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The self-governing unit, which uses a split payment as of July 1, 2018, will have to follow the appropriate procedures.
In order to ensure in each municipality and its centralized units (units and budgets), uniform principles of payment of claims resulting from the receipt by these units directly from the suppliers of goods or service providers, invoices with VAT, it is necessary procedures in this area. It should be determined by each autonomous government (ie not only the municipality, but also the poviat and self-governing voivodeships), as of 1 July 2018.
Read : Partial payment: from 1 July, VAT also paid in local administrations
ELBIETA ROGALA, independent expert and VAT tax advisor in the budget
WZR ZARZDZENIA:
Zarzdzenie Nr (on) () [19659008] Wjta / mayor / mayor of the city / municipality (19659008) concerning the introduction of new rules on the payment of receivables on invoices received with VAT in the municipality () and its units and budetowe
from the 1st July 2018
On the basis of the law of 15 December 2017 amending the law on the tax on goods and services and other acts (Official Gazette of 2018 Article 62) and Articles 30 (1) of the law of March 8, 1990. about municipal autonomy (Journal of Laws, 2018, ext. 994),
it is:
1.
Management seems to be the purpose of guaranteeing in the Municipality () and its units and establishments budget, hereinafter referred to as centralized units or units, the adoption of new uniform principles for the payment of claims resulting from invoices received . At the same time, it is only claims on VAT invoices received from contractors, suppliers of goods or service providers directly to individuals. The procedures of this scope are established as of 1 July 2018.
2.
The procedures provided for in this management are binding on municipal units and budgetary establishments (centralized units) according to the list constituting the closure of this enterprise.
3.
The indication of the above procedures is a direct result of the special law on the centralization of VAT regulations in the autonomous administrations, that is to say the art. 4 deeds of September 5, 2016. on the detailed rules of the goods and services tax () by the local authorities (Journal of Laws article 1454)
According to this provision: A local government unit, () at the date of the tax settlement with all organizational units (19459008) 4.
Payments of new receivables resulting from invoices received with VAT in the regulations with contractors, who are suppliers of goods or service providers, are called installment payments. split payment). In what follows, these new payment rules are called the split payment mechanism (MPP).
5.
MPP is based on the fact that the claims arising from the received invoice are made through the bank using a special transfer message (hereinafter referred to as split transfer). ). This payment is made by the entity as a buyer of goods and services, with municipalities, an active VAT payer for the benefit of his supplier of goods and services, who is an active VAT payer. The verification of the status of a supplier as an active payer of VAT must be carried out on the tax portal at the address: www.portalpodatkowy.pl. The transfer of receivables on the basis of a split transfer made to an entity that does not pay VAT and does not have a VAT account will not be made by the bank.
Payment of claims for goods or services purchased will be made by the bank. the bank accounts of two suppliers, namely his account and the associated VAT account. The payment of the receivables corresponding to the net value of the sales will be paid by the buyer via the bank directly on the account of settlement of the supplier. The remaining part of the price corresponding to the VAT amount will be paid by the bank to the VAT account of the supplier. This is a special and newly created account for all taxpayers of VAT, an account for VAT purposes only.
A VAT Account is a special account that works with the invoice of an active VAT payer. It was planned and managed by the banks only from 1 July 2018. This special invoice only regulates VAT for tax purposes. The entry of other receivables and the coverage of other claims than the VAT tax is unacceptable.
6.
The new principles of payment of receivables from invoices received by MPP – as a rule – refer to each invoice, if the actual fact of payment of the resulting claims (payment execution) falls after 1 July 2018. This means that MPP will also include invoices that were received by the unit before that date. Despite these general principles of use of MPP, as well as the voluntary implementation of this new payment system, new payment rules, namely MPP, are introduced as mandatory for individuals but only for invoices received after July 1, 2018.
7.
The withdrawal unit of Split is not only able to have sufficient funds on the VAT invoice to cover the amount of VAT resulting from the invoice received from the tax amount indicated. In the absence of funds on the VAT account or insufficient amount to cover the amount of VAT resulting from invoices received by the entity, the split transfer must be paid. The bank will perform both types of transfers. The bank will reject the split transfer (also a single transfer) only if there is no funds in the settlement account held by the unit.
8.
As shown by the judgment of the CJEU (C-276/14) of 29 September 2015 and the special law on the centralization of VAT regulations in the self-governments of 5 September 2016, the units centralized municipalities, that is to say communal units and budgetary institutions, do not have the capacity to carry out legal actions. This means that these entities can not be parties to a bank account contract. Pages so it could be only in the Commune (). As a result, the obliged entity must include an appropriate appendix to the bank account agreement or terminate it, at which point the relevant agreement with the bank must be concluded by the municipality (), using its PIN. as a VAT payer. Then, the settlement accounts and the VAT accounts, which will be made available to the centralized units, will be allocated to the municipality () as the owner.
9.
To pay the value-added tax resulting from the VAT-7 VAT return, the unit asks the bank to transfer these funds to the VAT account of the municipality () within the transfer. With this type of split transfer (for a personal transfer between VAT accounts of the same holder), the bank also has access to the unit and sharing with it.
10.
This management should be considered as one of the elements of the accounting policy of the municipality () and its centralized units.
11.
Unit directors are required to strictly adhere to the provisions of the decision and to include its provisions in the entity's accounting policy.
12.
The Entity will enter into force upon its signature with effect from July 1, 2018.
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