The VAT-UE and VAT-UEK recapitulative statement
Norman prepares the VAT-UE XML for each month with EU transactions, and the VAT-UEK correction after changes. You file it yourself in e-Deklaracje.
Updated
You file the VAT-UE recapitulative statement for each month in which you have transactions with businesses in other EU countries. This also applies to VAT-exempt businesses that provide services to EU businesses or acquire goods from EU businesses without VAT (WNT). A month without such transactions needs no VAT-UE.
Due: the 25th of the following month. The VAT-UE has no tax to pay. A VAT-exempt business pays the VAT on its WNT and on services bought abroad with the VAT-8 or VAT-9M: see VAT-9M and VAT-8.
What Norman reports
| Part | Transactions |
|---|---|
| C | Intra-Community supplies of goods: invoice lines at 0% WDT |
| D | Intra-Community acquisitions of goods (WNT), also those of a VAT-exempt business |
| E | Services to businesses in other EU countries (art. 28b) |
Amounts are in złoty, at the same NBP rates as in the JPK_V7, per counterparty.
How to prepare and file it
- On the Taxes page, open the VAT-UE (EU transactions) report for the month, or click Open in the month card's returns step, for example File the VAT-UE. The report appears by itself shortly after the month's first EU transaction: an issued invoice, an uploaded sales invoice or a purchase document.
- Check the tables of parts C, D and E. Anything that blocks the file is listed under Fix these before downloading the XML.
- Download the XML with Preview and download XML. Before the download, Norman checks your counterparties' EU VAT numbers in VIES.
- File it yourself in e-Deklaracje (podatki.gov.pl).
- Mark the report as submitted in Norman. Norman then records what was filed.
Norman needs the NIP, a confirmed tax office and, for a JDG, the owner's first and last name and PESEL.
A counterparty without an EU VAT number
A sale to a customer without a valid EU VAT number is not a VAT-UE transaction. Norman leaves it out and lists it under Left out of this VAT-UE. A purchase from a supplier without an EU VAT number blocks the file until you add the number.
The VAT-UEK correction
If the month's transactions change after you filed the statement, the report shows the positions as filed (Filed (Było)) and corrected (Corrected (Jest)).
- Click Download the VAT-UEK. The file holds only the changed positions.
- File it in e-Deklaracje.
- Click Mark the VAT-UEK as filed.
For a month marked as filed before this feature existed, Norman has no record of what was filed, so it cannot prepare a VAT-UEK.
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