Sales tax reports for Poland (setting up tax information and other features)

This topic provides information about Polish VAT reporting and the information that is legally required in VAT registers for Poland.

Poland - VAT report date codes

Per the Polish Accountancy Act, which took effect on September 29, 1994, value-added tax (VAT) for sales, purchases, and imported products must be processed separately. For every posted sales transaction or purchase transaction where the Date of VAT register or VAT report date code field is set, the tax will be accounted in relevant VAT registers. The VAT report date code field appears on several transaction pages. When you update or post transactions, information about the VAT report date code is posted to the tax tables. It will then be printed on the Polish VAT register. To set up VAT report date codes, open the VAT report date codes page (Tax > Setup > Sales tax > VAT report date codes), and set the following fields.

Field Description
VAT report date code Enter the VAT report date code.
Description Enter a description of the VAT report date code.
Include in VAT report Select one of the following options:
  • With VAT report date - The report shows the whole invoice amount if the calculated date in the Date of VAT register field on the Invoice posting page is in the date interval for the report.
  • With VAT report date not later than The report shows the whole invoice amount if the date in the Date of VAT register field is in the date interval for the report. The date is calculated based on the information in the Counted from and Number of days fields.
  • With date of physical payment - If you select the Partial settlements check box, the report shows the settled part of the invoice amount if the reporting interval includes the payment dates. If the Partial settlements check box is cleared, the report doesn't show the invoice amount until the invoice is completely settled.
  • With date of physical payment not later than - If you select the Partial settlements check box, the report shows settlements that occur in the date interval for the report. If the calculated value in the Date of VAT register field is in the date interval for the report, the report shows the whole invoice amount, except the settled amounts for the previous period. If the Partial settlements check box is cleared, select Transaction date or VAT date in the Counted from field to specify the criterion that is used to calculate the date of the VAT register.
Number of days Enter the number of days after the VAT date register. This field is available only when the Include in VAT report field is set to either With VAT report date not later than or With date of physical payment not later than.
Counted from Select one of the following options:
  • Transaction date
  • VAT date
Partial settlements Select this check box to partially settle the payments. This check box is available only when the Include in VAT report field is set to either With date of physical payment or With date of physical payment not later than.
VAT date is the same as payment date Select this check box to show the VAT report date code only if the date of payment for VAT is the same as the date in the VAT register.

The following pages include the VAT report date code.

Page More information
Accounts payable parameters
  • Click Accounts payable > Setup > Accounts payable parameters.
On the General tab, on the Vendor FastTab, enter the VAT report date code that should be used as the default code for new vendors.
Accounts receivable parameters
  • Click Accounts receivable > Setup > Accounts receivable parameters.
On the General tab, on the Customer FastTab, enter the VAT report date code that should be used as the default code for new purchase orders.
Prepayment handling
  1. Click Accounts payable > Vendor details > Transactions. -or- Click Accounts receivable > Customer details > Transactions.
  2. Select a prepayment transaction, and then click Prepayment handling.
The VAT report date code field is visible if you selected Advanced in the Prepayment handling field on the Accounts payable parameters page or the Accounts receivable parameters page.
Vendor invoice approval
  • Click Accounts payable > Invoices > Invoice approval journal.
Invoice pool
  • Click Accounts payable > Invoices > Invoice pool.
Vendor invoice register
  • Click Accounts payable > Invoices > Invoice register.
Vendor invoice journal
  • Click Accounts payable > Invoices > Invoice journal.
All purchase orders
  • Click Accounts payable > Purchase orders > All purchase orders.
The VAT report date code is shown on the header.
Specification
  • Click Accounts payable > Vendors > All vendors. On the Invoice tab, in the Settle group, click Settle transactions. Click Inquiry > Specifications, Then, on the Setup tab, in the View field, select Purchase. -or- Click Accounts receivable > Customers > All customers. On the Collect tab, in the Settle group, click Settle transactions. Click Inquiry > Specifications. Then, on the Setup tab, in the View field, select Sales order.
Journal voucher
  • On the general journal, periodic journal, slip journal, or expense journal page, click Lines.
Review the Invoice tab or the Payment tab. Note: For the expense journal, the Offset type account field should be set to Vendor.
Sales order
  • Click Accounts receivable > Orders > All sales orders.
Free text invoice
  • Click Accounts receivable > Invoices > Free text invoices.
Posted sales tax
  • Click Tax > Inquiries ad reports > Sales tax inquiries > Posted sales tax.

Poland - Name of services for VAT reporting

Service tariff numbers are required when you report information about VAT that involves a transaction with a party that isn't located in Poland. You set up service tariff numbers on the Service tariff numbers page. To set up service tariff numbers, click Tax > Setup > Sales tax > Service tariff number, and set the following fields.

Field Description
Service tariff number Enter the service tariff number that the government authority assigned to the party.
Service tariff description Enter a description of the service tariff number.

