Continue to declare in Poland 0 / do not declare the seller, beware of tax code cancellation!
Amber also mentioned this a year ago in an article titled "Be careful to declare zero! Beware of Polish VAT being written off by the tax Bureau." According to the tax law of Poland, if the seller has been filing in Poland for 6 months, the tax bureau has the right to cancel the seller's tax number, ask the seller to provide an explanation of the reason for not starting the sales activity, and may be subject to a fine of up to 2900 PLN, because the tax bureau considers that the seller does not need to register the tax number in Poland.
The seller who has no Polish site and no Polish consumers in the destination country thinks it is natural to declare zero in Poland!
At first glance, Poland site has not opened, according to the principle of destination country declaration, destination country has few Polish orders, do 0 declaration in Poland, nothing wrong?
According to amazon's pan-European plan, Poland will be allocated the inventory to Poland. According to the inventory accrual basis, if there is inventory in Poland, it is subject to VAT registration and tax liability. If the goods are sent from Poland to the EU country where the seller does not have tax number, it is required to declare and pay vat in Poland within the threshold of remote sales.
Of course, after the EU tax number on July 1, 2021, B2C orders delivered remotely from Poland will be withheld and redistributed by the sales platform, but the seller's Polish tax number still has the obligation to declare the sales amount withheld and redistributed by the sales platform. In addition, if there is a B2B transaction in Poland, the sales platform will not withhold and redistribute the sales amount, but the seller still needs to declare. And calculate VAT payment by case:
Polish cross-border B2B, although this part is 0 tax rate, but the sales should still be as a declaration item;
For B2B in Poland, the tax rate of this part is 23% except that the sales volume is still an item that needs to be declared, and the seller also needs to declare and pay VAT.
It is worth noting that among sellers of amazon, there is also a case of supplying goods to amazon Mall. Although this case is rare, the declaration of this case is very easy to be ignored and considered by "tax experts" and the calculation is wrong. For example, in the sales report of Amazon, there is a transaction type called "COMMINGLING_BUY" and "COMMINGLING_SELL".
To a seller, "COMMINGLING_BUY" is to buy something from another seller, and "COMMINGLING_SELL" is to sell that bought something to another seller. So we can see that the number of transactions occurring in these two types of transactions is consistent (equal), and these are two opposite types of transactions.
After analyzing multiple Amazon sales reports, we found that the other sellers here were Amazon itself (AMAZON SERVICE EUROPE, PL5263151041). Here, I would like to remind the sellers who have opened the supply to the sales platform to pay attention to the fact that this part of the order must be declared, because the sellers will invoice the "COMMINGLING_SELL" part of the order to amazon (when VCS function is opened, the invoice will be automatically issued. In amazon, the invoice number is similar to PL-XXXXxxx-2021-month), and this part of the order belongs to the local B2B sales in Poland, which requires the seller to declare and pay VAT according to the 23% taxable rate (note: No matter before or after 2021-7-1, the seller needs to declare and pay vat for this part. For this invoice, Amazon, as the seller of the B side of compliance sales, will definitely declare and deduct this invoice. If the seller fails to declare and pay this part of vat at this time, it is likely to be targeted by the tax bureau.
In fact, there are already some Amazon sellers who failed to declare this part, or still did not declare 0, and were investigated for tax. The following is a case of an Amazon seller investigated by the tax bureau.
See here, you may ask: do "COMMINGLING_SELL" declaration of VAT payment at the same time, another opposite transaction category "COMMINGLING_BUY" how to declare? In the sales report of Amazon, other sellers of "COMMINGLING_BUY" are also Amazon (AMAZON SERVICE EUROPE, PL5263151041), and if this transaction category is B2B in Poland, That is, Amazon issues a 23% sales invoice to the seller, and the seller can use this invoice to offset/refund VAT. In amazon's tax repository file, you can find an invoice with an invoice number similar to PL-ASE-2021-XXXX.
For the Polish VAT declaration of the seller, the transaction quantity of "COMMINGLING_SELL" and "COMMINGLING_BUY" may not be equal, and the VAT amount may not be completely offset. Because "COMMINGLING_SELL" and "COMMINGLING_BUY" exist in different countries, for example, the record of "COMMINGLING_SELL" occurs in B2B in Germany. However, the corresponding "COMMINGLING_BUY" may occur in the Polish B2B transaction category.