– Daddy… If I already pay customs duty for those teddy bears, I don’t have to pay anything else, right?
– Teddy bears? What teddy bears?
– Well, those from Patrick.
– Patrick? Which Patrick?
– You know, the one from our kindergarten who went to Norway!
– Oh… Well, unfortunately, just paying customs duty for those teddies… teddy bears…, you still have to pay VAT.
– What’s VAT?
– It’s a tax on goods and services; for toys, it’s 23 percent.
– 23 percent is a lot?
– Well, it’s quite a bit. But if you’re a business owner, you can deduct the VAT you paid on imports later, so it’s like you never paid it at all.
– Well, then why do I have to pay it at all if I can deduct it later? That’s illogical, isn’t it?
– Stasiek, logic might be useful in kindergarten, but not in dealings with the tax authorities. You have to pay it, and that’s it.
– Isn’t there any way I don’t have to pay this VAT?
– Well, technically there is. You can use Article 33a of the VAT Act and settle this tax in your monthly declaration without laying out money. But first, you have to submit to the National Revenue Administration a certificate of no tax arrears and prove that you’re and active VAT taxpayer.
– And who issues this certificate?
– Well, who do you think? The National Revenue Administration.
– Can’t they check themselves whether I have any tax arrears?
– Stasiek !!!!!!!!!!
– Well, I know Daddy… logic can go to kindergarten, but this is the tax office?
– I see you’re making progress, Stasiek. Well done.
– And what’s this active VAT taxpayer thing, Daddy?
– Well, you have to submit a statement to the National Revenue Administration that you’re and active VAT taxpayer, meaning you’re enrolled in a special database maintained by the Chief of the National Revenue Administration.
– Daddy, can’t they check it themselves…
– For heaven’s sake !!!!!!!!!!
– Daddy… maybe let’s go get ice cream?
Author: PS
