5 Major Developments in Poland

5 Major Developments in Poland

• Poland Postponing Mandatory E-Invoicing Until July 2024 and Introducing Other Amendments

• Implementation of the VAT warehouse institution

• Temporary introduction of the reverse charge from April 1, 2023

• Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods

• New draft amendment introducing changes in the KSeF obligation

Bad Debts (Relief for Underpaid Sales Invoices)

• There is no tax on unpaid invoices

• MOF Clarifies Tax Treatment of Bad Debt Relief on Unpaid Invoices

• There is no VAT due on unpaid invoices

Bookkeeping

• Public consultation on new structure of records kept by members of VAT group

Coronavirus

• Covid regulations did not suspend the limitation period for tax obligations

Customs

• Update of the draft regulations on CBAM

• Preferential origin of goods – recent changes

• Transfer pricing adjustments and their impact on VAT, excise and customs duties

• New opportunities for customs savings in 2023 and the project of Binding Value Information

• Control of trade in dual-use goods – important changes planned for 2023

Cryptocurrency and NFT

• The application of the VAT exemption to NFT-related activities depends on the function that the tokens fulfill

DAC7

• DAC7 Directive – 5 Reasons Why You Should Care as Gig Worker

• Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

• Poland Launches Consultation on Implementation of DAC7

• MOF Seeks Comments to Transpose DAC7 EU Directive on AEOI for Digital Platform Operators

• Public consultation on DAC7

Deduction (Input Tax Credit)

• VAT adjustment when changing the rules of the use of the car

• Electric bike and VAT deduction

• Comments on ECJ C-289/22: Due diligence in VAT is still crucial

• Selling for free or for a nominal price does not deprive one of the right to deduct VAT

• Sale for free or for a symbolic price does not deprive VAT deduction

• Delivery of residential premises without VAT and without the possibility of deducting input tax

• When can I not deduct VAT?

• Abandoned investments with the obligation to correct VAT

• Abandoned investments with the obligation to correct VAT

• Failure to accept the corrective note does not deprive the right to deduct VAT

• This year, taxpayers have until February 27 to settle the VAT adjustment

• Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register

• The date of receipt of the e-invoice and the right to deduct VAT

• In the case of intra-Community acquisition of goods, VAT must be accounted for

• Incorrect NIP does not deprive VAT deduction

• Restricted deduction of input tax related to certain passenger cars extended

• SLIM VAT 3 package adopted by the government

• Museum can deduct 100%

• Fictitious outsourcing without VAT deduction. But the tax office must have evidence

• Agreeing the VAT pre-factor with the head of the tax office

• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory

• VAT changes in Poland in 2023

• Who can deduct VAT from invoices issued to the deceased’s company after it was leased

• Hotel and restaurant with VAT deduction, dental practice not anymore

• The right of the commune to a full deduction of input tax only after meeting the conditions

• Is it possible to deduct VAT from an invoice with an overstated rate?

• 50% restriction on the right to deduct input VAT on certain vehicles extended

• Subjective exemption and VAT on cars unchanged

• Council of the European Union authorized Poland to continue restricting to 50% the right to deduct input VAT in relation to certain vehicles until 31 December 2025

• Exemption from cash registers and deduction of VAT for local governments when distributing coal

ECJ (European Court of Justice)

• Comments on C-42/22 (Global Companhia de Seguros): Resale of wrecks by an insurance company and exemption from VAT

• Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)

• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity

• ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources

• ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos

• Comments on ECJ C-289/22: Due diligence in VAT is still crucial

• New ECJ VAT case C-182/23: Makowit vs. PL

• E-Invoicing in Italy, France and Poland – A quick comparison

• VAT Tax Base for Real Estate Contribution – will there be a Revolutionary Change?

