Poland – introduction of “sugar tax” has been postponed


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.

Read More »

EU: fixed establishment -Dong Yang Electronics


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”).

Read More »

Poland – Introduction of the White List of VAT Taxpayers as from 1 of January 2020 (Biala Lista Podatnikow)


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 »

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.

Read More »

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.Read More »

POLAND: The abolishment of the Polish VAT return as from 1 April 2020


The Government adopted an amendment to the VAT Act, which provides for replacing the VAT declaration with SAF-T (i.e. JPK_VAT files).Read More »

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.

Read More »

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.

Read More »

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).Read More »

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.Read More »