Changes in VAT 2013 – Poland
VAT 2013 – the most important changes in the provisions : 1. Changes regarding tax liabilit...
III Deregulation Act – propositions of changes
The government draft of so called III Deregulation Act has already had its first reading in the Parl...
Intertax – Tax Representative Alliance (TRA)
Intertax has joined the Tax Representative Alliance (TRA) with the agreement signed in October 2012....
CIT in Poland – Subject of taxation
The entities subject to CIT – the corporate income tax in Poland, are as follows: legal person...
The principles of recognizing the export of goods from Poland
Is it possible to demonstrate that goods were exported from Poland if the export customs procedure b...
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...