VAT-7 (19) - w. ang. (archiwalny) (2019) GOODS AND SERVICES TAX (VAT) RETURN

The VAT-7 form is submitted for a specific month of a given year. The declaration should include those activities in relation to which the tax liability occurred in that period. Accordingly, the tax deduction can only be made in the settlement for the period in which the taxpayer, in accordance with the VAT Act, has the right to deduct. Therefore, the most important thing for the preparation of a correct VAT-7 declarationis that:

•   include the transaction in the proper settlement period,
•   apply the correct VAT rate to the taxable activities carried out.

VAT-7 VAT declaration are submitted by the taxpayers referred to in Article 15 of the Act, obliged to submit monthly returns, in accordance with Article 99 paragraph 1 of the Act.
 
The declaration shall be submitted to the tax office competent for the place of performing taxable activities; if such activities are performed in the area covered by the scope of activities of various tax offices - the tax office competent for the taxpayer's registered office address, if the taxpayer is a legal person or an organizational unit without legal personality, or the tax office competent for the place of residence, if the taxpayer is an individual. 
The return is submitted only by means of electronic communication.
The declaration shall be submitted by the 25th day of the month following each subsequent tax period.
 
More information on the calculation rules and VAT returns can be found in the guides at www.vat-7.pl
 

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