Take a look at the changes: __ Poland SLIM VAT – changes in Poland as of January 2021 SLIM VAT is a package of changes which should make the VAT easy to use, adapted to the local specificity of the country in which it operates. The SLIM VAT package implements the changes to VAT as […]
SLIM VAT – changes in Poland as of January 2021
SLIM VAT is a package of changes that should make the VAT easy to use, adapted to the local specificity of the country in which it operates. The SLIM VAT package implements the changes to VAT as of January 2021. What is changing? Major amendments are easily described below. Simple invoicing The sale invoice corrections […]
2020 CIT / VAT review
In ASB tax projects and tax compliance is carried out either directly by licensed tax advisers from ASB Tax or by our accountants from ASB Poland with close supervision of ASB Tax. Should you wish us to review 2020 CIT / VAT settlements prepared for you by your accountants or check whether the possibility of […]
Poland – VAT grouping
In the agenda of the VAT Committee meeting that took place on 16 November 2020, one of the items discussed was the issue of introducing VAT grouping in Poland precisely described in the Working Papers No. 997 addendum. VAT grouping results from art. 11 of the VAT Directive but has not been implemented in Poland […]
Expert comment of Jarosław Szajkowski, ASB Tax Manager, for Wyborcza.pl
“As of 1 October, we are obliged to send the authorities also the VAT records and report all its changes. If we make a mistake in the records and have to correct it, we admit that we have kept it unreliable.” Read the full article in Polish by Wyborcza.pl Jarosław SzajkowskiTax Manager – Tax AdviserE: jszajkowski@asbgroup.eu
VAT in distance selling (B2C) – current rules
The distance sale plays an increasingly important role in economic turnover. Its popularity among entrepreneurs results from the possibility of the reduction of fixed costs arising from the maintenance of stationery stores while increasing the extent of potential consumers. During the lockdown introduced due to the prevailing COVID-19 pandemic, the distance sale saved a significant […]
Polish Minister of Finance explanations on cash register receipts classified as simplified invoices
The possibility of issuing simplified invoices (so-called receipt with TIN) was introduced in 2013 and since then many taxpayers’ doubts have grown around them. Recent changes to regulations and growing doubts as to their application have prompted the Minister of Finance (MF) to issue on 20 October 2020 tax clarifications in this regard. A simplified […]
VAT in the CEE – the most important changes
Selected changes in the VAT ___ Poland JPK_VAT implementation – the entry date 1 October 2020 Before October 2020 the Polish taxpayers had to submit to the tax authority mandatory two filings separately: VAT return and SAF-T file. As of 1 October 2020, the Polish taxpayers are obliged to submit JPK_V7M (monthly VAT reporting) or […]
BREXIT – Fiscal Representative in Poland – when required?
British company after Brexit will be treated as a non-EU country. British company intending to launch VAT taxed business activity in Poland or willing to prolong the current VAT registration is obliged to appoint a Tax Representative. Does your company require to appoint a Fiscal Representative? Non-Polish entities willing to carry out taxable supplies in […]
Fiscal Representative in Poland – when required?
Norwegian company intending to launch VAT taxed business activity in Poland is obliged to appoint a Tax Representative. Does your company require to appoint a Fiscal Representative? Non-Polish entities willing to carry out taxable supplies in Poland are obliged to register for VAT purposes regardless of their taxable turnover. Please keep in mind that the […]