• ECJ will rule on VAT on local government subsidies in March

• Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof

• Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register

• ECJ will deal with VAT on compensation for expropriated real estate

• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

• Preliminary questions to the ECJ by Poland about expropriation of farmers

• Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions

• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory

• ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts

• ECJ will examine the Polish regulations on split payment (C-709/22)

E-Commerce / Electronic Services

• Poland Introduces Enforcement Mechanism for VAT Recovery Under EU Special Schemes for Electronically Supplied Services

• New Recording Obligations for Payment Service Providers

E-Invoicing

• Postponing Mandatory E-Invoicing Until July 2024 and Introducing Other Amendments

• Poland Postponing Mandatory E-Invoicing Until July 2024 and Introducing Other Amendments

• New draft law regarding the obligation to use e-invoices

• New draft amendment introducing changes in the KSeF obligation

• Poland Releases E-Invoice Update (KSeF)

• White Paper: e-Invoicing and VAT Reporting in Poland

• New Bill on Mandatory Use of National E-Invoicing System

• Poland B2B Electronic Invoicing Mandatory 2024 (KSeF Platform)

• Draft law on KSeF already after public consultations

• New draft rules on mandatory structured e-invoices

• Poland KseF: Draft legislation postpones e-invoicing mandate to July 2024

• VAT changes and important dates in Poland in 2023

• New draft law introducing the mandatory use of the National e-Invoicing System (KSeF)

• Poland mandatory B2B KSeF e-invoices delay to July 2024

• The draft of the National e-Invoice System (KSeF) considered by SKRM

• KSeF – the new version of the draft act is now available

• Pagero Webinar: Updates on the e-invoicing mandate in Poland – Slides & recorded session

• Mandatory e-invoicing in Poland delayed once more

• New Legal Assumptions for the KSeF System in Poland

• Mandatory e-invoicing in Poland postponed till July 2024

• B2B electronic invoicing delayed

• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9) – VATupdate

• Project of the National E-Invoicing System with Subsequent Modifications – Deadline for Implementation Extended to 1 July 2024.

• SNI February TaxTech Updates

• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9)

• Poland’s B2B electronic invoicing delay

• Mandatory KSeF from July 1st, 2024

• Poland: MOF unveils draft Bill amendments to enforce a VAT e-invoicing system

• The Ministry of Finance is improving the e-invoicing project

• Celery: Consumer invoices will not be in KSeF. They will not entitle to deduct VAT

• Proposed changes to mandatory e-invoicing framework

• Poland: proposed changes to mandatory e-invoicing framework

• Consumer invoices will not be in KSeF. They will not entitle to deduct VAT

• Announcement of changes to the mandatory draft of the KSEF (update after conference on Feb 16, 2023)

• The date of receipt of the e-invoice and the right to deduct VAT

• Poland Postpones Mandatory E-invoicing Until July 1 , 2024

• Mandatory KSeF – why is it important for any business?

• Settlements within the VAT group without the mandatory KSeF

• Poland’s KSeF e-invoicing postponed by six months

• The National e-Invoice System (KSeF) Postponed to July 2024

• MOF Announces Changes in Draft Bill to Implement VAT E-Invoicing System

• Mandatory e-invoicing postponed until 1 July 2024

• Ministry of Finance will postpone the obligation to issue e-invoices by KSeF for half a year

• Postponement of mandatory e-invoicing to 1 July 2024

• Poland mandatory B2B KSeF e-invoices delay to July 2024

• Poland Will Make B2B Electronic Invoicing Mandatory Through the KSeF Platform

• Changes in the project of the National e-Invoice System (KSeF) following comments from business

• E-invoice and the National e-Invoice System (KSeF)

• E-invoices later and not for consumers

• Mandatory KSeF will be postponed by half a year

• The end of paper invoices for customers? The ministry does not rule out changes

• Obligatory e-invoices also in the local grocery shop

• These will be the biggest tax and labor challenges in 2023

• Is it mandatory for all taxpayers in Poland to use online cash registers starting in 2023?

