Special scheme on occasional international road carriage of passengers VAP -1
Please be advised that April 2012 on the website of Ministry of Finance (Biuletyn Informacji Publicznej/e-deklaracje/Międzynarodowy okazjonalny przewóz drogowy osób) the Value Added Tax Return (VAP-1) was posted.
The Return is avaible in Polish, English and German.
According to art. 134b of Goods and Services Tax Act of 11 March 2004 (Journal of Laws 2011, No 177, item 1054) taxable person registered as “taxable person – occasional carriage” are obliged to submit the Return and pay tax in Polish currency by the 25 day of the month following the quarter, when chargeable event occurred
Moreover, at the abovementioned website the link to the application for registration notifying of joining to international occasional carriage services special scheme of tax accounting (Polish, English, German) is located.
Source: http://www.mf.gov.pl/index.php?const=6&dzial=5964&wysw=4&sub=sub2