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.
Tag: Poland
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.
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 »
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. Read More »
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. Read More »
Poland – split payment of VAT to avoid fraud as from 1 of January 2018
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.Read More »
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.Read More »
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. Read More »
Poland – mandatory monitoring of physical movement of certain ADR transports as per 1 of January 2017
Poland 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. Read More »
Michaela Merz 