• Bill: Structured invoices mandatory from 2024

• Electronic Invoicing is to be Mandatory in Poland from the Beginning of 2024

• Mandatory KSEF – draft regulations now available

• Draft act amending the act on tax on goods and services and some other acts (KSeF)

• Director of the Ministry of Finance: KSeF means benefits for entrepreneurs and the tax administration

• National e-Invoices system (KSeF) from 2024

• E-Invoicing via KSeF

• Obligatory structured e-Invoices in Poland from January 1, 2024

• Structured invoices are getting closer

• Structured invoices – Public consultation in Poland

• Mandatory e-invoicing under KSeF is getting closer

• Poland issues draft regulations on mandatory electronic invoicing

• Draft Act on the mandatory Implementation of the National e-Invoice System (KSeF) has been released

• Mandatory KSeF from January 1, 2024

• No more traditional invoices. A draft law on mandatory e-invoices has been published

• All transactions/invoices to be reported to the National E-Invoice system

• Poland mandatory B2B KSeF e-invoices Jan 2024 – regulations issued

• Polish government launches a draft amendment to implement the KSeF e-invoicing obligation

Environmental Tax

• General Look to Plastic Tax Regulation

• Update of the draft regulations on CBAM

Excise

• Excise duty in 2023: increase in rates and tightening of the system, but also some simplifications

• Transfer pricing adjustments and their impact on VAT, excise and customs duties

• Recent indirect tax-related developments

• VAT rates and selected changes in excise duty rates in 2023

Exemption

• Comments on C-42/22 (Global Companhia de Seguros): Resale of wrecks by an insurance company and exemption from VAT

• Poland will likely keep Zero VAT on Food until Years End

• Delivery of residential premises without VAT and without the possibility of deducting input tax
• Granting loans is the provision of services exempt from VAT

• Tax Consultations Regarding Introduction of Concept of VAT Warehouses

• VAT warehousing in Poland – public consultation

• The Ministry of Finance is consulting the project on VAT warehouses

• VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations

• Taxation of Financial Services is not so simple

• VAT liability for financial services in the event of resignation from the tax exemption

• Is Compensation for Entrepreneurs Paid on the Basis of Energy Law Subject to VAT?

• Poland: MOF unveils draft Bill amendments to enforce a VAT e-invoicing system

• Exemptions from cash registers in 2023

• The application of the VAT exemption to NFT-related activities depends on the function that the tokens fulfill

• Export – 0% rate without IE-599

• Transfer of assets under an annuity contract without PIT and VAT

• Coaching services are not advice, so that they entitle to a VAT exemption up to PLN 200,000

Export

• Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods

• VAT warehouse – introduction of a new procedure into the Polish legal order

• Export of goods to another EU country from Poland

• Export of goods from Poland through other EU-country

• Export – 0% rate without IE-599

• Export of goods from Poland through other EU-country

Fiscalization

• Cash registers in Poland – General view on fiscalization

• VAT changes and important dates in Poland in 2023
• The Main Characteristics of a Tax-Free Mobile Application in Poland

• Obligation to use cash registers by car washes

• Changes in regulations in Poland regarding fiscal reports and non-fiscal documents

• New cash payment limits in Poland from January 2024

Fiscal Representation

• VAT Act: Who is a tax representative?

Fixed Establishment

• What are the arguments of Polish courts on the existence of a Fixed Establishment for VAT purposes?

• The concept of Fixed Establishments in Poland … this was in the news in 2022

• Recent developments regarding the fixed establishment in Poland

• WTS VAT newsletter #4 2022

Fraud / Tax Evasion

• Temporary introduction of the reverse charge from April 1, 2023

• Poland introduces anti-VAT fraud energy domestic reverse charge

• Reverse charge of VAT on exchange transactions related to gas, energy and CO2 emission allowances

• Avoiding paying taxes will soon be more difficult – the law has been published

• VAT carousel fraud in Poland – what problems can you face if you fall into it?

