Polish government introduced several changes and reliefs in the tax law to meet the expectation of the taxpayers. The amendments concern in majority payments to the National Insurance Institution (ZUS) and loans. Despite introduction of multiple reliefs ,the VAT obligations remain unchanged so neith...

Pursuant to the amended law provisions new SAF-T files will be implemented in Poland. The change will be effective as from the April 1,2020. The new JPK_VAT with VAT return is an electronic document that will consist of two parts – it will include both VAT records (a set of information about p...

New SAF-T files in Poland which will be filed for the first time for April 2020, will have to include not only specification of goods and services but also details regarding certain types of transactions. The Ministry of Finance decided the following transactions need special classification and mark...

Polish law regarding VAT split payment is not clear and therefore raises taxpayers’ doubts. Currently, we are observing that Polish customers are forcing the foreign vendors registered for VAT in Poland to establish a local bank account that can be whitelisted. This comes exactly from the rest...

Since 1 November 2019, the split payment mechanism has been obligatory with regard to invoices of total gross amount exceeding PLN 15,000 for the goods or services listed in Annex 15 of the Polish VAT Act. However, achieving compliance with these rules in practice gives rise to a number of issues fo...

Documentation of Intra-Community deliveries in Poland as from 01.01.2020 is now regulated not only by the Polish VAT Act. At the beginning of the year new article 45a was added to Council Implementing Regulation (EU) 282/2011 by Council Implementing Regulation (EU) 2018/1912. It is binding and direc...

New SAF-T (JPK_VAT) replacing current VAT returns will be introduced in Poland as from 1 April, 2020 for the biggest taxpayers and the remaining entities will be sending them from 1 July, 2020. Generally the goal of the changes was to simplify the VAT reporting as the new SAF-T will combine the data...

Quick fixes have been formulated generally in the two EU Acts: Council Directive (EU) 2018/1910 of 4 December 2018 and Council Implementing Regulation (EU) 2018/1912 of 4 December 2018. Regarding the changes formulated in the Council Directive (EU) 2018/1910 i.e. : -call-off stock, -chain transactio...

As from January 1,2020 reform called Quick Fixes will come into force in the European Union. The changes will be introduced by Council Implementing Regulation 2018/1912 and Council Directive 2018/1910.  The main goal of the reform is the harmonization at the EU level of solutions that have been...