On the 7th of February 2021, the Polish Ministry of Finance published an ordinance project regarding no longer having to appoint a fiscal representative. This ordinance, influenced by Brexit, would release taxpayers from Great Britain, as well as Norway, from the additional VAT requirements.   T...

On the 01st of January 20201 new VAT rules came into force. The package of changes is called SLIM VAT and focuses on the below points: 1) Simplifications regarding credit notes. According to the VAT rules in Poland from the 01st of January 2021 the rules have been changed; the formal condition of ob...

Following the change of the rules for distance sales of goods imported from outside the EU from July 1, 2021 there will be two mechanisms for the settlement of distance sales of goods imported from outside the EU: A. through IOSS which is a special import procedure called import One Stop Shop. Each ...

FRANCE: The French Tax Authority have confirmed that UK enterprises with no PE in France, that need to meet VAT obligations in France, will not be required to appoint a Fiscal Representative in France post BREXIT, after January 1, 2021 when the UK has left the EU and becomes a third country. His fil...

Due to the upcoming Brexit transition period deadline Head of the Second Tax Office Warszawa-Śródmieście sent information for businesses with residence or its seat in Great Britain or businesses from outside of EU with fixed establishment in Great Britain, registered in the Se...

Great Britain’s exit from the EU is nearly upon us. Polish entrepreneurs should already start implementing tools which will allow them to seamlessly continue trade operations on the British market after January 1st 2021. All entities which make transactions with Great Britain must take into consid...

Do the new regulations in Poland effective from October 2020 make it obligatory for business entities to mark their sales invoices with GTU codes.  NO. The new regulations only require that businesses use the correct codes for directly in the JPK_VAT7 file for sales invoices. The documents themselv...

Question: What is the place of taxation of these marketing services and what VAT rate should be included on the invoices issued by PL supplier to IFD? Analysis: According to article 44 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax the place of suppl...

Regulations in terms of currency used in VAT taxation we can find in article 13a ust.1 of Polish VAT Act.  According to these regulations tax base value on an invoice can be shown in any currency. There is an obligation however to convert the VAT value into Polish zloty (PLN) using one of the two [...

In July 2020 Polish government implemented art.17a from Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC into Polish VAT ActThis implementation changes and simplifies rules for the call-off stock transactions. Call-off stock arrangement is the term used to describe ...