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Tag: reverse charge

From the 1st of July 2015 the catalogue of products that the reverse charge mechanism applies has been expanded. As the result of this amendment the commodities such as e.g. gold, mobile phones (smartphones), tablets, laptops and gaming consoles have been added to this group.


The reverse charge rule applies if the total value of goods sold within the single economic transaction (without the tax amount) exceeds 20 000 PLN.

Thus, if the sale involves those goods in the amount that is greater than the above, the reverse charge mechanism should be used and transactions should be declared in the new VAT-27 form.


Reverse charge in Poland regulations up to the end of 2012 stated that there was an obligatory reverse charge mechanism used on domestic supplies of goods, performed by supplier not established in Poland (even if supplier was registered for VAT purposes in Poland), when purchaser was a taxpayer established in Poland.

After amendments that came into force at the beginning of 2013 there is an obligatory settlement of VAT by the supplier not established in Poland, if the supplier is registered for VAT purposes in Poland (regardless whether purchaser is a taxpayer established in Poland or not).

My company makes purchases in Poland, (my supplier charge me with the Polish VAT), I can sell in Poland without a Polish VAT number or VAT registration. What do I have to put on the sales invoice then as VAT? And what if my client has no Polish VAT-number, does that make any difference? (more…)

VAT 2013 – the most important changes in the provisions :


1. Changes regarding tax liability

Beside few specific regulations, the tax liability will not arise at the moment of the issuance of the invoice. There will be a need to modify the accounting systems (different data recognition for VAT).


2. Changes regarding tax deductions

The right for tax deductions will not be as right now linked with the moment of receiving of an invoice, but with the moment of arising of a sellers tax liability. From this basic provision the exceptions are provided that enable to relate the moment when the taxpayer shall be entitled to deduct the amount of input tax with the moment of receiving the VAT invoice.


Since your company does not have a fixed establishment in Poland or a seat in Poland the company responsible for charging VAT will be the Polish VAT payer – the buyer of the equipment. Your company as the seller of the equipment does not have obligation to follow with VAT registration in Poland and charge VAT for this transaction in Poland.

The transaction described will fall under the reverse charge mechanism in Poland.

Polish Ministry of Finance published on its website a draft law amending the VAT Act (draft law on 25 May 2012, along with justification), which shows that the change is going to affect Article 17 paragraph 4 and 5 of the VAT Act.

The project of a change in the Polish VAT Act means that there might be an additional condition that the supplier of the goods could not be registered as the active VAT payer on the territory of Poland in order to use a reverse charge mechanism. (more…)

The company will make intra community acquisitions of own goods from a central warehouse located in the EU.
According the article 11. of the Polish VAT act intra-Community acquisition of goods for consideration referred to in Article 5, paragraph 1, subparagraph 4 shall be understood also as moving goods by a value added tax payer or on his behalf, such goods belonging to that taxpayer, from the territory of a Member State other than the territory of the country into the territory of the country if these goods have been manufactured, extracted, acquired, including also by means of intra-Community acquisition of goods, or imported by that taxpayer in the territory of that another Member State within the framework of the enterprise run thereby and if these goods are to serve the activities performed thereby as a taxpayer in the territory of the country. (more…)

Poland adopted the new VAT rules as of 1 April 2011. These rules also include a reverse charge mechanism for domestics sales by foreign suppliers non established in Poland to businesses established in Poland. Can you please confirm if this is indeed the case and provide us more information on the consequences for a foreign supplier ? E.g. do they have to print a specific text on the invoices, can they recover input VAT quicker, etc. (more…)

I have an urgent question as I need to respond to my boss this afternoon. My understanding is that Article 12a of the Polish VAT law covers call off goods in a consignment warehouse and that VAT registration is not required by the supplier as long as the goods are not for resale by the Polish customer. If the Polish customer is to resell the goods, can you confirm that VAT registration is still required for the non resident supplier even though the VAT due in Poland will be accounted for by the customer applying the reverse charge.  As far as I can see the registration would be required to account for the acquisition of the goods in Poland and Intrastat declarations. Thanks for your help. Is there any time limit for the goods remaining in a consignment warehouse in order for the simplification in Article 12a to apply ? (more…)