 2015.
Mentioned changes concern the supply of telecommunication, broadcasting and electronic
services for the entities (other than VAT taxpayers) from EU country, other than Poland.
According to above, the company supplying mentioned services is obliged to settle VAT in
all countries in which customers are located. In order to simplify VAT settlement, the polish
taxpayers can use the special, optional procedure MOSS (Mini One Stop Shop), which allows
to submit one VAT return and to make the payment of VAT. Tax is afterwards passed on from
Polish tax authorities to the country of consumption of mentioned services. Using MOSS
procedure the Polish taxpayer is not obliged to register for VAT in the country of consumption.
Key words: VAT, settlement, MOSS procedure, supplier, customer, registration, supply of
services, telecommunication, broadcasting services, electronic services, country of consumption,
EU