Split payment mechanism and STIR

Selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland

Authors

DOI:

https://doi.org/10.54201/iajas.v2i2.33

Keywords:

STIR, split payment mechanism, tax on goods and services

Abstract

The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR. The introduction of these tools was connected with the Ministry of Finance’s intensification of actions related to so-called treasury frauds. The article presents the normative structure of split payment and STIR and also discusses the influence of these tools on the tax on goods and services.

References

Bartosiewicz, A. (2018). VAT Commentary. Wolters Kluwer.

Kopyściańska, K. (2019a). Mechanizm Podzielonej Płatności – Split payment. In K. Kopyściańska, & E. Skwierczyńska (Eds.), Zmiany w podatku od towarów i usług w latach 2017–2018 (pp. 137–149). Uniwersytet Wrocławski. https://doi.org/10.34616/23.19.016

Kopyściańska, K. (2019b). System teleinformatyczny – STIR. In K. Kopyściańska, & E. Skwierczyńska (Eds.), Zmiany w podatku od towarów i usług w latach 2017–2018 (pp. 151–165). Uniwersytet Wrocławski. https://doi.org/10.34616/23.19.016

Michalik, T. (2018). Podzielona płatność (split payment) jako model walki z nadużyciami i oszustwami w podatku od wartości dodanej. In B. Brzeziński, K. Lasiński-Sulecki, & W. Morawski (Eds.), Poprawa efektywności systemu podatkowego. Nowe narzędzia prawne w VAT i akcyzie. Wolters Kluwer.

Prokop, D. (2018). Appendices. Objaśnienia podatkowe z 29.06.2018 r. Stosowanie mechanizmu podzielonej płatności (MPP). In D. Prokop (Ed.), Mechanizm podzielonej płatności. Split payment. Wolters Kluwer.

Teszner, K. (2022). Article 119zha Application of STIR. In L. Etel (Ed.), Tax Ordinance Commentary (pp. 1229–1230). Wolters Kluwer.

Teszner, K. (2022). Article 119zi Osoby I podmioty zewnętrzne wykonujące obowiązki izby rozliczeniowej. In L. Etel (Ed.), Tax Ordinance Commentary (pp. 1233–1235). Wolters Kluwer.

Legal sources

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1–118).

Act of 29 August 1997 Tax Ordinance (i.e. Journal of Laws of 2018 item 800).

Act of 16 November 2016 on the National Revenue Administration (i.e. Journal of Law of 2022 item 813).

Act of 24 November 2017 on amendments to selected laws targeted at limiting treasury frauds (Journal Laws of 2021, item 1154).

Act of 15 December 2017 amending the act on tax on goods and services and some other acts (Journal of Law of 2018 item 62).

Act of 11 March 2004 on tax on goods and services (i.e. Journal of Law of 2018 item 2174).

Act of 24 November 2017 on the amendment of certain acts to counter the use of the sector to tax extortion (Journal of Law of 2017 item 2491).

Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax (OJ L 51, 22.2.2019, p. 19–27).

Council Implementing Decision (EU) 2022/559 of 5 April 2022 amending Implementing Decision (EU) 2019/310 as regards the authorisation granted to Poland to continue to apply the special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax (OJ L 108, 7.4.2022, p. 51–59).

Government bill on the act on tax on goods and services. Online: http://www.sejm.gov.pl/Sejm8.nsf/druk.xsp?nr=1864

Proposal for a Council Implementing Decision amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax (COM/2022/58 final). Online: http://bit.ly/3TWjbJY

Letter of the Minister of Development and Finance of 17 February 2017, PT1.054.5.2017.NWQ.93. Online: http://bit.ly/3AvpDRu

Response to MP question of the Ministry of Finance of 16 March 2018, PT8.054.14.2018.TXZ.129E. Online: http://bit.ly/3Xk3mzB

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Published

2022-12-18

How to Cite

Halasz, A. (2022). Split payment mechanism and STIR : Selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland. Institutiones Administrationis - Journal of Administrative Sciences, 2(2), 35–45. https://doi.org/10.54201/iajas.v2i2.33