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...
The Polish Parliament started work on bill amending the act on tax on goods and services and some other acts implementing some changes in the way how the payments between Polish VAT taxable persons should be made. According to the draft of the regulation the Ministry of Finance will publish and update on daily basis...
The European Commission has published a draft of the decision authorizing Poland to introduce a mandatory split payment mechanism for the supply of certain goods and services. The annex to the decision defining the list of goods and services covered by these regulations contains 152 items. Items 1-128 are, in principle, goods and services already...
On 4 December 2018, the Ministry of Finance published a draft amendment to the VAT Act according to which VAT-7 and VAT-7K declarations and attachments to these declarations will be replaced by the new JPK_VDEK structure. The draft of the amendment indicates that the new JPK_VDEK structure will have a “VAT register” part and a...
In accordance with REGULATION (EU) 2016/679 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) we would like to inform that: your...
On the Polish Ministry of Finance (‘MF’) website appeared explanations regarding restrictions on recognizing the expenses incurred for the purchase of certain intangible services and rights as the tax deductible costs. The publication contains brochures in which MF describes, among others time and subject-object scope of application of article 15e of Polish Act on Corporate...
As we informed you in our Tax Alert 2/2017 dated 29th May, 2017 the Polish Ministry of Finance planned to oblige the entrepreneurs to submit to the Polish tax authorities SAF-T files containing data on payments made on their bank accounts (so called “SAF-T bank extracts”) on daily basis. The regulation was supposed to come...
The Ministry of Finance published the new version of the instruction on filling and submitting INTRASTAT. Since the settlement for July 2017 it will be obligatory to point out in the dispatch INTRASTAT the VAT number of the recipient (new box 22 of the INTRASTAT). It means that if the same goods will be shipped...
The Polish Ministry of Finance published a draft of the amendment to the Tax Ordinance. According to the presented draft the entrepreneurs will be obliged to submit to the Polish tax authorities SAF-T files containing data on payments made on their bank accounts (so called “SAF-T bank extracts”) on daily basis. If the entrepreneur has...
The Polish Minister of Finance published a draft of amendments to the VAT Act (hereinafter as: “the Draft”), introducing a split payment in Poland. The split payment will be optional. The split payment may apply to payments or pre-payments (for services / goods) made to the accounts kept by banks established in Poland. The split...
The Polish Parliament recently adopted amendments to the VAT Act. The new regulations are still waiting for President’s signature and publication in the Official Journal of Law. However, we do not expect any changes or delays. Therefore, we present below the most important amendments affecting foreign companies. The majority of new regulations will come into...
On 20 September 2016 at the press conference the Minister of Finance announced that it suspends the new law on taxation of the retail sales (we informed you about the details of this regulation in our Tax Alert No. 05/2016). The conference was held in connection with the objections which was presented by the European...
The aim of the academy is to bring together VAT experts from all over the world to discuss, in interactive and lively workshops, various issues that arise in the day-to-day business of VAT experts. Workshops will be limited to small numbers of participants and will always be led by two very experienced trainers from leading...
