Non-residents selling telecommunications, broadcasting or electronic services in Poland and settling VAT in the MOSS system may apply for the refund of VAT paid. Starting January 1st 2015 the Regulation of the Minister of Finance of December 9th 2014 came into force being a consequence of the VAT Act introduced changes within the procedure of Mini One Stop Shop (MOSS).
According to the Regulation companies that supply telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons and are settling the VAT trough the MOSS scheme are entitled to apply for the refund of VAT paid in Poland.
The conditions of reclaiming VAT are:
1. The company has to be registered for value added tax in the country of its establishment
2. The company was not selling in Poland except supplies of telecommunication, television and radio broadcasting services and electronically supplied services to non-taxable persons under the MOSS scheme.
Currently an application of VAT refund can be made through electronic means (EU established entities) and in paper format (eligible entities from outside the EU).
The European Commission will inform American businesses of the new VAT 2015 rules that will affect business to consumer (B2C) supplies of broadcasting, telecommunications and electronic services. The event held on Tuesday, September 16th 2014 in Santa Monica (California, USA) is part of an event hosted by the BayPay Forum. The presentation will also cover the Mini One Stop Shop (MOSS) functioning as part of the 2015 changes.
Intertax representative will take part in the event. The purpose of his participation is to present Interax offer to potential US business client that would like follow with MOSS registration through Intertax.