Due to the tax changes that entered into force on January 1st, 2021 and that affect the real estate companies, there is a new obligation imposed on them to submit the reports regarding the dates of payment in commercial transactions used by them in the previous calendar year.
Deadline for submitting such report has been set for January 31st, 2021.
The report, apart from the identification data of the taxpayer, should include:
- The value of the cash benefits obtained in the previous calendar year within the period not exceeding 30 days, from 31 to 60 days, from 61 to 120 days, exceeding 120 days from the invoicing;
- The value of the cash benefits fulfilled in the previous calendar year within the period not exceeding 30 days, from 31 to 60 days, from 61 to 120 days, exceeding 120 days from the invoicing;
- The value of the cash benefits not obtained within a time specified in a contract in the previous year, alongside with the percentage share of those benefits in the total worth of the benefits;
- The value of the cash benefits not fulfilled within a time specified in a contract, alongside with the percentage share of those benefits in the total worth of the benefits.
The report is submitted using a digital form shared by the minister of finance via the Ministry of Finance’s communication and information system.
Not submitting the report on time may result in imposing a fine on the taxpayer.
Detailed information about the reporting procedure (in Polish) can be found below:
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