Increased fines for tax offences/crimes after July 2023
All sorts of tax offences and crimes are subject to fines based on Fiscal Penal Code. Starting from ...
What is a UTR number?
UTR number also known as Unique Tax Reference Number or Unique Taxpayer Reference is a United Kingdo...
Branch of a foreign taxpayer in Poland
A general definition describes a branch as a separate and organizationally independent part of busin...
Invoices in foreign currency in Poland
Polish VAT regulations allow invoices to be issued in foreign currencies, provided that the VAT amou...
Payments for invoices issued in a foreign currency in Poland
Case study: A taxpayer, not established in Poland but registered for VAT in Poland sells goods to co...
Import with following Intra-community delivery from Poland – case study
A German company import goods into Poland from the UK with following IC-delivery. There are a few op...
VAT Between EU Countries: Understanding the Rules and Rates in 2025
The Value-Added Tax (VAT) system in the European Union is designed to simplify trade between EU memb...
Charging electric vehicles and VAT in Poland
From the point of view of VAT, it was not obvious whether charging electric vehicles was a supply of...
EIN vs TIN – What’s the difference?
Identification numbers can be quite a hassle to deal with, especially in countries like United State...
Changes in Polish VAT law – Slim VAT 3
The Senate adopted an amendment to the Act on Value Added Tax and some other acts, called Slim VAT 3...