Tax penalties in Poland – voluntary disclosure letter
Voluntary disclosure letter is a voluntary notification of a misdemeanor or fiscal crime. If a taxpa...
VAT rates for food will be changed in Poland
Food products, which have been subject to a 0% VAT rate until 31st of March 2024 in Poland as part o...
Fixed establishment for VAT purposes in Poland
Polish VAT regulations do not define a fixed establishment (FE), but only indicate that the place of...
Intra-Community transactions from Poland
Case study A taxpayer registered for intra-Community transactions sold goods to a Spanish contractor...
Server colocation – place of taxation
A company who stores other companies servers for a fee must settle VAT at the customer’s regis...
Legality of stay of foreigners and their employment in Poland
To be able to work in Poland, a foreigner must have a legal residence permit. Therefore, the potenti...
Increased fines for tax offences/crimes after July 2023
All sorts of tax offences and crimes are subject to fines based on Fiscal Penal Code. Starting from ...
Branch of a foreign taxpayer in Poland
A general definition describes a branch as a separate and organizationally independent part of busin...
Payments for invoices issued in a foreign currency in Poland
Case study: A taxpayer, not established in Poland but registered for VAT in Poland sells goods to co...
Import with following Intra-community delivery from Poland – case study
A German company import goods into Poland from the UK with following IC-delivery. There are a few op...