On December 23rd, 2019 the Minister of Finance has published tax explanations. The explanations certain to the rules of using data contained in the VAT List created on September 1st, 2019, hereinafter also referred to as the "White List". Below…
Instrument to fight tax evasion. The Act from August 9, 2019 amending the Act on Value Added Tax and Other Acts (hereinafter referred to as the „Amendment Act”) brought a number of novelties. One of them is the introduction of…
On August 23rd, 2019, the Parliament received a bill on the settlement of disputes regarding double taxation and the conclusion of price agreements (No. 3788). The proposed act, in addition to new regulations in the field of the abovementioned issues,…
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…
