Announcement No. 1/2016

ANNOUNCEMENT OF THE BURSAR No. 1 /2016

Subject: correct description and accounting of financial documents in terms of the Single Control File and VAT

In connection with the amendment as of 1 July 2016 of the Act of 25 August 1997 - Tax Ordinance (c.t. Journal of Laws of 2015, item613 as amended) and the University's obligation to submit tax books and accounting evidence to the tax authorities and tax inspection authorities in the form of a Single Control File (art.193a par.3 of the aforementioned Act), I would like to kindly remind you of the necessity of timely settlement of financial documents.
These documents, with particular reference to foreign invoices and receipts, should be received by the JKU Finance Department no later than the 10th day of the month following the month in which the document was issued. In the event that a delay in its delivery results in the accrual of interest for late payment of Value Added Tax (VAT), the cost of the interest, calculated on the tax arrears, will be charged to the employee who failed to deliver the document within the legal deadline.

In addition, for the proper implementation of the statutorily modified in 2016 rules for the deduction of input VAT - the Act of 11 March 2004 on Value Added Tax (c.t. Journal of Laws of 2016, item 710, as amended), please indicate in the invoice description in the field "detailed description of the expenditure" the type of activity for which the purchases were made, e.g:

teaching activitity concerning full-time students,
teaching activity concerning full-time doctoral students,
teaching activity concerning part-time students,
teaching activity concerning postgraduate studies, courses and training,
research activity concerning the research carried out for the statutory needs of the unit, resulting in publications, reports, enhancing the knowledge/experience of the research staff or full-time students,
research activity concerning ongoing scientific research, the aim of which is to broaden the knowledge of part-time students, as well as to present the results of scientific research at scientific conferences organised by the JKU,
research activity if the JKU intends to commercialise their results,
research activity concerning paid industrial or other research carried out on behalf of external entities,
commercial activity consisting of renting out premises and space, selling advertising, promotional services, etc. to external parties,
non-repayable material aid for students and doctoral students, i.e. purchases related to the maintenance, renovation and modernisation of student dormitories and canteens,
social activity for employees and pensioners (Company Social Benefits Fund).

For further information and explanations, please contact the Deputy Bursar, Ms Monika Paluch, tel. 41 349 73 43 or at the Accounting Department with Senior Specialist Ms Anna Durlik tel. 41 349 72 46.

Bursar of the JKU

Małgorzata Tomasik