• Act signed – tax evasion will soon be more difficult

• New Recording Obligations for Payment Service Providers

• The government has adopted another package of changes in VAT

• Avoiding paying taxes will be more difficult – the Sejm adopted the amendment

• Prime Minister Announces Draft Act to Implement Measures to Combat VAT Fraud

• Further VAT sealing in the e-commerce sector adopted by the government

• Avoiding paying taxes will be more difficult

• Poland records EU’s second-largest improvement in VAT collection

• EC report: Poland is reducing the VAT gap

• KAS and CBA detained 45 people suspected of VAT fraud

Importation

• Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods
• VAT warehouse – introduction of a new procedure into the Polish legal order

Intra-Community Transactions

• Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods
• Export of goods to another EU country from Poland
• In the case of intra-Community acquisition of goods, VAT must be accounted for

• Crane is a means of transport

Intrastat

• Poland raises 2023 Intrastat threshold

Invoice

• Change of the buyer on the invoice

• When do we apply Polish invoicing regulations?

• Advance payment – how to settle in VAT?

• Incorrect NIP does not deprive VAT deduction
• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account
• SLIM VAT 3 package adopted by the government
• VAT changes in Poland in 2023

• VAT is payable on the services provided under the co-organisation agreement

• The issue of correcting invoices settled under the reverse charge in the event of retroactive registration of the taxpayer

• Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

• Fiscally-relevant changes with the SLIM VAT 3 package in Poland

Legislative Change

• Public Finance Committee passes amendments to tax law, including VAT (SLIM3)

• Corrections in VAT – important changes in 2023

• KPMG Week in Tax: 13 – 17 March 2023

• Tax rollercoaster – legislative chaos in the law is growing

• The Ministry of Finance has released a new version of the SLIM VAT 3 project

• Avoiding paying taxes will be more difficult – the Sejm is working on changes in administrative enforcement

• Updates on tax legislation concerning “Slim VAT 3 package”

• What will change in the VAT Act in 2023 for LGUs?

• The government is in favor of changes in enforcement – there will be a compulsory VAT investigation

• Simplifications in VAT less favorable and three months later

Liability (Reverse Charge/Withholding)

• Temporary settlement in the reverse charge system for the purchase of gas, electricity and emission allowances
• Temporary introduction of the reverse charge from April 1, 2023
• Poland introduces anti-VAT fraud energy domestic reverse charge
• Reverse charge of VAT on exchange transactions related to gas, energy and CO2 emission allowances

• Poland Revises Value-Added Tax Rules for Energy Trading

• Avoiding paying taxes will soon be more difficult – the law has been published

• Reverse charge tax advisory services

• VAT liability for financial services in the event of resignation from the tax exemption

• VAT must be settled within strict deadlines

• In the case of intra-Community acquisition of goods, VAT must be accounted for
• The issue of correcting invoices settled under the reverse charge in the event of retroactive registration of the taxpayer

Place of Supply

• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

Private Use

• VAT adjustment when changing the rules of the use of the car

• 50% restriction on the right to deduct input VAT on certain vehicles extended
• Subjective exemption and VAT on cars unchanged – VATupdate

Rate

• Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods

• VAT cuts cost Poland EUR 7.9 billion in 2023

• Poland Likely to Extend Food Inflation VAT Rate Cuts to 1 Jan 2024

• Poland will likely keep Zero VAT on Food until Years End

• Announcement on the VAT rate for medical devices covered by the procedure set out in Art. 97 MDR

• New SLIM 4 2024 package announced

• Consultations on the implementation of the VAT warehouse institution

• Uniform VAT for the Catering Industry

• High VAT on menstrual cups – the Commissioner for Human Rights writes to the minister

• Ministry of Finance: Reducing VAT on train tickets means a loss of state budget revenue

• Government issues Decree reducing the VAT rate on certain goods

• “Slim VAT 4 package” announced

• VAT rate ambiguities interpreted in taxpayers’ favor

• Making the apartment available to the managing entity may not benefit from a reduced VAT rate

• Proposed 0% VAT rate for goods and provisions to support Ukraine

• Poland Sets 2023 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap

• Reduced VAT rates extended in 2023

• VAT changes in Poland in 2023

• Polish VAT rates for 2023 clarified

• Temporarily reduced VAT rates on electricity, gas, etc will no longer be extended in 2023

