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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...

Brexit will affect Polish taxpayer’s ability to claim a refund of British VAT on expenditures incurred within the territory of Great Britain (and so it will affect Polish VAT refunds for British entities). Up until now, based on the EU directive, taxpayers of all the...

It is worth remembering commercial transactions in which more than two entities are involved, e.g. additionally an intermediary. It is about the so-called chain transactions. At the end of the transitional period, both Polish and British taxpayers will be required to...

On May 7th 2020 the Europen Court ruled in the case C 547/18 (Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu) that „the existence, in the territory of a Member State, of a fixed establishment of a company established in a...