Review and preparation of VAT settlement procedures
Keeping VAT accounts involves a significant number of steps that need to be taken. The process starts as early as issuing and then settling purchase and sales invoices, which go through the VAT registers, and ending with creating JPK_V7. As of 2024, there will also be additional obligations related to the implementation of KSeF, which will allow the tax authorities to see every sales or purchase invoice.
VAT accounting does not at all begin and end only in the accounting department, as your company’s operating departments also contribute to the correct and timely accounting of VAT.
A correct and comprehensive approach to the subject of VAT settlements through the preparation of an appropriate procedure, defining the VAT obligations that are associated with a given transaction/activity, makes it possible to conduct a fluent VAT settlement process. Depending on the specifics of the industry, the VAT settlement procedure may consist of a comprehensive instruction of your company’s settlements or focus on specific areas from the VAT perspective.
Having a procedure composed for the requirements of your business translates into increased awareness of business and operational departments of their role in proper VAT settlement. It also provides them with instructions on how to proceed and why they may be involved in the settlement process at all.
In addition to increased security, the VAT settlement procedure provides management and accounting departments with an important element of protection against fiscal criminal liability.
Who is it for?
- Is your company preparing numerous JPK_V7 revisions due to repeated errors on the part of operating departments?
- What if the scale of your company's operations has increased, new types of transactions have appeared and you would like to make sure that everything works in a well-ordered way?
- Your company has a VAT settlement procedure, but it hasn't been updated for a very long time
- Your company has no described processes and procedures, and new people joining the team have to find their way through a maze of unwritten practices
Our support scope:
- Development of a comprehensive VAT settlement procedure tailored to already existing processes operating in your company.
- Analysis of currently functioning procedures and processes related to VAT settlement in terms of their correctness, completeness, legal validity.
- Analysis of the current procedures in terms of protecting your company's representatives from fiscal criminal liability.
- Updating procedures, adapting them to changing regulations and expanding their scope.
Contact one of our experts on VAT
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.