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CJEU ruling regarding intra-Community acquisition rules in Poland
The Court of Justice of the European Union in the case C 895/19 on March 18, 2021 announced the judgement concerning delayed reporting of intra-Community acquisition. The court concluded that the Polish provisions of the VAT Act resulting in the need to pay interest...
Poland – bilateral cross-border agreements
The Polish tax authorities have concluded bilateral cross-border agreements organizing cooperation to combat VAT fraud with a number of other EU member States such as, at this time : Czech Republic, Estonia, Germany, Hungary, Lithuania and, Slovakia.These agreements...
GTU codes in new JPK_VAT7
From October 1, 2020 VAT payers in Poland are required to mark their sales invoices with the new GTU marking, i.e. codes for selected groups of goods and services in the new SAT-T called JPK_VAT7. It is not obligatory...
Fiscal representative for a company with a fixed establishment in Poland
According to the Polish VAT law provisions a taxpayer not having a registered office or a fixed establishment in the territory of a Member State, subject to the obligation to register as an active VAT taxpayer, is required to appoint a fiscal representative. This rule...
Tax point for the movement of own goods inside the UE
If the goods are transferred between two UE countries and the owner of the goods is not changed, the transaction is generally VAT neutral, however it must be declared in the VAT reports. Such transaction is considered to be equal to intra-Community delivery in the...
What are conditions for the call-off stock procedure (concerns movements of goods from the territory of Poland to a territory of another Member State)
The procedure of the call-off stock takes place if the total is fulfilled are the following conditions: goods are dispatched or transported by a taxable person registered as an EU VAT taxable person or by a third party acting on his behalf, from the...
What are the conditions for the call-off stock procedure in Poland (concerns movements of goods from a Member State to Poland)
The procedure of the call-off stock takes place if the total is fulfilled are the following conditions: goods are dispatched or transported by a VAT taxable person or by a third party acting on his behalf from the territory of the Member...
Polish economy in the time of COVID-19
The coronavirus pandemic and the global lockdown had an extraordinarily strong impact on the economies of all countries in the world. However, according to the World Bank expert, the Polish economy is more resilient than others, and the fiscal situation in Poland is...
Changes in VAT on import in Poland
As from 1 July 2020, changes in VAT settlements on import have entered into force in Poland. They are aimed at improving the competitiveness of Polish ports. Taxpayers will be able to settle the tax on the import of goods directly in the VAT return. Pursuant to the...
VAT refund to taxable persons not established in the European Union
The company is a middleman established in Switzerland and now has a Polish client that ordered goods that were bought from a Polish contractor. The Polish contractor delivered the goods directly to the Polish client. The Polish contractor sent an invoice with Polish...
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