Tax Alert No 3/2017
The Ministry of Finance published the new version of the instruction on filling and submitting INTRASTAT.
Since the settlement for July 2017 it will be obligatory to point out in the dispatch INTRASTAT the VAT number of the recipient (new box 22 of the INTRASTAT). It means that if the same goods will be shipped to the same EU Member State, but will be received by different Clients, it will be necessary to report such dispatches in the separate positions of the INTRASTAT. Until now, all such supplies were “grouped” and reported in one position of the INTRASTAT.
The above change concerns only dispatch declarations. Arrival INTRASTAT will remain unchanged.
The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (email:biuro@itadp.pl).
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