Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser – CJEU judgment
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Date19 Apr 2024
The verdict dated 29th of February 2024, case C-676/22 B2 Energy s.r.o. analyses the issue related to the possibility of applying the VAT exemption when the supplied goods have been...
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The increase in the VAT rate on food from April 1, 2024
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Date15 Mar 2024
The Ministry of Finance has announced that from April 1, 2024, the reduced VAT rate on basic food products will not be continued. Instead of the zero VAT rate, which...
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Binding rate information applications only by electronic means
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Date27 Feb 2024
As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting applications for binding rate information (WIS). The new regulation requires...
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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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Transfer pricing statement and indirect transactions with countries considered as tax havens
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Date23 Nov 2022
We would like to inform you, that as of January 1, 2021, pursuant to Art. 11o Sec. 1a and 1b of the Corporate Income Tax Act, the obligation to prepare...
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Extension of deadlines for submission of TPRs and transfer pricing documentation statements
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Date23 Sep 2022
The deadlines for the filing of the TPR and the statement on the preparation of local transfer pricing documentation for 2021 have been extended – thus, for companies whose financial...
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Special procedure – Import of goods from outside the EU (Import One Stop Shop)
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Date21 Mar 2022
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of...
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Documentation thresholds in transfer pricing in 2022
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Date25 Feb 2022
Among the many legislative changes, from 1 January 2022, also those concerning transfer pricing came into force. In particular, they point to formal and documentation issues, including those informing about...
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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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General ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes
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Date19 Apr 2021
On 15 February 2021 the Polish Minister of Finance issued a general ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes. It affects...
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