Poland Poland postpones effective date of new SAF-T regime to 2020 (replacement VAT return) 13 June 2019
Poland White list of taxable persons for VAT purposes introduced – bill signed by President 03 June 2019
AustriaBosnia and HerzegovinaBulgariaCroatiaCzech RepublicHungaryPolandRomaniaSerbiaSlovakiaSlovenia VAT folder on VAT registration, compliance, penalties, reverse-charge and simplification for some European countries 27 May 2019
European UnionPoland ECJ C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service 15 May 2019
Poland The go-live for the new mandatory SAF-T VDEK file is likely to be postponed from 1 July 2019 to 1 January 2020 for some taxpayers 15 May 2019
European UnionPoland Changes in the VAT Directive – as of 1 January 2020 new rules on settlement of international commodity transactions will come into force 15 May 2019
European UnionPoland ECJ Case C-566/17 (Zwiazek Gmin Zaglebia Miedziowego) – Judgment – Deduction of VAT on out-of-scope transactions 08 May 2019
European UnionPoland ECJ C-224/18 (Budimex) – Judgment – Payment for construction/installation works under ‘formal record of acceptance’; Tax point 02 May 2019
European UnionPoland ECJ Case C-225/18 (Grupa Lotos) – Judgment – VAT deduction on overnight accommodation and catering services 02 May 2019