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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...

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...

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...

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...

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...

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...

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...

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...

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...

The VAT regulations in Poland regarding the obligation to pay into a bank account disclosed on the whitelist will change. The deadline for submitting ZAW-NR form by taxpayers will be extended from three to seven days. Additionally the number of cases in which payment...