Michaela Merz

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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

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Welmory case – next round in the never ending story – judgement of the Polish Supreme Administrative Court


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

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EU – Welmory case – next round

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

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Poland: permanent place of business on the example of toll manufacturing arrangement

In brief

According to a recent judgement from Polish Supreme Administrative Court (NSA) dated 15 February 2017, the term “permanent place of business” has been defined, on the example of toll manufacturing arrangement between Polish and Swiss companies, together with the VAT taxation obligations.

The Swiss company requested interpretation, regarding the transactions` treatment of tax on goods and services. Continue reading

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Poland – mandatory monitoring of physical movement of certain ADR transports as per 1 of January 2017

395426_web_r_k_b_by_rainer-sturm_pixelio-dePoland plans to introduce so called transportation package.
Basically it will require that transport of certain hazardous materials need to be monitored through special declarations and / or GPS devices.   Continue reading

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Poland – Standard Audit File (Jednolity Plik Kontrolny) to be introduced as per 1 of July 2016

748722_original_R_by_verbraucherpapst_pixelio.deAccording to the changes in Polish tax law, which will come into force as of 1st July, there will be a new obligation for the taxpayers to have so called Standard Audit File (in Polish: “Jednolity Plik Kontrolny” or “JPK”) – special reporting form, in a special format [determined by Polish tax authorities] that will allow tax inspectors to have an easy access to accounting / tax data / records. Continue reading