What goes into each box – Poland VAT Report
The following table shows how NetSuite uses the tax codes to get the values for the Poland VAT Report.
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C. Settlement of Taxable Transactions and the Output Tax |
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Taxable Basis |
Output VAT |
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1. Supply of goods and services, within the territory of the country, exempt from tax |
10 |
Net amount of sales E-PL |
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2. Supply of goods and services, outside of the territory of the country |
11 |
Net amount of sales OS-PL, ESSS-PL |
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2a. including the supply of goods and services according to art. 100, point 4 of Act on VAT |
12 |
Net amount of sales ESSS-PL |
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3. Supply of goods and services, within the territory of the country, taxable at 0% |
13 |
Net amount of sales Z-PL, RC-PL |
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3a. including the supply of goods according to art. 129 of Act on VAT |
14 |
Net amount of sales Z-PL |
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4. Supply of goods and services, within the territory of the country, taxable at 5% |
15 |
Net amount of sales R1-PL |
16 |
Tax amount of sales R1-PL +Tax amount of Sales Adjustment box16, R1-PL |
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5. Supply of goods and services, within the territory of the country, taxable at 7% or 8% |
17 |
Net amount of sales R-PL |
18 |
Tax amount of sales R-PL +Tax amount of Sales Adjustment box18, R-PL |
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6. Supply of goods and services, within the territory of the country, taxable at 22% or 23% |
19 |
Net amount of sales S-PL |
20 |
Tax amount of sales S-PL +Tax amount of Sales Adjustment box20, S-PL |
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7. Intra-Community supply of goods |
21 |
Net amount of sales ES-PL, ER-PL, EZ-PL |
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8. Exportation of goods |
22 |
Net amount of sales O-PL |
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9. Intra-Community acquisition of goods |
23 |
Net amount of purchases ES-PL, ER-PL, EZ-PL |
24 |
Notional tax amount of purchases ES-PL, ER-PL |
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10. Import of goods according to art. 33a of Act on VAT |
25 |
Net amount of purchases I-PL |
26 |
Tax amount of purchases I-PL, DEDUCT_I, NonDeduct_I +Tax amount of purchases |
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11. Import of services with the exception of services purchased from the taxpayers of value added tax, to which Article 28b of the Act applies |
27 |
Net amount of purchases IS-PL |
28 |
Notional tax amount of purchases IS-PL |
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12. Import of services purchased from the taxpayers of value added tax, to which Article 28b of the Act applies |
29 |
Net amount of purchases ESSP-PL |
30 |
Notional tax amount of purchases ESSP-PL |
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13. Supply of goods and services for which the taxpayer is the buyer pursuant to Article 17 paragraphs 1 point 7 or 8 of the Act (to be completed by supplier) |
31 |
Net amount of sales RC-PL |
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14. Delivery of goods for which the taxable purchaser in accordance with Article 17 paragraph 1 point 5 of the Act (to be completed by the purchaser) |
32 |
Editable field |
33 |
Editable field |
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15. Supply of goods and services for which the taxpayer is the purchaser in accordance with Article 17 paragraph 1 point 7 or 8 of the Act (to be completed by purchaser) |
34 |
Net amount of purchases RC-PL |
35 |
Notional tax amount of purchases RC-PL |
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16. The amount of tax payable on goods and services covered by the census of the nature referred to in Article 14 paragraph 5 of the Act |
36 |
Editable text |
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17. return deducted or refunded the amount spent on the purchase of cash registers, referred to in Art. 111 paragraph 6 of the Act |
37 |
Editable text |
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18. The amount of tax due on the intra-community acquisitions of means of transport, shown in the item 24, subject to a deposit within the period referred to in Article 103 paragraph 3, in conjunction with paragraph 4 of the Act |
38 |
Editable text |
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19. The amount of tax on intra-community acquisition of motor fuel, subject to the payment of the dates referred to in Article 103 paragraph 5a and 5b of the Act |
39 |
Editable text |
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Total (Pos. 40 =sum of the item 10, 11, 13, 15,17, 19, 21, 22, 23, 25, 27, 29, 31, 32 and 34. Pos. 41 =sum of the item 16, 18, 20, 24, 26, 28, 30, 33, 35, 36 and 37 reduced by the amount of the item 38, 39) |