You can also set a parameter to make the service tariff number mandatory. Click Tax > Sales tax > Sales tax group, and then, on the General FastTab, set the Mandatory service tariff number field. The Mandatory service tariff number parameter affects the following pages:

  • All sales orders (click Accounts receivable > Orders > All sales orders) (Header and lines)
  • All free text invoices (click Accounts receivable > Invoices> All free text invoices) (Header and lines)
  • Voided sales orders (click Sales and marketing > Inquiries and reports > History > Voided sales orders, and then click Show)

The following shared functionality works on all the preceding pages:

  • When you create a new line, the service tariff number is copied from the header to the line.
  • If the Mandatory service tariff number parameter is enabled on the sales tax group, the invoice is stopped, and you receive an error message.
  • When you post an invoice, sales tax transactions are split by service tariff number. Even the sales tax group and item sales tax group are the same.
  • When you create a credit note for any posted invoice where the lines have a value in the Service tariff number field, the service tariff number is copied to credit note lines from the original document, not from the credit note header. The service tariff number can be edited on for the correction line.

Poland - Base amount for VAT

The Base amount for VAT field is enabled when you enter a tax transaction (the Tax code field has a value on journal lines) in the following journals:

  • Invoice journal (click Accounts payable > Journals > Invoices > Invoice journal, click Lines, and then click the General tab)
  • General journal (click General ledger > Journals > General journal, click Lines, and then click the General tab)
  • Slip journal (click Cash and bank management > Cash transactions > Slip journal, click Lines, and then click the General tab)

In the Base amount for VAT field, you manually enter the tax base amount. After you post a journal, the value from the Base amount for VAT field transferred to the Amount origin field in tax transactions.

Poland - Sales tax (VAT) reporting

This feature is used in ledger journals where multiple lines have the same voucher. When the following fields on one line are changed, a message box appears that lets you update the fields on other lines that have the same voucher:

  • Invoice
  • Document date
  • Address
  • Tax exempt number
  • Customer/ Vendor
  • Date of VAT register
  • VAT report date code
Note

The message box appears only when the fields were changed for a line where a sales tax group, item sales tax group, and sales tax code are set up. The message is triggered on the following journal pages:

  • General journal (click General ledger > Journals > General journal, and then click Lines)
  • Invoice journal (click Accounts payable > Journals > Invoices > Invoice journal, and then click Lines)

Poland - Tax direction for the line

The feature is related to postings through the general journal that involves sales tax transactions. The system automatically determines the sales tax direction that should be assigned to tax transactions that are created, based on the account type that was used for the posting. This feature enables main accounts to be determined correctly and the sales tax direction to be assigned correctly for general journal lines within the same voucher. Lines must meet one of the following conditions:

  • The account type is Customer, Vendor, or Petty cash, and the offset account type is Ledger. The offset account must be specified.
  • The account type is Ledger, and the offset account type is Customer, Vendor, or Petty cash. The offset account must be specified.

For general journal lines that meet the preceding conditions, the system assigns a separate sales tax direction, as follows:

  • Sales tax payable for the Customer account type
  • Sales tax receivable for the Vendor account type
  • Sales tax payable for the Petty cash account type

Example

You create the following general journal lines.

Account type Account number Debit Credit Offset account type Offset account number Sales tax posting group Item sales tax posting group
Customer 1101 800 Ledger 0101 AR-DOM FULL
Vendor 1001 800 Ledger 0101 AR-DOM FULL
Ledger 0102 700 AR-DOM FULL
Ledger 0103 700 AR-DOM FULL

Here are the results of the posting:

  • Line 1 has a tax transaction that has a sales tax direction of Sales tax payable.
  • Line 2 has a tax transaction that has a sales tax direction of Sales tax receivable.
  • Line 3 has a tax transaction that has a sales tax direction of Sales tax receivable.
  • Line 4 has a tax transaction that has a sales tax direction of Sales tax payable.

Poland - SSRS VAT register report

The VAT register report is considered the main tax summary document. The VAT statement is prepared based on this report. It's the main tax reporting audit document in every Polish company. The VAT for sales, purchases, and imported products must be processed separately. The legislation also defines several official reports for VAT and conditions for transactions that must be included on the reports. The VAT register report is a basic document that is used in Polish accounting as the basis for reporting taxes to the tax authorities. The VAT registers are printed regularly for reporting periods. (They are usually printed every month.) The reports must be printed on paper, and they must be signed by one or more authorities, such as a chief accountant or a CFO. They are used as the basis for the monthly VAT 7 tax declaration. You can access VAT register reports from several places:

  • Tax > Inquiries and reports > Sales tax reports > EU summary VAT register
  • Tax > Inquiries and reports > Sales tax reports > Purchase VAT register
  • Tax > Inquiries and reports > Sales tax reports > Sales VAT register