The Ministry of Finance informed about the publication of draft versions of SAFT_V7M and V7K structures. The new versions of the structures are to apply from January 1, 2022 and include all changes that come into force in the period from July 1, 2021 to January 1, 2022. The draft versions of the structures are...
On July 1, on the website podatki.gov.pl there were published explanations of the Ministry of Finance on the technical aspects of filling SAFT files for July – December 2021 due to the modification of the content of the monthly SAFT file. According to these explanations the new version of SAFT scheme will be published and...
On May 10, 2021 the judgement of the Court of Justice of European Union (CJEU) in the case C-895/19 was published in the EU Official Journal. CJEU confirmed that the Polish VAT law which does not allow to neutrally deduct input VAT resulting from intra-Community acquisitions of goods (ICA) due to late reporting of output...
On May 10, 2021 the judgement of the Court of Justice of European Union (CJEU) in the case C-895/19 was published in the EU Official Journal. CJEU confirmed that the Polish VAT law which does not allow to neutrally deduct input VAT resulting from intra-Community acquisitions of goods (ICA) due to late reporting of output...
Polish Ministry of Finance published a draft of changes to Decree on content of the monthly SAFT file. Apart from purely editorial changes, the Ministry of Finance also proposes some changes which may be relevant for all taxpayers. The most important changes relate to: indication that the MPP code (i.e., split payment) can be used...
On February 16, 2021, Polish Ministry of Finance published the general VAT ruling relating to taxation of supplies petrol made via so called “fuel cards”. The general VAT ruling does not relate to all models of supplies made via “fuel cards” but only these models in which participate three taxpayers, i.e.: 1)supplier of the petrol...
We would like to kindly inform that on Friday, 12 February 2021, the Minister of Finance published the draft of the decree according to which British and Norwegian entities will not be obliged to appoint the fiscal representative to settle VAT in Poland. It is expected that the new decree will be signed and published...
We would like to kindly inform you that on the Polish Ministry of Finance published a new version of the plug-in used to sign and send VAT returns completed in interactive PDF forms downloaded from the Ministry of Finance’s website, like EC Sales and Purchase List (VAT-UE form). The new version of the plug-in is...
According to Polish VAT Law, up till the end of 2020 payment of VAT for goods or services subject to the obligatory split payment could have been made in two ways, i.e.: via the actual bank transfer of money in the split payment mechanism, or compensation, but the compensation had to meet certain conditions: it...
As of 1st, January 2021 Poland adopted number of changes which aim is to simplify the VAT settlement for the taxpayers. Below, we present the most important simplifications relevant for most of the taxpayers settling VAT in Poland. Corrections of the tax bases and output VAT (in-minus) The supplier will not be longer obliged to...
As of 1st July, 2020 Poland, adopts simplification to postponed accounting relating to settlement of import VAT. So far to settle import VAT via VAT return, without physical payment of the output VAT to the authorities, it was necessary to hold AEO Certificate or clear the goods based on the customs simplifications foreseen in the...
Since 1 January 2020, each person / entity with the NIP or PESEL number is obliged to make payments resulting from PIT, CIT and VAT to individual bank account – so called microaccount. Interests resulting from the delay in payments of the above mentioned taxes as well as warning costs should also be payed to...
We would like to kindly inform you that on December 6, 2019, the Ministry of Finance published a new version of the plug-in used to sign and send VAT returns completed in interactive PDF forms downloaded from the Ministry of Finance’s website. The new version of the plug-in is available at this link -> “Pliki...
We kindly inform you that since the VAT settlement for November 2019 there will be applicable the new 20th version of the monthly VAT-7 return. Since the settlement for 4th quarter 2019 there will be also applicable new 14th version of the quarterly VAT-7K return. The forms of the VAT returns were published in the...
Polish Government publicized the draft of the new VAT Law implementing the obligatory split payment. The obligatory split payment will apply to the goods and services to which currently the obligatory reverse charge applies but not only. The list of the goods and services to which the obligatory split payment will apply will be covered...
