Intertax – Tax services & Tax Advisory Poland | Tax Office

Corporate Services, Company Formation and Tax Compliance in Poland . Poland, after joining the European Union, has become 6th economy in UE and an attractive place to carry out business transactions and a convenient point for the distribution of goods.

When an agent is considered to be of an independent status or when of a dependent status?

In order to explain the difference between an agent of a dependent status and an agent of an independent status we need to provide explanation of a permanent establishment first. The term “permanent establishment” – according to the CIT Act – means a fixed place of business through which...
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Possession of a confirmation of receiving correcting invoice (credit note) by the contractor is required to reduce the tax base resulting from the initial invoice

The Court of Justice of the European Union on January 26th 2012 (Case C-588/10, the Minister of Finance against Kraft Foods Poland SA) ruled that the requirement involving the dependency of reduction of the tax base resulting from the original invoice to the possession by the taxpayer the confirmati...
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Should Polish supplier charge VAT for logistics services claiming these as services connected with immovable property?

The Company is a company established in Switzerland, has a Polish VAT registration, but it is registered for VAT as a non-resident business. The reason for this VAT registration is that the Company owns goods in Poland, which it sells from Poland to customers. The Company does not have any fixed est...
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