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VAT Compliance

SLIM VAT 3 comes into force on 1 July 2023
On 5 June 2023, the law introducing the so-called SLIM VAT 3 package was announced.
New obligations for VAT taxpayers concerning KSeF
On May 26th, 2023, the Polish Parliament dealt with the act introducing the mandatory National System of e-invoices (KSeF). Importantly, the new draft law has been changed in relation to the draft from March 2023.
Recording VAT group members - new JPK_GV(1) record structure
There is little time left for VAT group members to adapt their accounting systems to the possibility of submitting JPK_GV (1) records to the tax office.
Transfer of computer software licenses and correlated VAT tax liabilities
Galloping technological progress and constant development of digitization not only results in new possibilities but also the necessity for entrepreneurs to utilize modern tools offered by the IT industry.
VAT warehouse – introduction of a new procedure into the Polish legal order
VAT warehousing, referred to in Article 154 - 163 of the VAT Directive, is a new investment incentive for entrepreneurs.
New draft law introducing the mandatory use of the National e-Invoicing System (KSeF)
On March 15, a draft law was published on the Government Legislation Center regarding the mandatory use of the National e-Invoicing System (KSeF).
New obligations for payment service providers from January 2024
Payment service providers will be required to maintain quarterly records of cross-border payments to payees . The new obligations are connected to the need to implement Directive 2020/284 into the Polish legal system.
SLIM VAT 3 - another simplification in settling value added tax
On January 24, 2023, the Council of Ministers adopted a draft amending the Act on Value Added Tax, as well as other acts, submitted by the Minister of Finance.
Mandatory KSeF from July 1st, 2024
According to the announcement made by the Ministry of Finance, mandatory invoicing under the National e-Invoicing System (KSeF), will be postponed from January 1, 2024 to July 1, 2024.
Change in the method of reporting data in the JPK file in settlements for January 2023.
Changes introduced through the Regulation of the Minister of Finance of December 22, 2022 are mainly of a clarifying nature.
"VAT in the Digital Age" Directive
The European Union announced the ushering of VAT into digital reality, setting the course for an evolution of the union’s VAT system.
Changes in VAT rates as of January 1, 2023
In accordance with the Decree of the Minister of Finance issued on December 2nd, VAT rates on certain goods and services will change starting from January 1st, 2023.
Tax clarifications regarding VAT groups
On October 11, the Minister of Finance issued tax clarifications regarding VAT groups.
Statute of limitations in VAT at the end of 2022
As a general rule, tax liabilities are barred after 5 years. As of December 31, 2022, the right to deduct input VAT witch accrued in preceding years will become barred.
The reduction of VAT rates was extended until the end of the year
The Polish Parliament passed an amendment to the VAT Act.
The deadline for submitting a VAT refund by foreign entities is approaching.
September 30th, 2022 is the deadline for submitting applications for a VAT refund by foreign entities for VAT incurred on the territory of Poland.
Export of goods - documentation up to the 0% rate
When doing business, entrepreneurs planning to enter foreign markets must confront formalities related to transactions with entities from other countries.
Special power of attorney - submission rules
A PPS filed in one case will not automatically have procedural effects in the course of another case, therefore, in order to ensure proper representation, you must submit your PPS again. According to Art. 138e…
SLIM VAT 3 - another simplification package for VAT taxpayers?
At the beginning of August this year, a draft law amending the VAT law and introducing a third package of simplifications for taxpayers - so-called SLIM VAT 3 - appeared on government websites.
The mandatory KSeF has been postponed
Has the date of entry into force of the obligatory National System of e-Invoices (KSeF) been postponed to the beginning of 2024? This is the result of the draft decision of the Council of the…
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