Mechanizm odwrotnego obciążenia podatkiem VAT w praktyce jednostek gospodarczych
The mechanism of reverse charge VAT in the practice of business units

Summary/Abstract: Purpose — the objective of this paper is to present the problems that have arisen in connection with the extension of Annex 11 of the VAT Act in the building material wholesale. As a result of this extension, taxpayers trading goods set out in Appendix 11 of the VAT Act had to apply the reverse charge mechanism, a survey has been conducted. Design/Methodology/approach — A questionnaire has been prepared and the questionnaires were sent to 30 wholesalers. All properly completed questionnaires qualified for analysis. Mainly managers responsible for the accounting in the unit were surveyed. Respondents had to answer 14 questions. Findings - The paper presents the most important problems that have arisen in connection with the extension of Annex 11 of the VAT Act and the test results. On this basis, it was found that changes introduced during the year, and the lack of interpretation of the rules caused a lot of concern to the taxpayers whether the applied solutions are correct. Originality/value - Based on the results of the analysis one should note that changes in tax legislation during the year are very troublesome. It should also be noted that extension of Annex 11 of the VAT Act is too broad.

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