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...
Recently the Polish Ministry of Finance published on its webpage an application to file SAF-T files for VAT registers together with the manual for the application and sample file in csv format, which could be used to create SAF-T file. The above files are available on the website of the Ministry of Finance under the...
Tax AlertsTax Alert No. 10/2016: Ministry of Finance published new information on SAF-T files
08/08/2016
Recently the Polish Ministry of Finance published on its webpage a few information regarding SAF-T files. First of all, the Ministry informed that the SAF-T structure for invoices (i.e. the one submitted on the tax office’s request) should contain detailed information (i.e. on line by line basis) only about company’s sale invoices. It means that...
On 1st July, 2016 there has been published the Council Directive (EU) 2016/1065 introducting to VAT Directive 2006/112/EC rules on taxation of the vouchers. The new law adopts: definitions of “voucher”, “single-purpose voucher” and “multi-purpose voucher”, rules on taxation of transferring the vouchers, and the method of determination of the base of taxation of the...
On 14 June 2016 in the Journal of Laws of the Republic of Poland was published the Law of 13 May 2016 amending the Tax Ordinance Act and some other laws. This Act introduces so called “clause against tax evasion”. The clause is an important element of the tax system sealing policy announced by the...
Tax AlertsTax Alert No 07/2016: Since 1st June 2016 INTRASTAT declarations in Poland have to be submitted via the new customs platform “PUESC”
02/06/2016
Polish Ministry of Finance informed that since 1st June 2016 INTRASTAT declarations have to be submitted via the new customs platform “PUESC” (http://puesc.gov.pl/). All INTRASTAT declarations submitted via PUESC platform have to be electronically signed using either Polish electronic signature or special free-of-charge unqualified electronic signature issued by the customs authorities. As a special temporary...
Tax AlertsTax Alert No 6/2016: ECJ will assess if the Polish tax authorities has to return unduly VAT charged after the limitation periods
01/06/2016
In the decision dated 19th May 2016 (case No I FSK 224/15) the Polish Supreme Administrative Court decided to pass to the Court of Justice of the European Union question whether the tax authorities has to return unduly VAT tax charged after the limitation periods. The case concerned the Company which, following the ECJ’s judgment...
We kindly inform that in our today’s Tax Alert there was mistake concerning tax rates of tax on retail sale. Please find below the correct information. On 24th May, 2016 the Polish Ministry of Finance published the draft of new law on taxation of the retail sale. According to the draft: the new tax will...
Tax AlertsTax Alert No 4/2016: Polish Ministry of Finance presented so called “fuel package”
17/05/2016
On 5th May, 2016 Polish Minister of Finance presented the project of the amendments to the VAT, excise tax and Energy Law connected with intra-Community fuel transactions. The changes are proposed to reduce the tax frauds noticed in this respect. The most significant changes introduced by the project are as follows: The license for fuel...
Tax AlertsTax Alert no 3/2016: Amendment of the Tax Ordinance accepted by the Lower Chamber of the Polish Parliament
13/05/2016
Today the Lower Chamber of the Polish Parliament accepted the amendment to the Tax Ordinance. According to the draft of the new law, SAF-T file relating to VAT registers will be filled on the monthly basis. The monthly filling of SAF-T files will concern also the tax payers filling VAT returns on quarterly basis. The...
Tax AlertsTax Alert no 02/2016: Draft of the new layout of a general Power of Attorney comes into force on 1st July 2016
20/04/2016
Polish Ministry of Finance published a draft of the new layout of the general Power of Attorney. According to Polish Tax Ordinance the general Power of Attorney authorizes to act in all tax matters and other matters within the jurisdiction of the tax authorities. The new layout of the general Power of Attorney is called...
Tax AlertsTax Alert no 01/2016
10/03/2016
On March 9, 2016 the Polish Ministry of Finance published on its webpage information on the Single Audit File for Taxes (SAF-T) that the Polish tax authorities may require since July 1, 2016 from the so called “big entities”. As a rule by the “big entity” it is understood the entity which in the last...
Tax AlertsTax Alert No 5/2015: Changes in the competent tax offices in Poland will be probably postponed.
11/12/2015
On 3rd December 2015 the draft of the amendment to the Act on tax administration was submitted to the Polish parliament. The amendment concerns among others the date of changing the competences of tax authorities. We informed you about this issue in Tax Alert dated 27 November 2015. According to the new project this change...
As of 1st January 2016 the new Minister of Finance Decree on competent tax authorities for taxable persons would be in force. In consequence the competent tax office for some categories of taxpayers may change next year. The proposed changes do not apply to non-resident taxpayers who are merely registered for VAT in Poland and...
Tax AlertsTax Alert No 3/2015: Import VAT – General VAT ruling issued by Polish Minister of Finance
07/10/2015
The Ministry of Finance published the general VAT ruling (dated 28 September 2015, file No.: PT2.8101.1.2015.SJK.20) on the taxable base imported goods. According to Art. 30b item 4 of the Polish VAT Act (Art. 86 sec. 1 p. (b) of the VAT Directive) the taxable amount imported goods shall include also additional costs/incidental expenses such...
