We would like to remind you that as of November 1, the “reverse charge” ceased to exist in domestic traffic.
They were replaced by a split payment mechanism, which includes, among others, scrap and steel products. All services and goods covered up to now to the reverse charge are recorded in the new Annex 15 to the VAT Act. Payment in the light of the new rules should look like this:
The net amount should be transferred to the settlement account, and the VAT amount to the special VAT account.
The introduced changes are aimed at sealing the tax system and are a tool to combat VAT fraud.
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