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Poland proposes ending quarterly VAT returns

Poland proposes ending quarterly VAT returns

Poland has proposed eliminating the option for quarterly VAT filings for large tax payers.

The quarterly option is available for any VAT registered business. However, any tax payer with a turnover in excess of PLN 5million per annum (large taxpayer) is required to make an advance payment. This advance is calculated as 1/3 of the prior quarter’s VAT liability, and is due in the 2st and 3rd month of the quarter, with a reconciling 3rd payment the month after the quarter end.

The proposed implementation date is 1 January 2017.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.