VAT Compliance
Change in the method of reporting data in the JPK
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
The Polish Parliament passed an amendment to the VAT Act.
The deadline for submitting a VAT refund by foreign entities
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…
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…
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…
Change of the entry date of provisions introducing the “VAT
The Polish Deal introduces the so-called VAT groups.
Re-invoicing services
One of them is a very common transaction, which consists in shifting the costs incurred by the entrepreneur onto another entity. In order to perform this correctly, you need to…
Poland will implement mandatory electronic invoicing in the so-called National
On March 30th the consent for obligatory e-invoicing in Poland was issued by the European Commission.
How to determine whether the value of a shipment is
Last July, regulations of mail order trade, for both the intra-Community and the import of goods to natural persons, or so-called e-commerce, have been changed.
Temporary VAT reduction from February 1
From February 1, the Polish government announced a reduction in VAT rates for certain food products, fertilizers, fuels, natural gas, LPG and energy. Rate reductions are to be introduced under…
“Polish Deal”: summary of the most important changes in taxes
On Tuesday, November 18, 2021, the president signed the law on tax changes, which is provided for in the so-called "Polish Deal ". Therefore, we are sure that from January…
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…
New VAT regulations on the National e-Invoicing System
On 1 October 2021 The Parliament has passed a law amending the Goods and Services Tax Act and certain other laws (print no. 1547) concerning the introduction of the National…
Taxpayers have until 15 October 2021 to provide notice of
The deadline for taxpayers to notify the head of their current tax office that they meet the conditions requiring them to move to a specialized tax office is fast approaching.
Changes in VAT: Taxation of financial services, Promotion of non-cash
In July, the Polish government presented a bill to introduce broad changes to tax and insurance laws, known as the “Polish Deal.” In addition to changes in income taxes, the…
Changes in VAT in so-called VAT groups
In July, the Polish government presented a bill to introduce broad changes to tax and insurance laws, known as the “Polish Deal.” In addition to changes in income taxes, the…
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…
SLIM VAT 2: Simplified VAT settlements enter into force in
From the start of 2021, taxpayers in Poland were presented with the first act of the Slim VAT project (short for “Simple Local and Modern VAT”), aimed at simplifying VAT…
Main points of the “Polish Deal” TAX programme
I. Changes in income tax for individuals not conducting business activity: Raising to PLN 30,000 the annual amount of income tax-free from personal income tax for taxpayers paying PIT according to…
From 1 July 2020 changes – Whitelist, Quick fixes, Schedule
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.…
National e-Invoice System to launch in October
The Ministry of Finance has announced plans to launch the National e-Invoice System (Krajowy System e-Faktur—KSeF) in the second half of this year. According to the legislative proposal, the platform…
