Tax Alert No. 1/2015 Reverse charge on mobile phones and laptops since 1 July 2015 in Poland

On 4th May 2015 it was published in the Polish Official Journal of Law (pos. 605) Act dated 9 April 2015 on change of the Act on Goods and Services and the Act – Public Procurement Law.

One of the change included in the above amendment concerns implementation of reverse charge scheme in reference to the domestic sale of among others tablets, notebooks, laptops, mobile phones, smartphones and game consoles (excluding parts and accessories to the game consoles).

According to the new regulations sale of the above goods will be subject to reverse charge, if:

a) the sale is made to the Polish active (i.e. non-exempted) VAT taxpayer,

b) the net value of one single transaction will be more than PLN 20 000. By the one single transaction it will be understood:

  • one single agreement in reference to which there can be one or more deliveries, orders or invoices, and
  • transaction covered by multiple agreements if the conditions / terms of the sale differs from usual conditions / terms used in the trade of the above goods.

Eventual fact of decrease of the value of transaction after the supply (e.g. due to the discount) will not have impact on determination whether reverse charge scheme was applicable.

Additionally, each supplier making domestic supplies of goods subject to the reverse charge will have to file special monthly summary of these supplies.

The above regulations will be applicable since 1 July 2015.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (email:biuro@itadp.pl).

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