Digitalizacja rozliczeń VAT na tle zasady proporcjonalności
Digitization of vat settlements on the background of the proportionality principle

Author(s): Mateusz Bujak
Subject(s): Business Economy / Management, Law on Economics, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatek VAT;jednolite pliki kontrolne (SAF-T);deklaracja elektroniczna JPK_VDEK;zasada proporcjonalności;podatki;prawo podatkowe;luka VAT;cyfryzacja;
Summary/Abstract: Purpose: The main objective of the following article is an analysis of the newest digitization tools included in Polish legislation with emphasis on their compliance with proportionality principle expressed in the jurisprudence of courts. Design/methodology/approach: In the study, the author used methods such as the analysis of legislative solutions, VAT gaps, and VAT settlements obligations across the Europe. The author also cites opinions of tax law experts to indicate their attitude to new solutions. Findings: The incompatibility of new digitization solutions with the proportionality principle has been demonstrated, mainly in the scope of imposing too much information burdens that are largely unjustified in terms of combating the VAT gap or complying with VAT obligations. The introduced solutions made the fulfillment of obligations even more complicated and introduced uncertainty relative to the legal basis of the new solutions. However, positive changes emerged, leading to some extent to compliance with the principle of proportionality in the simplifying changes in the last amendment to the law.

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