• Changes in VAT rates in 2023

• The taxpayer-entrepreneur cannot get rich at the expense of the consumer

• New law – the end of the tax anti-inflation shield

• Polish Council of Ministers approve further extension of VAT rate cuts

• VAT rates and selected changes in excise duty rates in 2023

• NSA confirms low VAT rate on fast food

• Regulation of the Minister of Finance on reduced VAT rates in 2023

• Regulation of the Minister of Finance of December 1, 2022 amending the Regulation on goods and services for which the VAT rate is reduced and the conditions for applying reduced rates

• KMLZ VAT Newsletter 60/2022 – A look across the border

• The reduced VAT rates will only apply to food

• Is it possible to deduct VAT from an invoice with an overstated rate?

• Poland emergency VAT cuts update

• Changes in VAT rates as of January 1, 2023

• The return to regular VAT rates on fuel is a recommendation of the European Commission

• Poland Extends VAT Zero Rate for Food and Donations for Ukraine

• Poland VAT rates temporarily reduced

• Zero VAT on food will still apply – regulation signed

• Extension of the “zero” VAT rate on food approved by Minister of Finance

Real Estate/Immovable Property

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
• VAT Tax Base for Real Estate Contribution – will there be a Revolutionary Change?

• VAT on the sale of a share in an undeveloped plot

• Sale of Shares in Perpetual Usufruct Right and VAT

• Do you earn money by renting an apartment in the mountains or by the sea? You may have a big problem with VAT

• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

• Non-contractual use of the premises may be subject to VAT

• VAT and the sale of plots created as a result of the division of agricultural property

• The sale of plots considered as a supply of goods will be subject to VAT

• The sale of real estate is subject to VAT and exempt from PCC

• Transfer of real estate from business to private property sometimes without VAT

Real Time Reporting/Continuous Transaction Controls

• White Paper: e-Invoicing and VAT Reporting in Poland
• New Bill on Mandatory Use of National E-Invoicing System
• Pagero Webinar: Updates on the e-invoicing mandate in Poland – Slides & recorded session

• Mandatory e-invoicing in Poland delayed once more

• Mandatory e-invoicing in Poland postponed till July 2024

• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9) – VATupdate
• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9)
• The Ministry of Finance is improving the e-invoicing project
• Announcement of changes to the mandatory draft of the KSEF (update after conference on Feb 16, 2023)
• Poland Postpones Mandatory E-invoicing Until July 1 , 2024

• MOF Announces Changes in Draft Bill to Implement VAT E-Invoicing System

• Mandatory e-invoicing postponed until 1 July 2024
• Ministry of Finance will postpone the obligation to issue e-invoices by KSeF for half a year

• Postponement of mandatory e-invoicing to 1 July 2024

• Poland mandatory B2B KSeF e-invoices delay to July 2024
• Mandatory KSeF will be postponed by half a year
• These will be the biggest tax and labor challenges in 2023
• Electronic Invoicing is to be Mandatory in Poland from the Beginning of 2024

• Draft regulations on mandatory electronic invoicing have been published in Poland

• E-Invoicing via KSeF

• Draft legislation making e-invoicing mandatory effective 1 January 2024

• Structured invoices are getting closer
• Structured invoices – Public consultation in Poland
• Mandatory e-invoicing under KSeF is getting closer
• Poland issues draft regulations on mandatory electronic invoicing
• Draft Act on the mandatory Implementation of the National e-Invoice System (KSeF) has been released
• Mandatory KSeF from January 1, 2024
• No more traditional invoices. A draft law on mandatory e-invoices has been published
• All transactions/invoices to be reported to the National E-Invoice system
• Poland mandatory B2B KSeF e-invoices Jan 2024 – regulations issued
• Polish government launches a draft amendment to implement the KSeF e-invoicing obligation – VATupdate

Registration

• How to register for VAT in Poland: A guide for foreign entrepreneurs

• Draft amendment introducing Slim VAT 3 submitted to the Finance Committee

• Restoring the full functionality of the List of VAT Taxpayers

• Registration for EU VAT is sometimes an unnecessary obligation

• The issue of correcting invoices settled under the reverse charge in the event of retroactive registration of the taxpayer

• Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

• VAT-Z will be submitted by the taxpayer through CEIDG

• Subjective exemption and VAT on cars unchanged – VATupdate

• NSA: VAT registration with a retroactive commencement date and correction of settlements

Refund

• VAT Refund for Gas in 2023 – Apply! Who is the VAT Refund for Natural Gas for?

