Highlights
- Oct 1, 2021: SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions
- January 1, 2022
- Optional B2B E-Invoicing
- Optional VAT grouping
- Optional VAT taxation of financial services
- Reduction of cash payment limit from 15 000 PLN up to 8 000 PLN
- January – March 2022: Changes to VAT Rates: Gas to 8% from 23%, Electricity to 5% from 23%, District heating to 8% from 23%
- January 1, 2023: Mandatory B2B E-Invoicing and Real Time Reporting (?)
Taxable person – VAT grouping
- Polish Order signed: Optional taxation of financial services, VAT grouping
- Poland implements VAT group simplification option January 2022
- Polish Deal, signed by President, includes establishing the rules of taxation in the VAT group
Place of Supply – Fixed Establishments
Place of supply
E-Commerce
SAF-T
Refund
Deduction
VAT Rate
- Lower VAT on fuels. Letter from Minister Kościński addressed to the European Commission
- Poland requests EC permission to lower VAT on fuels
- Poland appeals for zero-rated food VAT on inflation worries
- VAT cuts to help with electricity bill during fuel crisis
- Reduced VAT and excise tax on energy (gas and electricity)
- At ECOFIN, an agreement was reached on VAT rates
- Poland will change VAT rates before the end of 2024
- Closer to changes in the directive and VAT rates – Priority is zero tax rate on Food
- Reduced VAT rate for Medical Donations applicable till the end of the pandemic
- Clarification on contacts with the European Commission on VAT rate reduction on various articles
- Poland cuts VAT on natural gas as prices surge
- Poland VAT cut for domestic electricity and gas; excise duties reduction
- Lower VAT on gas and electricity and fuel taxes to fight inflation
- Poland to Cut VAT on Power, Gas to Help Curb CPI: Wyborcza
Deduction of VAT
E-Invoicing/Real Time Reporting
- Poland’s E-Invoicing Reform: Overview of KSeF System
- From 1 January 2022, Poland will implement KSeF
- The e-Invoice template is available on ePUAP
- Entrepreneurs issuing documents in the KSeF will receive a VAT refund in 40 instead of 60 days
- Electronic invoices in Poland mandatory by 2023
- Poland’s new National System of e-Invoices (KSeF)
- Draft version of the logical structure of e-Invoices
- Much more information will have to be provided in the new e-invoices – 300 items?
- E-invoicing & the National System of e-Invoices (KSeF) signed into law (Nov 15, 2021)
- Structured invoices, a pilot as of Jan 1, 2022 – These are the advantages ….
SLIM
- Changes in the Polish VAT Act – SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions
- Q&A: VAT groups, Slim VAT 2, structured invoices and other important changes in VAT for 2022
- The SLIM VAT 3 simplification package for business will be consulted later this year
- Extending the application of the bad debt relief under SLIM VAT 2
Chargeability of VAT
Taxable amount – Bad debts
Exemption
Exemption Financial Services
- Looking back @2021 #12: Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied
- Polish Order signed: Optional taxation of financial services, VAT grouping
- Attracting capital and investors to Poland: VAT coverage of financial services
Chargeability of VAT
Intrastat
Liability to pay VAT
- VAT Split Payment – 20 things that you have to know
- Reverse charge in Poland
- Reverse charge for non-established companies
ECJ Cases
- Polish taxpayers win more and more ECJ cases
- Flashback on ECJ Cases – C-169/12 (TNT Express Worldwide (Poland)) – VAT liability for transport and shipping services
- Flashback on ECJ Cases – C-72/13 (Gmina Wrocław) – Transfer by a municipality of elements of its heritage
Other
- Shops that sell under Tax Free must replace the cash registers
- Banks can block current company accounts, instead of VAT accounts
- “The Polish Deal” lowered the limit for cash payments from PLN 15,000 to PLN 8,000
- Lowering of the limit for B2B cash transactions to PLN 8000
- Ministry of Finance announces changes to the SENT monitoring system
- Extension of the exemptions from the obligation to have cash registers
- The most important Polish VAT amendments to come into force on January 1, 2022
- Major VAT changes in Poland coming into force Jan. 1, 2022 – what to expect?
- The SLIM VAT 3 simplification package for business will be consulted later this year
- Agreements with universities – graduates exempt from the part of the tax advisor exam
- Free of charge supplied services can not be documented with an invoice, no VAT deduction by the recipient
- Submitting Active Regrets no longer required from January 1, 2022
- Qualified signature using the SHA-1 algorithm only until the end of 2021
- Error in JPK_VAT without active regret
Excise Duties
Also in the series of ”5 major VAT Developments in … ”
