Highlights
- VAT Grouping possible as of 2022
- Optional taxation of Financial Services as of 2022
- E-Invoicing: Optional as of 2022, mandatory B2B E-Invoicing as of 2023
- Updates of the JPK V7M/K – the Polish version of SAF-T as of 2022
- SLIM 2 VAT package appplicable as of Oct 1, 2021 with second wave on Jan 1, 2022
- Poland may join the EU X-border rulings mechanism
Tax reform
- VAT aspects of Poland’s proposed tax reform discussed: VAT grouping, Taxation of financial transactions, Quick VAT refunds for non-cash taxpayers
- Proposal: Optional taxation of financial services, VAT grouping, Amendments in VAT compliance and reporting obligations
Taxable transaction
- Changes in VAT taxation of the transformation fee
- Ruling on the scope of VAT taxation of renting or leasing residential real estate for housing purposes
- Minister of Finance issued a general ruling on the taxation of renting residential real estate for residential purposes
- A mobile crane is not a new means of transport
- Ruling: Activities between a foreign company and its Polish branch and vice versa are outside scope op VAT
- Polish Deal may bring about changes in perpetual usufruct
- SAC: A structure may constitute a building for real estate tax purposes, excluding technical devices and installations
- Making stock exchange transactions for the purchase and sale of bitcoins is not a business activity
- Cost participation does not affect the VAT settlement
Taxable person
VAT Grouping
- Modzelewski: VAT groups will be an aggressive tax scheme
- Bill to implement VAT grouping approved by the Lower House
- VAT grouping in Poland
- Companies may only be part of one VAT group
- VAT Group Treatment
- VAT Group treatment proposal is at the pre-consultation stage
- Formation of VAT groups possible as of 2022
Optional taxation Financial Services
VAT Rate
Taxable amount
- Taxable amount reduced in the case of issuing a corrective invoice reducing the amount due
- Reduction of taxable amount in case of indirect cash bonus
Exemption
Deduction of VAT
- Retrospective deduction of the input tax
- VAT Refund travellers: Seller’s name, surname and PESEL number needs to be on the sales document
- Tax office allows for retroactive VAT registration and VAT deduction
- Limiting the VAT settlement with a three-month deadline is inconsistent with the provisions of the VAT Directive
Invoices
- New rules for issuing invoices as of Nov 1, 2021
- Tacit confirmation is also acceptable for self-billing
E-Invoicing
- Poland’s e-invoicing system KSeF comes into force from January 1, 2022
- Poland passes legislation to implement e-invoicing by 2023
- Ministry of Finance invites you to test the National System of e-Invoices
- The Ministry of Finance starts testing the National System of e-Invoices
- The National System of e-Invoices (KSeF) and new structured invoice soon in Poland
- On Oct 1, 2021, the Sejm adopted a law implementing an e-invoice in Poland
- The Sejm started work on the National System of e-Invoices
- Novelties regarding the use of e-invoices in Poland
- E-invoice accepted by the Council of Ministers (Aug 31, 2021)
Reporting
- Buyer does not have to correct the declaration when he receives the invoice after three months
- A delay in declaring a transaction does not longer result in reporting output and input VAT in different months
- A new template of the VAT-26 form (vehicles used for business purposes) will be adapted to Slim VAT2 (Oct 1, 2021)
- Virtual cash register will not have to print receipts
- The psychologist does not have to buy a cash register from the moment of starting the activity
- Fiscalization: Take the receipt campaign
Real Time Reporting
SAF-T
- JPK V7M/K – the Polish version of SAF-T – faces January 2022 updates
- JPK V7M/K Schema Changes from 1 January 2022
- JPK V7M/K Schema Changes from 1 January 2022 – Split payment marker removed
- JPK_VAT with declaration – working version of the logical structure
Registration taxable persons
- How to register for VAT in Poland
- Council Implementing Decision Published Authorizing Poland’s VAT Threshold
- Sellers must register with Tax Free to allow VAT Refund to travellers
TOMS
E-Commerce
- E-commerce VAT package – tax explanations
- Tax clarifications of September 1, 2021 regarding the so-called e-commerce VAT package
SLIM2
- Polish VAT simplifications
- Slim VAT 2 – new simplifications in Polish VAT published in Journal of Laws
- SLIM VAT 2 – entry into force on October 1, 2021 and January 1, 2022.
Tax Authorities
- Tax office claims that the VAT Act is not a tax law
- Cross-Border Rulings VAT program will solve cross-border problems with VAT
- VAT EU CBR pilotage in Poland – Pilot EU VAT Cross-Border Rulings
- Top court rejects the principle of the primacy of EU law over national legislation – Quid VAT and ECJ VAT Cases?
- Qualified signature: obligation to change the SHA-1 algorithm to SHA-256 from January 1, 2022
- KAS detected VAT crimes in a recruitment agency
- New penalties for not issuing fiscal receipts
Excise
Environmental Tax
ECJ Case initiated by Poland, decided by ECJ
- ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – ECJ rules ‘Early VAT Payment’ as inconsistent with VAT directive
- ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days…
- ECJ will assess whether VAT is on the margin when reselling accomodation
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