- 12 November 2020
- Posted by: Przemysław Bukowski
- Category: News
Reccomendation for ourcustomers
Changes in reports to Tax Offices (US) and other changes in documentation
- Due to the regulation introduced by the Ministry of Financefrom 01 10 2020for SME, each invoice must be marked GTU in monthly reports to the Tax Office – SAF-T. The seller – company issuing the invoice is responsible for the correct marking of GTU numbers on invoices. Progress Holding supports its clients in the interpretation of markings. Ifquestions, pleasecontactyouraccount manager
- If case of an error in the monthly declaration due to the customer’s fault, it is possible to make a correction within 14 days after this date, for each correction Tax Office may charge the company penalty of PLN 500 for each error.
- GTU markings. Other goods and services have no GTU markings.
|GTU 01||alcoholic beverages – ethyl alcohol, beers, wines, fermented beverages and intermediate products, within the meaning of the provisions on excise duty|
|GTU 02||goods referred to in art. 103 sec. 5aa of the Act, incl. motor and aviation gasoline, liquefied petroleum gas, diesel and heating oil|
|GTU 03||heating oil within the meaning of the provisions on excise duty and lubricating oils, other oils with CN codes from 2710 19 71 to 2710 19 99, excluding products falling within CN code 2710 19 85 (white oils, liquid paraffin) and plastic lubricants included in CN code 2710 19 99, lubricating oils falling within CN code 2710 20 90, lubricating preparations falling within CN code 3403, excluding plastic lubricants falling within this heading|
|GTU 04||tobacco products, raw tobacco, liquid for electronic cigarettes and innovative products, within the meaning of the provisions on excise duty|
|GTU 05||waste – only specified in item 79-91 of Annex 15 to the Act, including: glass, paper and cardboard waste, waste rubber, plastic, recyclable materials|
|GTU 06||electronic devices and parts and materials therefor, only specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the Act, including: SSD drives, game consoles, cameras, computers, memory units, telephones, parts and accessories for photocopiers|
|GTU 07||vehicles and car parts falling within codes only CN 8701–8708 and CN 8708 10|
|GTU 08||precious and non-precious metals – only specified in item 1-3 of Annex 12 to the Act and in item 12–25, 33–40, 45, 46, 56 and 78 of Annex 15 to the Act|
|GTU 09||medicines and medical devices – medicinal products, foodstuffs for particular nutritional uses and medical devices subject to the notification obligation referred to in Art. 37av paragraph. 1 of the Pharmaceutical Law|
|GTU 10||buildings, structures and land|
|GTU 11||with regard to the transfer of greenhouse gas emission allowances referred to in the Act on the greenhouse gas emission allowance trading system|
|GTU 12||intangible – only: advisory, accounting, legal, management, training, marketing, head offices, advertising, market and public opinion research, research and development works|
|GTU 13||transport and warehouse management – Section H PKWiU 2015 symbol ex 49.4, ex 52.1|
- If the customer has a cash register and issued a receipt, and then issues an invoice for this buyer, he must attach the receipt to the invoice. Otherwise, the sale will be double counted.