Please be informed that in Poland from 1 July 2020 with respect to the intra-Community supply of goods (hereinafter: “ICS”) and the right to 0% VAT rate the new VAT regulations so-called „Quick fixes” came into force. These changes follow from an amendment to EU Directive and EU Regulation governing VAT on intra-community transactions. In […]
Call-of-stock warehouse vs. Fixed Establishment (FE)
In January this year, the European Commission (the EC) issued letters to 12 EU Member States because of a delay in implementing the EU Directive 2018/1910 regarding the „Quick Fixes” (QF) package for VAT purposes. QF should be effective throughout the EU from January 1, 2020, however, have not been implemented into legislation in countries […]