• The Main Characteristics of a Tax-Free Mobile Application in Poland

• VAT Refund for Households heated by Gas

• Project of the National E-Invoicing System with Subsequent Modifications – Deadline for Implementation Extended to 1 July 2024.

• VAT refund as a way to settle taxes

• In the case of intra-Community acquisition of goods, VAT must be accounted for

• Poland Modernizes VAT Refunds For Tourists

• VAT refund for gaseous fuels

• Situations when bank account in Polish bank becomes a necessity

• Changes to enforcement proceedings include recovery of VAT

• VAT changes in Poland in 2023

• SLIM VAT 3: Changes to the conditions for faster VAT refunds for non-cash taxpayers

Reporting / Compliance

• Report: Companies will invest in the digitization of tax reporting

• VAT changes and important dates in Poland in 2023

• Draft: New declaration on the amounts of tax on goods and services in the case of intra-Community acquisition of goods

• Is the Forecast of VAT Revenues Realistic? The Ministry of Finance Responds

• What’s new in VAT? – summary of February 2023

• 6 VAT Country guides on Poland

• Draft amendment introducing Slim VAT 3 submitted to the Finance Committee

• Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1)

• The Sejm is working on further changes in VAT settlements

• New Recording Obligations for Payment Service Providers

• Poland adopts new package of VAT simplifications referred to as SLIM VAT 3

• VAT deadlines in Poland

• Decision to close the formal investigation procedure regarding the Polish flat rate sales tax in shipbuilding sector

• Poland: MOF unveils draft Bill amendments to enforce a VAT e-invoicing system
• VAT refund as a way to settle taxes

• SLIM VAT 3 – another simplification in settling value added tax

• What’s new in VAT? – summary of January 2023

• Lower House Considers Bill to Introduce SLIM VAT 3 Package

• A family foundation from the VAT perspective

• The farmer does not always have to keep records of fixed assets

• The government has adopted the SLIM VAT 3 package – new solutions from April 2023

• Further VAT sealing in the e-commerce sector adopted by the government

• Poland SLIM VAT 4 2024

• Technical problems with the List of VAT Payers on Jan 31

• Full functionality of the List of VAT Taxpayers has been restored

• Technical problems with the List of VAT Payers

• The government has adopted another package of changes in VAT settlements (SLIM VAT 3)

• SLIM VAT 3 package adopted by the government

• Slim VAT 3 adopted by the government. What does the change package contain?

• VAT taxation depends on whether the wood is … round

• SLIM VAT 3 package postponed until 1 April 2023

• Tax adjustments in VAT, CIT, TP and customs

• What’s new in VAT? – summary of December 2022

• Recent indirect tax-related developments

• A guide to VAT – Doing business in Poland

• Change in the method of reporting data in the JPK file in settlements for January 2023

• Pitfalls related to submitting a correction of the declaration

• From SLIM VAT 1 to SLIM VAT 3

• From SLIM VAT 1 to SLIM VAT 3 – Simplification series of VAT compliance processes in Poland

• Exemption from cash registers and deduction of VAT for local governments when distributing coal

• The Ministry of Finance has released a new version of the SLIM VAT 3 project

SAF-T (Standard Audit File for Tax)

• SAF-T (JPK) reporting in Poland

• Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1)

• Changes in the Decree on SAFT files

SME (Small and Medium-Sized Enterprises)

• Subjective exemption and VAT on cars unchanged – VATupdate

Split Payment

• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

• SLIM VAT 3: Changes to the split payment mechanism

• ECJ will examine the Polish regulations on split payment (C-709/22)

Supply of Goods

• Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods
• VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations
• Export of goods to another EU country from Poland

Supply of Services

• Granting loans is the provision of services exempt from VAT

• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

Tax Authorities / Penalties

• Poland Releases E-Invoice Update (KSeF)

• Covid regulations did not suspend the limitation period for tax obligations

• Poland Introduces Enforcement Mechanism for VAT Recovery Under EU Special Schemes for Electronically Supplied Services

• A stable tax system is the key to the development of entrepreneurship

• Poland Sets 2023 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap

Tax Point (When the Chargeable Event Occurs)

• Advance payment – how to settle in VAT?

