VAT exemption and customs obligations – the CJEU on re-imported goods
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Date08 Jul 2025
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of...
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Changes Introduced by the SLIM VAT 3 Package
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Date25 Jul 2023
In recent years, the Polish government has made numerous changes to the VAT tax, aiming to simplify and streamline the tax system for entrepreneurs. One of the latest packages is...
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From 1st of January 2022 new requirements in the TAX FREE procedure
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Date25 Nov 2021
Numerous amendments to the VAT Act passed in July did not omit the TAX FREE system. The amended regulations will come into force as soon as January 1, 2022. Therefore,...
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One Stop Shop (OSS) system and changes to VAT
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Date07 Jul 2021
Until now, all e-commerce companies from the EU that sell goods to other EU countries, after exceeding a certain sales threshold (depending on the country the threshold ranges from 35,000.00...
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An important change: The tightening of the rules on documentation of intra-Community supplies of goods
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Date10 Jul 2020
We would like to point out from 1st July 2020 the changed regulations for intra-Community delivery of goods came into force. According to the current wording of Article 42(1)(1) of...
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The tightening of the rules on documentation of intra-Community supplies of goods
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Date28 Jan 2020
The revision of EU legislation (Council implementing regulation 2018/1912) will bring about some fairly significant changes in the settlement of cross-border transactions from 1st January 2020. One of them is...
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Poland – Automatic De-registrations
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Date13 Jun 2017
Over 35,000 businesses in Poland have been de-registered by the tax authorities in the last few months. This is expected to continue in the coming months as part of an...
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OECD – International VAT/GST Guidelines
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Date09 May 2017
Recently the OECD VAT/GST Guidelines established further validation at the 4th OECD Global Forum on VAT. These guidelines make available a wide-ranging structure of standards and principles for countries around...
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