The provisions of the Polish Order have raised doubts among taxpayers about VAT taxation of the transfer of a fixed asset purchased from a lessor for private purposes. According to them, fixed assets, after being taken out of a private lease, disposed of by means of a sale transaction within six years from the first […]
What awaits us in the new tax year? – SLIM VAT 3 package consultation
Inter-ministerial arrangements and public consultations of another VAT simplification project, the so-called SLIM VAT 3, have recently been completed. The legislator plans to introduce most of the proposed solutions as early as 1 January 2023. The most important changes envisaged by the draft of the Ministry of Finance are: Change of limits for the small […]
Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive
On July 7, 2022, the Court of Justice of the European Union (CJEU) issued judgment No. C-696/20 in the case of B. v. Director of the Tax Chamber of W. concerning the so-called sanctioned intra-Community acquisition of goods (ICA). Subject matter and history of the dispute B. (‘the Company’) is a company established in the […]
Non-contractual use of the premises subject to VAT?
An unreliable tenant of service premises who uses it without a contract can be a real nuisance for the property owner. It can also be problematic in terms of value-added tax. On June 24, 2022, the Director of the National Tax Information (KIS) issued an individual ruling (reference number 0111-KDIB3-1.4012.151.2022.2.MSO) on VAT taxation of compensation […]
Fight against VAT fraud in e-commerce – draft amendments to the VAT Act and the National Tax Administration Act.
Despite the holiday period, the legislature is not slowing down and is proposing further amendments to the Law on Value Added Tax and the Law on National Tax Administration. Consultations on the draft ended on August 23 this year, and the planned implementation date for the law is January 1, 2024. The proposed changes are […]
Extension of so-called Anti-inflation Shield to 31st October 2022
On 14th July, the President signed law of 7th July for crowdfunding for domestic businesses and assistance for borrowers. In this law it is possible find provisions regulating credit holidays, but also the extension of the so-called Anti-inflation Shield. As a reminder, with the start of the year, legislation was introduced to reduce VAT rates […]
Advance payment: No possibility of extending the deadline for applying the 0% rate
The six-month armed conflict in Ukraine changed not only the European Union’s approach to energy and food policy, but also revealed the lack of specific legal solutions in the field of tax issues. At the beginning of March this year – an application was submitted to the Director of the National Revenue Administration so-called KIS […]
Return of foreign VAT – applications for 2021
Due to Directive 2008/09 / EC dated February 12, 2008, companies that have paid input VAT in one of the EU countries in 2021 can apply for a refund. To do this, an application for it by the end of September 2022 must be submitted. If a foreign trader carries out a transaction in a […]
Expiry of the customs debt vs VAT and excise duty
Judgment of the Court of Justice of the European Union of 7 April 2022 (sign. C-489/20) declares that expiry of the customs debt due to detention of the goods doesn’t mean simultaneously expiry of the obligation to pay excise duty and import VAT. The subject of a CCUE pronouncement was a case of cigarette smuggling. […]
The obligatory KSeF as of 2024
The EU draft decision issued on June 10, 2022, says that the obligatory KSeF will be implemented in Poland from 2024 at the earliest. What’s important? the obligation of electronic invoicing will cover all transactions made by taxpayers based in Poland, which currently require issuing an invoice in accordance with the Polish VAT Act; the […]