Re-invoicing in VAT
Re-invoicing in VAT is not a separate activity therefore the tax liability (the tax point) that shal...
The principle of VAT territoriality
Because of the territorial nature of the tax on goods and services, in order for the activity (the s...
Taxable person
Taxable person shall mean any person who, independently, carries out in any place any economic activ...
Intra-Community acquisition of goods – The chargeable event
The chargeable event shall occur when the intra-Community acquisition of goods is made. The intra-Co...
In September, we sold the goods to a Chinese purchaser. Sales invoice was issued on September 20th this year, while the confirmation IE 599 the company received in October. When do we need to recognize that invoice in VAT return?
In exportation the occurrence of a chargeable event is on the day of issue of the invoice, but not l...
Content of the invoices documenting the activities taxed outside of Poland
Detailed rules for issuing invoices confirming the supply of goods or services, for which the place ...
VAT in distance sales into the territory of the country (Poland)
According to Polish VAT Act (Article 2, point 24) distance sales into the territory of Poland is a s...
I am GB citizen working in Poland. Can I deduct costs related with the work I am performing here (some incurred in GB though)?
The tax deductible costs are all costs incurred with the purpose of generating revenue, retaining or...
Polish VAT – invoices issued by a third party
Polish tax administration intends to implement starting from 01.01.2013 a certain provision in the...
Tax residency in Poland
The main factor determining the tax residency in Poland is the length of stay – 183 days in th...