Taxable persons
- Proposal authorising Poland to to continue a VAT exemption to taxable persons with annual turnover of max EUR 40 000 until 31 December 2024
- VAT Groups Within The “Polish Deal” Programme
- Modzelewski: VAT groups will help to escape taxation
- The idea of the VAT groups is good, but needs some improvements
Taxable transaction
- ECJ to review Polish TOGC rules
- The issue of VAT taxation of the amount of subsidies received by the company as a project partner to cover eligible expenses
E-Commerce
- VAT changes in e-commerce – check Q&A
- SAF-T files for July – December 2021
- Changes regarding VAT in e-commerce – check Q&A
Fixed Establishment
- Services provided from a Polish branch to the main establishment which is part of a VAT group in another Member State qualifies as taxable services provided to the…
- Provincial Administrative Court in Gliwice: A German entity involved in the implementation of projects related to renewable energy sources leads to a Fixed…
VAT Rates
- European Commission does not agree with Poland introducing a zero VAT rate on books
- SAC’s ruling on applying the 5% VAT rate to supplies of takeaway meals
- Scope of the concept of “restaurant service” to which the reduced VAT rate applies
Exemption
- Accounting for educational services still raises doubts from the VAT perspective
- Activities for the development and promotion of sport – VAT exempt
- Flashback on ECJ Cases C-308/16 (Kozuba Premium Selection sp. z o.o.) – Exemption for the supply of a building or parts thereof, and of the land on which it stands
Invoicing
- Issuing compliant invoices in Poland – mandatory invoicing requirements
- Changes in the rules for issuing invoices a bit later
- KAS and the Police broke up a criminal group that defrauded VAT and issued fictitious invoices
E-Invoicing
- Data in the National System of e-Invoices will be safe
- Poland starts with the public consultations on the draft act introducing the e-invoice
- National System of e-Invoices – draft version of the logical structure of e-Invoices – Optional use delayed till Jan 1, 2022
- New draft law on structured invoices and the National System of e-Invoices
- Draft version of the e-Invoice logical structure released by the Ministry of Finance
- Poland: Krajowy System e-Faktur moves to next phase of legislative process
Reporting
SAF-T
- All you need to know about SAF-T in Poland
- New Polish SAF-T changes
- SAF-T files for July – December 2021
Digital Services Tax
- Polish Parliament Considering Draft Bill for Digital Services Tax
- Polish Order – new tax requirements are getting closer
SLIM VAT 2 Package
- SLIM VAT 2 on the home straight – what changes await taxpayers from October 1
- SLIM VAT 2 package to be introduced on 1 October 2021
Other
- Issuance of tax free documents documents in electronic forms is required for supplies to non-EU travelers who are entitled to refund the VAT
- KAS and the Police discovered companies involved in VAT fraud
- Discount for the purchase of virtual cash registers – tax explanations
- Changes to the Polish VAT law as of July 2021
- Taxpayers are asking the tax office more and more often
- Main points of the “Polish Deal” TAX programme
- Companies pay a sugar tax, but don’t know how to calculate it correctly
- Poland’s proposed tax reform includes significant changes to tax system
- Polish Order – new tax requirements are getting closer
See also Recent VAT Developments in Poland … Can you follow? – Published end of July 2021
