• Tax and accounting services in Poland. VAT representation. VAT Refund.
  • Advisory on Polish taxes. Compliance & Tax Planning in Poland. Start-up Business Advisory.
  • Polish Tax Agent. Fiscal representation in Poland.
  • Setting up new company. Practical aspects of doing business in Poland. Polish company benefits.
  • Business compliance in Poland.

Tag: intra-community supply

The intra-Community supply of goods shall be understood as a transfer of goods from the territory of the Country to the territory of another Member State. A movement of goods conducted by or for the taxpayer where such goods belong to this taxpayer’s enterprise and are moved from the territory of the Country to the territory of another Member State shall also be deemed as intra-Community supply of goods.

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 2013 – the most important changes in the provisions :

 

1. Changes regarding tax liability

Beside few specific regulations, the tax liability will not arise at the moment of the issuance of the invoice. There will be a need to modify the accounting systems (different data recognition for VAT).

 

2. Changes regarding tax deductions

The right for tax deductions will not be as right now linked with the moment of receiving of an invoice, but with the moment of arising of a sellers tax liability. From this basic provision the exceptions are provided that enable to relate the moment when the taxpayer shall be entitled to deduct the amount of input tax with the moment of receiving the VAT invoice.

  (more…)

Polish provisions referring to a call-off stock allow its use only by manufacturers and service providers. However, it is possible to obtain similar benefits for traders under the other regulations. When the foreign supplier wants to sell the goods not only to the Polish customers but also to the customers of the other countries, not only within the EU the provisions of article 12 paragraph 1 section 5 of the VAT Act can be applied. The foreign supplier does not show the Intra-Community acquisition of own goods to the a call-off stock in Poland, when the goods are intended to be moved as the intra-Community supply of goods to another EU Member State.

From January 1st 2012 the VAT rates on the following goods and services have been changed:

 

• the VAT rate on the supply, intra-community supply and import of clothing and clothing accessories for infants and children’s footwear will increase from 8% to 23%;

 

(more…)

Please analyze operations of a Switzerland established company in Poland and determine if the VAT registration in Poland is mandatory. (more…)