The Ministry of Finance published new draft of amendment to VAT Law relating to the National e-Invoicing System (KSeF). The new draft takes into account proposals and comments submitted by entrepreneurs during public consultation of the previous draft of the law. We kindly remind you that the obligation to issue invoices using the KSeF system...
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Tax AlertsECJ Preliminary Ruling Request Case C-278/24 – Joint and several liability on directors for VAT debts
26/07/2024
On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether national legislation that imposes joint and several liability on directors for VAT debts, aligns with the VAT Directive, proportionality principle, and...
Tax AlertsECJ Preliminary Ruling Request Case C-277/24 – Members of the Borad/liability for overdue VAT of the Company
25/07/2024
On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether the sole member of a Company’s management board can actively participate in the procedure for determining the Company’s VAT liability. On...
Tax AlertsNew date of the implementation of obligatory e-invoicing system (KSeF) announced
26/04/2024
On April 26, 2024, at a press conference, Minister of Finance Mr Andrzej Domański announced that the obligatory e-invoicing system (KSeF) will be implemented: for entities whose sales value in the previous year exceeded PLN 200 million – from February 1, 2026, for other entities – from April 1, 2026. Such a significant delay in...
Polish Ministry of Finance recently announced that the temporary 0% VAT rate on basic food products listed in pos. 1-18 of Annex 10 to the Polish VAT Act that was applied since February 1, 2022 will be no longer extended after 31 March 2024. Since April 1, 2024 the VAT rate on these products will...
Tax AlertsCJEU Case C-442/22: An employee who issues a false invoice with his employer’s data may pay the VAT indicated
05/02/2024
On 30th January 2024, the Court of Justice of the European Union issued a judgment in case C-442/22 in which the Court explained how the Article 203 of VAT Directive i.e.: „VAT shall be payable by any person who enters the VAT on an invoice”, must be interpreted. The case concerned a Polish Company in...
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Tax AlertsCJEU Case C-640/23 – request for preliminary ruling to ECJ – the right to deduct the VAT paid in respect to reclassified sales transaction
31/01/2024
On 29 January 2024, a preliminary ruling request from the Romanian Supreme Court to Court of Justice of the European Union, was published in the Official Journal of the European Union. The preliminary question refers to the right to deduct input VAT paid for purchase of production assets which were subsequently reclassified as out of...
At today’s press briefing, the Ministry of Finance announced that obligatory e-invoicing system (KSeF) will not be introduced in 2024 since errors related to system operation have been identified. The Ministry of Finance will conduct a thorough audit of the system and consultations with taxpayers. The effective date of entry KSeF into force will be...
Tax AlertsCJEU Case C-144/22 – Fictious and invalidity of the transactions stated sole based on the civil law cannot result in refusing the taxpayer right to deduct input VAT. It is necessary to establish that the criteria for classifying, under EU law that transactions as fictious are met.
14/06/2023
On 25 May 2023, the Court of Justice of the European Union issued a judgment in case C-114/22 in which the Court explained how the Article 88 section 3a point 4 letter c of Polish VAT Act must be interpreted in the light of the principles of the fiscal neutrality and proportionality. The Article 88...
There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December. Most changes are editorial. Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general...
The Head of the Polish Central Statistical Office set net thresholds for INTRASTAT reporting in 2023. Taxpayers registered for VAT in Poland will be obliged to file basic INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds: for arrivals: PLN 5,000,000 for...
Polish Ministry of Finance has recently published draft of the amendments to the Polish VAT Act relating to structured invoices. Since 1 January 2024 e-invoicing via system called KSeF will be obligatory in Poland. Issuing structured invoices via KSeF will be obligatory only for these taxpayers who are established or have the fixed establishment in...
Tax AlertsReduced VAT rates in 2023
05/12/2022
In the Journal of Laws item 2495 published on December 2, a new regulation of the Minister of Finance on reduced VAT rates was published. This regulation extends indefinitely the validity of 0% VAT rate on certain foodstuffs (listed in items 1-18 of Annex 10 to the VAT Act). In addition, 0% VAT rate was...
