The rules for settling the advance payment in VAT
According to the Polish (PL) VAT law, generally, the tax point arises upon the delivery of the goods...
VAT refund for UK companies
On 1st January 2021, due to the Brexit, Great Britain formally became a third country. It means the ...
Simplifications in customs procedures in the SATOS system
As from 1st of October, the SATOS system has been extended to the new service- notificatio...
Modifications in the split payment mechanism (SPM)
Obligatory split payment mechanism (SPM) came into force from the 1st of November 2019. We hav...
VAT UE CBR pilotage in Poland
PL National Tax Administration launched VAT UE CBR (cross – border rulings) pilotage. This is ...
E- invoices in Poland as from 1st January 2022
Currently, the Act related to e- invoicing is in the phase of project. It is planned that the Act wi...
The deadlines for the VAT refunds in Poland
The PL VAT Act defines two different ways to allocation of the excess of input VAT over output VAT a...
Sanctions in VAT in case of unreliable VAT settlement
The PL VAT law defines the rules for determining sanctions in a situation where the taxpayer makes m...
VAT group in Poland
There is currently ongoing consultation on the creation of VAT group in Poland. According to the pro...
Changes to the Polish VAT law as from July 2021
On 1st of July 2021 amendments to the Polish VAT law were introduced. One of the major changes is e-...