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
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
Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading
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
What will change?
On 12 May 2017 Polish Ministry of Development and Finance presented a draft amendment to the VAT Act which main purpose is to ensure greater stability of VAT incomes as well as preventing tax avoidance. To achieve these goals, it is decided to introduce a split payment mechanism within VAT taxation. Continue reading
As it was described on the blog post dated 21 March 2017 , the Supreme Administrative Court in Poland ruled last instance judgement which revoked the decisions of both District Administrative Court and tax authorities.
Previous news, based on an oral announcement, have recently been supported by the Polish Supreme Administrative Court’s final written justification in “Welmory” case and further clarifications were outlined. Continue reading
The Supreme Administrative Court in Poland ruled on the Welmory case. Even though the case went through Court of Justice of the European Union (CJEU, C-605/12) back to the final instance in Poland – nothing seems certain whatsoever. Many would have expected the court following CJEU argumentation and probably confirming existence of fixed establishment in Poland. This, however, turned out not to be the case. Continue reading