EU VAT
The quarterly summary declaration is a separate document that is submitted regardless of the monthly or quarterly VAT-7 declarations. It shows an EU entity with whom a Polish taxpayer conducted trade transactions in a given quarter.
A summary declaration shows the values of merchandises delivered to and received from other EU member countries divided into particular business entities of the taxpayer and their tax identification numbers.
In VAT accounts, there are four templates of declaration available:
EU VAT – declaration summarizing intra-community delivery/purchase transactions
EU/A VAT – annex to the EU VAT declaration with a statement of supplies of goods
EU/B VAT – annex to the EU VAT declaration with a statement of receipts of goods
EUC VAT – correction to EU VAT declaration