Information about One Stop Shop (OSS)
Until now, all e-commerce companies from the EU that sell goods to other EU countries, after exceeding a certain sales threshold (depending on the country the threshold ranges from EUR...
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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 – 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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e-Commerce platforms could be liable for VAT fraud proposes the EU
The EU is continuing with suggestions to enforce obligations to online marketplaces for VAT fraud committed by non-EU merchants on their e-Commerce platforms. This move will endeavour to tackle over...
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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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Poland VAT – Split Payments 2018
From the 1st January 2018, Poland will introduce a voluntary anti-VAT Fraud split payment mechanism. This system will ONLY apply on domestic transactions and will not affect invoice requirements. B2C...
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Poland – Automatic De-registrations
Over 35,000 businesses in Poland have been de-registered by the tax authorities in the last few months. This is expected to continue in the coming months as part of an...
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Poland considers VAT split payments from 2018
Voluntary VAT split payments system is being considered by Poland, introducing from 2018. This measure, which will include customers paying VAT into a unique, locked bank account, is intended to...
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