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.
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”).
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 »
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 »
As informed in blog post, the Polish Ministry of Finance published the draft amendment to the VAT Act (of 8 November 2018).
On 5 March 2019, the draft amendment to the Polish VAT Act introducing a new matrix of VAT rates has been adopted. This in practice means that goods will be assigned to the Combined Nomenclature (CN), whilst services will be based on a new classification of products and services (i.e. 2015 PKWiU codes).Read More »
If you do business in Poland you might be obliged to register in freshly established Waste Database due to recent legislative changes in Poland.
Registration obligation According to the Polish Waste Act, every entity is obliged to enter the waste register, if they have the below listed transactions in the Polish territory:
Whilst the 5 first positions are rather self-explanatory, the latter 2 items may require further explanation.Read More »