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Brexit – Poland – Awaiting confirmation of tax representative exemption for UK companies

Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, and due to a decision from the Polish Tax Authorities dated on 10 December 2020, British companies with VAT obligations in Poland should be obliged to appoint a fiscal representative in Poland from […]

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All E-Commerce VAT

Poland – Mandatory electronic invoicing as of 2023

The Polish government has expressed its intention to make e-invoicing mandatory from 2023, in order to effectively combat VAT fraud.  Electronic invoices will be issued and received via the Polish government’s central e-invoice database – the National System of Electronic Invoices (KSeF). Poland is following the example of: Spain with SII; Italy; Hungary; and […]

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All VAT

Brexit – UK companies must appoint a fiscal representative in Poland

The Polish tax authorities have just announced that as a result of Brexit, UK companies with VAT obligations in Poland will be required to appoint a fiscal representative in Poland from 1 January 2021. This obligation to appoint a tax representative applies both to: companies that already have a Polish VAT number; and to […]

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All VAT

Poland – SLIM VAT measures should enter into force on 01/01/2021

The Polish Parliament has adopted the new “SLIM VAT” measures which should come into force on 1 January 2021. Source: Competition

Polish VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN POLAND > VAT REFUND – 13TH DIRECTIVE Polish VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of Polish VAT? The refund of Polish VAT is a right Just like European companies, […]

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All VAT

Poland – Minister of Finance presents “SLIM VAT” reforms for 2021

The Polish Minister of Finance has presented a package of simplification measures which should come into force at the beginning of 2021. For example : Advance payment invoices for exports can benefit from VAT exemption if the goods are shipped within 6 months. Currently, the limit is 2 months; Input VAT paid on purchases […]

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All Customs obligations VAT

Poland – Extension of the reverse charge mechanism for import VAT

Before 1 July 2020, only companies with a Polish VAT number and authorised to use simplified customs procedures or holding the status of Authorised Economic Operator (AEO) could benefit from the reverse charge mechanism for import VAT. Since 1 July 2020, all companies that have a Polish VAT number and that clear their goods through […]

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All VAT

Poland – Parliament Adopts Bill Implementing Call-Off Stock Arrangements measure

Pending a thorough overhaul of the VAT system, the European Union has put in place a series of small measures to improve the current system, the so-called “Quick Fixes“, which were to come into force in all EU member states on 1 January 2020. One of the measures adopted concerns the introduction at Community level […]

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All VAT

Poland: postponement of entry into force of the new SAF-T JPK_VAT VAT return file to October 1st, 2020

In Poland, the entry into force of the new SAF-T JPK_VAT VAT return file, initially scheduled for July 1, 2020 is finally postponed to 1 October 2020. This postponement is explained by the desire to take into account the difficulties created by the Coronavirus crisis and to give companies more time to prepare for […]

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All VAT

Poland: clarification on Split Payment mechanism

Poland has published an individual rescript specifying the modalities of application of the Split Payment mechanism. The Polish tax authorities specified that the PLN 15 000 threshold should always be assessed per invoice and not in relation to a global contract. For more information on how Split Payment is applied in Poland, please […]