Question sent to the National Tax Information: A taxpayer without a registered office in Poland, not registered for VAT in Poland, will purchase the goods from Annex 15 to the VAT Act after 01.11.2019. The purchase will be documented by an invoice in which the total amount of receivables will be ove...

Obligatory split payment was introduced in Poland on the 1st of November 2019. The mechanism concerns invoices with total gross amount exceeding PLN 15000 for goods and services listed in the new Annex 15 to the VAT Act. In such cases, the seller (service provider) is required to mark the invoices w...

There are serious doubts regarding the necessity to open a bank account in Poland by foreign taxpayers in connection to split payment. There may be situations that non PL business, not registered for VAT in Poland will buy goods listed in the Annex 15 to the VAT Act in Poland. They will be charged w...

There is no tax provision stating directly that a non-established in Poland business must open a bank account in Poland in reference to the whitelist. On the whitelist there are bank accounts of the taxpayers registered at the tax office. As from 01.01.2020 each Polish entity making payment above 15...

New rules regarding documentation of intra-Community transactions will come into force in Poland on the 1st of January 2020. The changes are the result of an amendment to EU legislation included in Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU...

As from the 1st of November 2019 obligatory split payment will come into force in Poland. It is based on the division of the payments made by a client: net amount reaches regular bank account of the seller and VAT amount is transferred to a special VAT bank account. The mechanism will include only B...

On the 1st of September 2019 new VAT regulations in Poland came into force. The amendment to the VAT Act introduced new rules for deleting the companies from the VAT taxpayers register. Till the end of August 2019, the taxpayer who did not submit VAT returns for six consecutive months or two subsequ...

According to the project dated 11 June 2019 amending the VAT Act, a call-of stock procedure will be introduced in Poland as from January 2020. Following Directive 2018/1910  call-of-stock refers to the situation where, at the time of transport/dispatch of goods to another Member State, the supp...

From January 1, 2020 taxpayers will settle their tax obligations with the tax office through their own individual bank accounts. Firstly the solution will allow to make payments for VAT,CIT and PIT. In the future the accounts will be used for settlement of other taxes. Today all tax offices have the...