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Implications of Brexit for provision of services
Provision of services The end of the transition period on December 31 2020 will most probably change the way some services are provided by Polish taxpayers to British non-taxpayers. Those services are listed in Article 28I of the Polish Act on VAT and cover such...
Implications of Brexit for B2C sales
Great Britain left the EU on the 1st of February 2020 but for VAT purposes it will be treated as any other EU country till 31st of December 2020. After that day, if the transition period is not extended, Brexit will have impact on majority of the transactions...
VAT registration in Poland – is it necessary for our company?
Question : We are a Swiss company that will be opening up a Polish distribution centre in Poland. The customers (in Poland, European Union and outside) will be supplied from our distribution centre in Poland and majority of the transactions will be B2B. We do not have...
Construction industry in Poland without reverse charge
As from November 1, 2019 in Poland there is an obligation to apply the split payment mechanism (MPP) in certain sectors of the Polish industry. The obligatory split payment applies only to payments for purchased goods or services from Annex 15 to the VAT Act....
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