The Concept of fixed establishment in the context of VAT reporting
As the global economy becomes increasingly integrated, borders cease to be barriers for trade and services transactions. In this new reality, grasping key tax concepts such as “fixed establishment” becomes...
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Polish White List of VAT Taxpayers – Effective Contractor Verification in 2023
In 2023, the White List of VAT Taxpayers plays a significant role in the verification process, enabling entrepreneurs to conduct transactions with trusted partners. In this article, we will discuss...
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JPK – Polish SAF-T – what should you know?
What is JPK? The Standard Audit File for Tax (SAF-T), in Poland known as JPK, is an advanced, electronic way of providing the tax authorities with information on transactions and...
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SLIM VAT – Change in the rules from 1 January 2021 regarding domestic negative credit notes with Polish VAT of sales and purchase invoices – Examples
On 1 January 2021, the so-called SLIM VAT (Simple, Local And Modern VAT) came into force, introducing changes with regard to the settlement of negative credit notes. As a result...
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Poland | EU VAT Information
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Date26 Mar 2020
/Poland | From April 2020 new ‘reduced VAT rates’ The Polish Ministry of Finance has approved laws to announce new ‘reduced VAT rates’ from 1st April, 2020. These rates will...
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VAT split payments further delay by Poland to July 2018
The introduction of ‘Split Payments’ will be delayed announced the Polish Ministry of Finance until 1st July, 2018. This anti-VAT fraud measure has already been delayed once since the original...
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Poland – Foreign Companies ‘Fixed-Establishment’
Poland is progressively altering its attitude regarding the conception of ‘fixed establishment’ for VAT purposes. The Polish tax authorities and courts are taking an expanding approach concerning those activities of...
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Retail Sales Tax postponed by Poland
Poland has postponed the implementation date of the new ‘Retail Sales Tax’ following the challenges of the European Commission (EC). This initiative comprised of a turnover tax levied on established...
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Poland – VAT split payments delayed until April 2018
The introduction of anti-VAT Split Payments has been delayed until 1st April, 2018 Poland has announced. The original date had been 1st January, 2018. To explain ‘Split Payments’, this is...
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