The VAT settlement for October 2020 (submitted by 25 November 2020) will differ from previous settlements. This is due to the fact that new regulations have been in force since October 2020. In the new calculation it will be important that selected goods and services must be marked in an appropriate manner.

This applies to the following goods and services:

Field name (GTU code)  

Description of GTU field (list of goods or services)

 

GTU_01  

Supply of alcoholic beverages – ethyl alcohol, beer, wine, fermented beverages and intermediate products, within the meaning of excise duty regulations.

The following products are involved:

1) Ethyl alcohol
2) Beer
3) Wine
4) Fermented beverages
5) Intermediate products
any product with an actual alcoholic strength by volume exceeding 1,2% vol. but not exceeding 22% vol.

 

GTU_02  

1) Petrol and motor fuels
2) Gas
3) Oil
4) Liquid fuels
6) Liquid biofuels

 

GTU_03  

Supply of heating oil and lubricating oils, other oils, plastic greases, lubricating oils, lubricating preparations

 

GTU_04  

Supply of tobacco products, dried tobacco, liquid for electronic cigarettes and similar

 

GTU_05  

1) Wrecks
2) Waste
3) Secondary raw materials

 

GTU_06  

Supply of electronic devices and parts and materials for them, i.e:

  • toner cartridges without printhead for automatic data-processing machine printers;
  • ink cartridges without printhead for automatic data-processing machines,
  • stretch film,
  • processors,
  • computers and other automatic data-processing machines,
  • hard drives,
  • SSDs,
  • cell phones, including smart phones,
  • video consoles and other devices for games of skill or games of chance with an electronic display – excluding parts and accessories,
  • digital cameras and camcorders
GTU_07  

Supply of vehicles and vehicle parts with codes only:
1) Motor vehicles
2) Parts and equipment of vehicles

 

GTU_08  

Supply of precious and non-precious metals –

 

GTU_09  

Supply of medicines and medical products – medicinal products, foodstuffs for special nutritional purposes and medical products subject to notification,

 

GTU_10  

Supply of buildings, structures and land.

 

GTU_11  

Provision of greenhouse gas emission allowance transfer services,

 

GTU_12  

Provision of intangible services

  • only: consulting, accounting, legal, management, training, marketing, head offices, advertising, market research and public opinion, research and development.
GTU_13  

Provision of transport and warehouse management services, i.e:

  • freight road transport,
  • rental of trucks with driver,
  • moving services,
  • warehousing and storage of goods

Additionally, it is necessary to mark the following transactions:

  • supply of goods by mail order sales from Poland,
  • supply of goods as part of mail order sales to Poland,
  • provision of telecommunications, broadcasting and electronic services,
  • delivery to related parties,
  • intra-Community acquisitions of goods made by the second highest ranking tax payer in a tripartite transaction under the simplified procedure,
  • supply of goods outside the territory of the country by a second highest ranking VAT payer in the context of a tripartite transaction,
  • supply of tourism services taxed on a margin basis,
  • supply of second-hand goods, works of art, collectibles and antiques taxed on a margin basis,
  • the intra-Community supply of goods following their import under a customs procedure,

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Should you have any further questions than please do not hesitate to contact me.

Mikołaj Przybył

Tax Advisor / Legal Counselor

tel.: +48 502-468-473

mail: mikolaj.przybyl@mp-consulting.pl