INTERTAX Poland Tax Services Search Results

Published On - 14 December 2022

Situations when bank account in Polish bank becomes a necessity

Polish regulations concerning VAT create obligation to have a bank account in Polish bank on taxpayers in the event of a VAT refund request. At first glance it does not seem to be a big issue, however it might come as a huge surprise, but creation of a bank account in Polish bank by foreign [&hellip...

Published On - 21 April 2022

Bogusław Kędzior NEWS & Events

Changes in the SAF-T file as for January 2022

As from 1st January 2022, several changes have been made to the new JPK_V7 (SAF-T). The new schema includes, among other the following changes: – technical update – adding the country prefix XI for Northern Ireland, – adding the files referring to the new VAT refund dates, i.e. 15 ...

Published On - 31 August 2021

Bogusław Kędzior NEWS & Events

Sanctions in VAT in case of unreliable VAT settlement

The PL VAT law defines the rules for determining sanctions in a situation where the taxpayer makes mistakes resulting in underestimating the tax liability or overstating the VAT surplus. Depending on the type of mistake and moment of correction , the legislator introduced four different levels of sa...

Published On - 13 August 2021

Bogusław Kędzior NEWS & Events

VAT group in Poland

There is currently ongoing consultation on the creation of VAT group in Poland. According to the project, the entities of the group will become a single taxable VAT person. The VAT rights and obligations of the individual members will be automatically transferred to the VAT group. The VAT group can ...

Published On - 2 August 2021

Bogusław Kędzior NEWS & Events

Changes to the Polish VAT law as from July 2021

On 1st of July 2021 amendments to the Polish VAT law were introduced. One of the major changes is e-commerce package introducing the new threshold of distance sells in the amount of EUR 10 000 (all B2C sales in the EU). Above the limit, the taxpayer is obligated to the VAT registration in all of [&h...

Published On - 20 February 2020

Bogusław Kędzior NEWS & Events

White list in Poland – restrictions resulting from the income tax law

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...

Published On - 10 January 2020

Bogusław Kędzior NEWS & Events

New SAF-T in Poland

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...

Published On - 25 November 2019

Bogusław Kędzior NEWS & Events

Is it obligatory for a foreign taxpayer not registered to VAT in Poland to open a bank account in Poland?

Question sent to the National Tax Information: A taxpayer without a registered office in Poland, not registered for VAT in Poland, will purchase the goods from Annex 15 to the VAT Act after 01.11.2019. The purchase will be documented by an invoice in which the total amount of receivables will be ove...

Published On - 10 October 2019

Bogusław Kędzior NEWS & Events

Whitelist – do the foreign companies need to open a bank account in Poland?

There is no tax provision stating directly that a non-established in Poland business must open a bank account in Poland in reference to the whitelist. On the whitelist there are bank accounts of the taxpayers registered at the tax office. As from 01.01.2020 each Polish entity making payment above 15...

Published On - 16 May 2019

Bogusław Kędzior NEWS & Events

POP – an early warning system of the Polish National Tax Administration (KAS) to protect honest taxpayers

In a few weeks Polish National Tax Administration (KAS) will implement a new solution – POP (Program Ostrzegania Przedsiębiorców). The aim of the program is to protect the honest entrepreneurs against unconscious participation in a VAT carousel fraud. The system will be based on direct communica...

Situations when bank account in Polish bank becomes a necessity

Changes in the SAF-T file as for January 2022

Sanctions in VAT in case of unreliable VAT settlement

VAT group in Poland

Changes to the Polish VAT law as from July 2021

White list in Poland – restrictions resulting from the income tax law

New SAF-T in Poland

Is it obligatory for a foreign taxpayer not registered to VAT in Poland to open a bank account in Poland?

Whitelist – do the foreign companies need to open a bank account in Poland?

POP – an early warning system of the Polish National Tax Administration (KAS) to protect honest taxpayers

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