The safest way is to issue the pro forma invoice only in gross amounts (without showing the amount of tax) or remove the word “invoice” from the name of the document, leaving only “proforma”.
It should eliminate any doubts in this regard and the Tax Offices should not qualify such documents as typical ones.
Currently the definition of fixed establishment defined in the provisions of Article 11 of Council Implementing Regulation (EU) No. 282/2011 describes “fixed establishment” for VAT purposes as any establishment, other than the place of establishment of a business, characterized by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for the needs of the fixed establishment.
Answering directly – Yes, VAT needs to be submitted in Poland through tax agent when the company has its fixed establishment outside EU. INTERTAX also sends data to the tax office electronically however we are using a dedicated commercial software to be sure that all tax requirements have been met. There is a possibility to send the VAT returns online via electronic forms provided by the tax office, however this forms are very poor and could lead to incorrect VAT return calculation.
To prepare the individual offer for your company we would need some essential information:
if the new company would be the LLC in Poland,
how many shareholders would it have (also would they be individuals or corporate entities/other companies),
the amount of share capital,
the envisaged activities of the new company in Poland (type of activities in Poland),
if shareholders will arrive to Poland to sign the articles of association of the new company or benefit from the services of Intertax as their representative before the notary.
Please provide us with the information above and we will send you the personalized fee proposal immediately.
In order to deem the given supply as the intra-Community supply certain conditions have to be met (Article 13 of the Polish VAT Act). One of the conditions is that the delivery has to comply with the provisions of the article 7 of the VAT Act. In this case the conditions should be met by the acqirer of the goods. (more…)
VAT compliance cover all activities with a view for correct settlement of VAT for given period.
An example list of activities is following:
Gathering documents confirming transactions under the Polish VAT,
Checking of correctness of the above documents and transactions,
Entering data to the VAT registries,
Calculating the VAT return and the EC sales lists (in case if there are sales from Poland to other EU countries),
Submitting VAT returns and EC sales Lists to the tax office.
Submission of VAT returns takes place in monthly or quarterly cycles.
My company makes purchases in Poland, (my supplier charge me with the Polish VAT), I can sell in Poland without a Polish VAT number or VAT registration. What do I have to put on the sales invoice then as VAT? And what if my client has no Polish VAT-number, does that make any difference? (more…)
In exportation the occurrence of a chargeable event is on the day of issue of the invoice, but not later than 7 days from the date of delivery. In your case the occurrence of a chargeable event is in September. If your company has in its possession the document IE 599 before the deadline to submit the VAT return for September the company will be entitled to a 0% rate and indicate that supply in the September VAT return.
The tax deductible costs are all costs incurred with the purpose of generating revenue, retaining or protecting sources of revenue, except for the costs which are explicitly listed in the PIT Act as not deductible.
The costs can be direct and other costs as described in the PIT Act.
Generally, the direct costs are deductible in the tax year in which the related revenue was earned. Other costs are deductible on the date they were incurred. (more…)
Our company (NL) sells small electronic devices and a customer in Poland buys these product from us. After receiving the purchase order from the polish customer we ship the goods to a warehouse in Poland. Our customer can check out the goods at this warehouse, and after making a decision to purchase the goods, the customer makes a payment to us. After we have received the payment we will instruct the warehouse to deliver the goods to our customer. Please advise if this is allowed according to Polish VAT rules. (more…)