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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More
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... Please Read More