VAP-1en (1) VALUE ADDED TAX RETURN

VALUE ADDED TAX RETURN hereinafter referred to as „the Act”. Submitted by: The taxable persons who provide in Poland exclusively the international carriage services by road referring to occasional carriage of passengers by buses registered in the Member State other than Poland, who have a seat or a fixed establishment from which supply services or if there is no such a seat or a fixed establishment, they have a permanent address or a usual residence in the Member State other than Poland, who do not deduct the input VAT, do not receive refund of the input VAT or the tax surplus as referred to in art. 87(1) of the Act, registered as “VAT taxable person - occasional carriage”. Deadline for submitting: By the 25 day of the month following the quarter, when chargeable event occurred. Deadline for paying: The tax shall be paid in Polish currency by the 25 th day of the month following the quarter, when chargeable event occurred