SCIP regulation – new EU register as from 1.1.2022

In most EU countries, a new EU SCIP register came into force on 1 January 2022, which includes products containing hazardous substances. The introduction of this register has not been properly publicized and it is worth getting acquainted with this regulation due to the high financial penalties provided for in it.

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CJEU – Poland – Penalties for inaccurate tax settlement must be proportional to the infringement

On April 15, 2021 the Court of Justice of the European Union (CJEU) issued a judgment in favor of the taxpayers (no. C-935/19). CJEU stated that Polish regulations concerning the possibility of imposing additional VAT sanctions in the amount of 20% by tax authorities are inconsistent with the provisions of the VAT Directive to the extent to which those provisions are applicable, regardless of the circumstances under which the irregularities were detected.

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Poland – C-895/19 – neutrality and proportionality principles

On March 18th, the Court of Justice of the European Union issued a judgment concerning the compliance with the VAT Directive of Polish regulations which, in certain situations, impose recognition of output and input VAT under ICA and importation of services in settlements for other periods, which in practice leads to ICA and importation of services losing their neutrality status for the taxpayer. Such settlement is connected with the necessity of paying irrecoverable penalty interest on tax arrears.

In the judgment C-895/19  the Court indicated that the Polish provisions of the VAT Act are not compliant with the VAT Directive.

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Poland – introduction of “sugar tax” has been postponed

New regulations
Introduction of a
new tax on selected food products (“Sugar Tax”) was forseen to come into force as of 1st of July 2020. Due to a political decision the introduction was postpone. Ne date is not known yet.

The tax will apply to entities introducing beverages with the addition of sweeteners, caffeine or taurine to the domestic market – with some exceptions. This regulations may affect producers, distributors and retailers.

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EU: fixed establishment -Dong Yang Electronics

CJEU’s decision on whether a subsidiary can constitute a fixed establishment for VAT purposes

The Court of Justice of the European Union issued on May 7, 2020 its long-awaited judgment in Dong Yang Electronics (Case C-547/18) which deals with the question on whether a subsidiary of a foreign-based parent entity can qualify as a fixed establishment for the acquisition of supplies (receiving “FE”).

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Poland – Introduction of the White List of VAT Taxpayers as from 1 of January 2020 (Biala Lista Podatnikow)

It seems that not all taxpayers may be aware of possible consequences in connection with recent legislative changes in Poland. Please find below high level summary and consequences that the White List of Taxpayers brings as from 1 January 2020.Read More »

Polish Webinar – POLAND: Revolutionary changes as from 2020 in Poland – don’t forget to register 9 October 2019

Following changes in the EU VAT, reporting and compliance, we are pleased to invite you for a webinar during which we will outline upcoming changes in Polish VAT that may affect your business.

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Webcast: Poland – Revolutionary future

There’s an important change in VAT which you should know about if you generate revenues in Poland: from 1 April 2020 a new, uniform control file called JPK_VAT will replace the currently existing form. This is a crucial step in the Polish Ministry of Finance’s plan to abolish the VAT declaration requirement in 2020. In a nutshell, the new file could mean that VAT returns are no longer needed.Read More »

POLAND: The abolishment of the Polish VAT return as from 1 April 2020

The Government adopted an amendment to the VAT Act, which provides for replacing the VAT declaration with SAF-T (i.e. JPK_VAT files).Read More »

POLAND: Mandatory Split Payment as of 1 November 2019

On 19 July 2019, the changes in the Polish VAT law have been approved and published.

One of those revolutionary changes relates to the implementation of the Mandatory Split Payment Mechanism as of 1 November 2019.

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