If the activities of foreign companies in Poland come down to the purchase of goods, their storage and processing, and after carrying out the work on them, the goods are exported to the territory of another country, such services do…
In today’s article we would like to focus in details on the most important changes affecting VAT regime in Czech Republic. Vouchers As the EU VAT Directive regulating vouchers was adopted in June 2018 all Member States must seek to…
Tax point in construction sector in the light of recent CJEU’s judgement The rule for determining a tax point in case of construction and installation services is clearly specified by the Polish VAT regulations as the moment of issuing an…
On 1st May 2019, the CELINA import notification system was ultimately shut down. As of this day, all import declarations are solely handled by the AIS/IMPORT (Automatic Import System). The AIS/IMPORT system was built on the basis of the EU…
Broadly understood e-commerce industry may suffer from consequences of hard Brexit. The exit of Great Britain from the EU without an agreement may affect online operating traders. This stems from the special taxation rules for these types of transactions. As…
Brexit vs VAT Brexit - what's next? For a long time the issue of Great Britain leaving European Union remains one of the hot topics on the international arena. The 'divorce' is scheduled for the end of March 2019. However,…
Mandatory split payment mechanism. On 23rd January 2019 the European Commission published draft decision on authorising Poland to introduce a special measure derogating from Art. 226 of Directive 2006/112 / EC on the common system of value added tax. The…
The Ministry of Finance presented further proposals for amendments regarding VAT. These pertain to the so-called White List aiming to help taxpayers verify their contractors. The White List is free, official, online electronic register of active VAT taxpayers. Fundamentally, the…
The Ministry of Finance has recently published the draft amending the VAT Act that implements, among others, the updated version of JPK_VAT (Polish Standard Audit File for VAT) structure (previously communicated as JPK_VDEK) that might replace VAT returns as of…
Taking a look at the latest project of changes in the Polish VAT Act with planned implementation of Directive 2017/2544 coming into force from 2019. What is the objective? Firstly, it is a step forward in the unification process of…