• The moment when the tax obligation arises when taxing financial services is not so obvious

• SLIM VAT 3 package adopted by the government
• Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

Taxable Amount

• Blogger who receives voluntary contributions: no VAT

• Common benefits from the implementation of the invention are not subject to VAT

• Transfer pricing adjustments and their impact on VAT, excise and customs duties
• Tax adjustments in VAT, CIT, TP and customs
• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory
• ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts

• Customs value adjustments will not always affect VAT

• Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

Taxable Person

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)

• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity

• ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources

• ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos

• ECJ will rule on VAT on local government subsidies in March

• Restoring the full functionality of the List of VAT Taxpayers

Taxable Transaction

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity

• Is Compensation for Gas Suppliers Subject to VAT?

• Selling for free or for a nominal price does not deprive one of the right to deduct VAT
• The Ministry of Finance is consulting the project on VAT warehouses
• VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations

• Chain transactions in Poland. What are they and what is their influence on VAT?

• Crowdfunding without VAT

• The Ombudsman wants to clarify the rules for adding VAT to the notarial fee

• A municipality must account for VAT on the coal sold

• Gift of low value – when do we deal with it?

• Common benefits from the implementation of the invention are not subject to VAT

• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

• You have to pay VAT when the sale goes beyond the ordinary management of private property

• Non-contractual use of the premises may be subject to VAT
• Common benefits from the implementation of the invention are not subject to VAT

• An entrepreneur can give a post-leasing car to his wife without VAT

• ECJ will deal with VAT on compensation for expropriated real estate
• The sale of plots considered as a supply of goods will be subject to VAT
• The sale of real estate is subject to VAT and exempt from PCC

• An entrepreneur can give a post-leasing car to his wife without VAT

• Preliminary questions to the ECJ by Poland about expropriation of farmers
• Tax adjustments in VAT, CIT, TP and customs
• Transfer of real estate from business to private property sometimes without VAT
• VAT is payable on the services provided under the co-organisation agreement

• When a currency exchange transaction can be considered an ancillary activity

Territory

• Implementation of the VAT warehouse institution

• VAT warehouse – introduction of a new procedure into the Polish legal order
• Consultations on the implementation of the VAT warehouse institution

TOGC (Transfer of a Going Concern)

• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

Transfer Pricing

• When is a transfer pricing adjustment possible?

• Transfer pricing adjustments and their impact on VAT, excise and customs duties
• Customs value adjustments will not always affect VAT

Triangulation

• Chain transactions in Poland. What are they and what is their influence on VAT?
• Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions – VATupdate

VAT Group

• 11 VAT groups registered in 3 months

• Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1)
• Settlements within the VAT group without the mandatory KSeF

• Regulation of the Minister of Finance on the records kept by members of the VAT group

• Poland allows the creation of VAT groups from 1 January 2023

• Poland VAT Group implemented Jan 2023

• JPK_GV logical structure tax consultations

• Public consultation on new structure of records kept by members of VAT group

ViDA

• Package of EU VAT changes in the Digital Age part 1

War in Ukraine

• Proposed 0% VAT rate for goods and provisions to support Ukraine
• New law – the end of the tax anti-inflation shield
• Poland Extends VAT Zero Rate for Food and Donations for Ukraine

Webinar/Event/Podcast

• Pagero Webinar: Updates on the e-invoicing mandate in Poland – Slides & recorded session
• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9) – VATupdate
• Pagero Webinar: Updates on the e-invoicing mandate in Poland (March 9)