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…
What will change in case of providing simplified invoices in the VAT register and SAT-T file in 2020?
In the new SAF-T file we do not report receipts with tax identification number of purchaser (NIP) being simplified invoices. Since the 1st of January 2020, entrepreneurs in Poland may…
VAT payment deadliness in the times of a pandemic
Dates of VAT payments The adopted provisions of law concerning operations related to protection of entrepreneurs in view of the COVID-19 pandemic do not postpone and do not suspend deadlines…
Changes in e-commerce VAT from 2021
Directive 2017/2455 obliges EU member states to introduce changes in e-commerce. Who will be affected by these changes? Online sellers of goods Remote service providers From when? The new regulations…
VAT Brexit? Not in 2020
VAT Brexit? Not in 2020 On 31 January 2020 the United Kingdom left the European Union on the basis of an agreement with the EU. There will not be a…
