VAT-ZD (1) - w. ang. (archiwalny) NOTIFICATION OF TAXABLE BASE AND OUTPUT VAT ADJUSTMENT

The notice of adjustment of the taxable amount and of the amount of output tax shall be attached to the VAT return: VAT-7, VAT-7K and VAT-7D. If in part B. there is no space for entering another debtor, another VAT-ZD attachment should be attached, where items 10 and 11 should be completed on the last submitted declaration.

The attachment together with the main declaration should be submitted to the tax office competent for the taxpayer (creditor) at the date of submission of the tax return, in which the taxpayer makes the correction referred to in Article 89a paragraph 1 of the Act.

The attachment together with the main tax return can be sent to the e-Declarations system.

More information on the rules of calculation and VAT return can be found in the guides at www.vat-7.pl

Legal basis:
Ordinance of the Minister of Finance of 14 December 2012 on the template of the notice of adjustment of the tax base and the amount of output tax (Journal of Laws of 2012, item 1451);
Art. 89a sec. 5 of the VAT Act of 11 March 2004 (Journal of Laws of 2011, No. 177, item 1054, as amended), hereinafter referred to as the "Act".