Tax returns
In accordance with the Goods and Services Tax Act of March 11, 2004, in Poland, the registered taxpayers are obliged to submit at a fiscal office monthly tax returns – VAT-7 declarations by the 25-th of the months following each consecutive month.
Small taxable persons (those whose total taxable sales value in the previous taxable year did not exceed the PLN equivalent of EUR 800 000), who selected the cash method, may submit at a fiscal office quarterly tax returns – VAT-7k declarations by the 25-th of the months following each consecutive quarter. According to the amendment to the Goods and Services Tax Act for 2009, quarterly tax returns can be submitted not only by small taxable persons, but also by big taxable persons who are obliged, however, to submit a VAT-7D declaration. Therefore, quarterly tax returns must be implemented as of the first versions of tax return.
VAT-7 declaration is in Comarch ALTUM calculated on the basis of data and appropriate parameters available in VAT accounts. Each item of VA invoice can be described with a proper VAT parameter.
Figure 62 Tax returns list.