40 |
10+11+13+15+17+19+21+22+23+25+27+29+31+32+34 |
41 |
16+18+20+24+26+28+30+33+35+36+37(38+39) |
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D. Settlement of Input Tax |
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D.1. Amounts Carried Forward |
Tax eligible for deduction |
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The amount of the surplus from the previous declaration The amount of the item. “The amount to be transferred to the following period” from the previous declaration or resulting from the decision. |
42 |
Editable field |
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D.2. Acquisitions of Goods and Services as well as Input Tax after Adjustments |
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Net Value |
Input VAT |
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The acquisition of goods and services included in taxpayer’s fixed assets |
43 |
Net amount of purchases FA-PL, Deduct_FA |
44 |
Tax amount of purchases FA-PL, Deduct_FA, NonDeduct_FA +Tax amount of purchase adjustment box044, FA-PL |
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The acquisition of other goods and services |
45 |
Net amount of purchases S-PL, R-PL, R1-PL, Z-PL, E-PL, RC-PL, ES-PL, ER-PL, ESSP-PL, EZ-PL, I-PL, IS-PL, Deduct_S, Deduct_R, Deduct_SR, Deduct_I |
46 |
Tax amount of purchases S-PL, R-PL, R1-PL, I-PL, E-PL, Z-PL, Deduct_S, Deduct_R, Deduct_SR, Deduct_I, NonDeduct_S, NonDeduct_R, NonDeduct_SR, NonDeduct_I + Notional tax amount of purchases RC-PL, IS-PL, ES-PL, ER-PL, ESSP-PL + Tax amount of purchase adjustment box046, E-PL, I-PL, S-PL, R-PL, SR-PL |
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D.3. Input VAT – Deductible (in PLN) |
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Correction of the input tax on the acquisition of fixed assets |
47 |
Editable field; Tax Amount of purchases NonDeduct_FA +Tax amount of nondeductible NonDeduct_FA |
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Correction of input tax on the remaining purchase |
48 |
Editable field; Tax Amount of purchases NonDeduct_S, NonDeduct_R, NonDeduct_SR, NonDeduct_I +Tax amount of nondeductible NonDeduct_S, NonDeduct_R, NonDeduct_SR, NonDeduct_I |
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Correction of input tax referred to in Article. 89b paragraph. 1 of the Act |
49 |
Editable field |
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Correction of input tax referred to in Article. 89b paragraph. 4 of the Act |
50 |
Editable field |
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Total amount of input tax deduction Enter the sum of the amounts of the item 42, 44, 46, 47, 48, 49 and 50. |
51 |
42+44+46+47+48+49+50 |
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E. Calculation of the Amount of Tax Liability or Refund |
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The amount spent on the purchase of cash registers, to be deducted in a given period The amount shown in pos. 52 can not be greater than the difference between the amounts of pos. 41 and 51. If the difference between the amounts of item. 41 and 51 is less than or equal to 0, then enter 0. |
52 |
41-51; zero if negative |
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The amount of tax included omission of pre-emptive This amount can not be higher than the difference between the amount of the item. 41 and the sum of the amounts of the item. 51 and 52. If the difference between the amounts of item. 41 and 51, less the amount of the item. 52 is less than 0, then enter 0. |
53 |
41-(51+52); zero if negative |
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The amount of tax subject to payment to the tax office If the difference between the amounts of item. 41 and 51 is greater than 0, then the item. 54 =pos.41 -pos. 51 -pos. 52 -pos. 53 otherwise enter 0. |
54 |
41-51-52-53 (if box 41-box 51 is greater than 0) Otherwise, enter 0 |
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The amount spent on the purchase of cash registers, due for repayment in a given period |
55 |
Editable field |
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The surplus of input VAT If the difference between the amounts of item. 51 and 41 is greater than or equal to 0, then the item. 56 =pos. 51 -pos. 41 +item. 55, otherwise enter 0. |
56 |
Editable field Otherwise, enter 0 |
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The amount of the refund to the bank account indicated by the taxpayer |
57 |
Editable field |
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Including the amount to be refunded |
58 |
within 25 days (Editable field) |
59 |
within 60 days (Editable field) |
60 |
within 180 days (Editable field) |
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The amount to be transferred to the following period Since the amount of the item. 56 be deducted the amount of the item. 57 |
61 |
56-57; zero if negative |
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