Michaela Merz


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POLAND: Planned changes in the scope of VAT rates as of 1 April 2019


The system of VAT rates in Poland is complicated causing difficulties in running a business, due to the need for the taxpayer to correctly assign goods or services to the appropriate grouping of the Polish Statistical Classification of Goods and Services (PKWiU). Sometimes even a small detail may impact the level of the VAT rate (e.g. yogurts with grains 8%, regular yogurt 5% VAT).

The Ministry of Finance has published another draft amendment to the VAT Act (of 8 November 2018), which concerns the proposal to change the VAT rates system in Poland . Some changes are expected to take effect from 1 April 2019 (e.g. lower, 5% VAT rate on e-publications) and some from 1 January 2020 (majority). Continue reading


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EBIT – EU Commission adopts Communication on Taxation of the Digital Economy


On 21 September 2017, the European Commission (EC) issued a Communication (non-binding, strategic policy paper) on the taxation of the digital economy. The Communication will serve as a basis for further discussion among EU leaders at the Tallinn EU Digital Summit of 29 September. Continue reading


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2016 Global Automotive Tax Guide


Photo_RGB_P_BRZ_SAO_D3_9342.jpgPlease find HERE the 2016 Global Automotive Tax Guide. This Guide covering everithing you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation. Continue reading


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Brexit – PwC Client Webcast: The vote is cast, what’s next?


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PwC | Client webcasts
The EU Referendum – what’s next?

What might be consequences for the UK economy and business generally.
Please join us that afternoon when our PwC experts will be discussing these issues and also examining how the EU could develop over the next five years. Continue reading


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Puerto Rico – postponed the VAT implementation till 1 of June 2016


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Yesterday, the Secretary of the Treasury in Puerto Rico issued a press release to postpone the effective date of the Value Added Tax (VAT) to June 1st, 2016, in accordance with his statutory authorization. The Sales and Use Tax (SUT) will continue to be in effect through May 31st, 2016, including the 4% tax on business to business and on designated professional services.

The VAT regime will enter into effect on June 1, 2016 only. Continue reading


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2015 Global Automotive Tax Guide


Photo_RGB_R_BRZ_SAO_D3_9001Dear all,

Please find HERE the 2015 Global Automotive Tax Guide. This Guide covering everithing you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation. Continue reading