Michaela Merz


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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


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Poland – Split payment – what should you know before it goes live on 1 July 2018


General information

To ensure greater stability of VAT revenue as well as to prevent VAT avoidance, Polish Ministry of Finance is going to introduce a split payment mechanism. Based on the recent project, split payment is assumed to be implemented as of 1 July 2018 in Poland. Continue reading


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Poland – Introduction of split payment mechanism as per 1 of April 2018


I would like to thank Wojciech Śliż, Director Ministry of Finance, for discussion and information in connection with this topic.

In order to decline the VAT Gap the Polish government adopted split payment mechanism (SPM) on September 19 and sent it to the Polish parliament. Continue reading


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Poland – Brief summary of recent tax situation


Based on the latest World Bank’s “Doing Business” report Polish tax system is one of the most complicated and complex systems within the EU. In general, significant time investment is needed to fulfill tax obligations in Poland.

Polish legal provisions are often not formulated in clear way. Continue reading


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Poland – new reporting obligation – transportation package


I would like to inform you about law on a monitoring system of a road transportation of goods (so called “transportation package”) that was introduced in Poland.

Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading


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Poland: new obligatory SAF-T structure submission as from 1st September 2017


New Project

According to the new parliamentary project, businesses in Poland will be obliged the submit bank statements in a SAF-T format, so called SAF-T_WB (JPK_WB) on daily basis to the Head of the Polish National Tax Administration. So far, the only obligatory SAF-T that has to be submitted on monthly basis in Poland is SAF-T_VAT (JPK_VAT). Continue reading