Michaela Merz


Leave a comment

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.

Continue reading


Leave a comment

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. Continue reading


1 Comment

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.

Continue reading


2 Comments

POLAND: Court confirmation CJEU judgment of 20 December 2017


Poland – The Provincial Administrative court in Warsaw confirmed CJEU judgment of 20 December 2017 in case C-462/16 (Boehringer Ingelheim Pharma GmbH & Co.KG.) for Poland.

Continue reading


1 Comment

POLAND: Changes in the scope of VAT rates as of 1 June 2019


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). Continue reading


Leave a comment

Poland: Obligatory registration and product fee payment in Poland: Waste Act


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. Continue reading