Flat tax for IT providers in Poland
The choice of taxation option is a topic of much concern for every entrepreneur, choice of which is ...
Warehousing services in a context of a permanent establishment in Poland
The Supreme Administrative Court in Poland on the 3rd of November 2022 issued an important judg...
Exchange rates for credit/debit notes as from January 2023
As from 1st January 2023 probably new rules of the applying exchange rate for the correction in...
Foreign employer without permanent establishment (PE) in Poland
Nowadays, more and more companies are hiring employees from other countries. In such case it should ...
Institution of a fiscal representative in Poland
In accordance with art. 18a p. 1 of the Polish VAT Act, a taxpayer who does not have a registered pl...
Paying taxes from account belonging to entity other than tax payer
Supreme Administrative Court dismissed cassation appeal of a Company, which disputed with Polish tax...
CJUE against double VAT- taxation in case of goods acquisitions
The Court of Justice of the European Union (CJUE) issued judgment (C-696/20) in a Polish case ...
Tax obligation for an advance invoice
As from 1st January 2022 the art. 106i Polish VAT Act has been changed. Now, the taxpayer...
Polish Deal – VAT changes as from 1st January 2022
As from 1st January 2022, the Polish Deal regulations entered into force. This led to many changes a...
The new, reduced deadlines for the VAT refund- 15 days and 40 days.
As from 1st January 2022, PL VAT law introduces the new, reduced deadlines for the VAT refund- 15 da...