Changes in SAF-T records from 1 April 2021
Some of the changes facilitating proper maintenance of SAF-T records will apply from 1 April 2021, and the rest from 1 July 2021. The bill is currently at the consultation…
During a tax investigation, the taxpayer can correct invoices with unduly shown VAT, if the invoices were issued in good faith
Invoices with unduly reported VAT can be corrected by a taxpayer acting in good faith, even during the course of a tax investigation. Consequently, the taxpayer is not obliged to…
Judgment of The Court of Justice in terms of VAT
The Court of Justice confirms what taxpayers operating in Poland have long disagreed with - introducing an additional requirement in Polish regulations which leads to showing output and input VAT…
Tax aspects of UK–EU trade in goods which should be considered after Brexit
Although the UK formally left the European Union on 31 January 2020, thanks to the transition period, for businesses and consumers Brexit really took effect on 1 January 2021 when…
Amendment of the VAT Act
In November 2020 the Polish Sejm adopted with revisions the amendment to the VAT Act introducing so-called “Slim VAT.” President of Poland signed the bill on December, 21. According to…
Tax revolution in the e-commerce industry
All EU member states, including Poland, are currently facing the serious challenge of implementing the new VAT rules for the e-commerce industry. The core purpose of the changes is to…
Trade with UK achievable only with EORI number
On the 1st of October, Wydział Instrastat, Izby Administracji Skarbowej in Szczecinie informed EORI numbers will only be valid until the end of 2020. The transition period allowing for trade…
New SAF-T (JPK_VAT) is coming
As we have already reported, VAT taxpayers will be required to submit a new version of the JPK_VAT file consisting of record and declaration parts. This file will replace the…
From 1 July 2020 changes – Whitelist, Quick fixes, Schedule of VAT rates, Postponement of deadline for implementing JPK
Whitelist The deadline for taxpayers to submit a notice of payment to an account other than one indicated in the whitelist (ZAW-NR) will be extended from three to seven days.…
No need to register VAT from 2021?
On 8 May 2020, because of the practical difficulties created by the lockdown measures taken to contain the coronavirus pandemic, the Commission proposed to postpone the introduction of new e-commerce VAT rules…
