Polish VAT regulations do not define a fixed establishment (FE), but only indicate that the place of...

Case study A taxpayer registered for intra-Community transactions sold goods to a Spanish contractor...

A company who stores other companies servers for a fee must settle VAT at the customer’s regis...

To be able to work in Poland, a foreigner must have a legal residence permit. Therefore, the potenti...

Value-Added Tax or VAT is a highly recognizable form of consumption tax that can be encountered in m...

In case of importing goods e.g. from China, an alternative to customs clearance in Poland is customs...

All sorts of tax offences and crimes are subject to fines based on Fiscal Penal Code. Starting from ...

UTR number also known as Unique Tax Reference Number or Unique Taxpayer Reference is a United Kingdo...

PESEL (Powszechny Elektroniczny System Ewidencji Ludności- Universal Electronic System for Registra...

A general definition describes a branch as a separate and organizationally independent part of busin...