Dear Sir / Madame, We are writing to you in reference to the Tax Alert No. 2/2015 sent to you by ITA DP on 30 July 2015 concerning new VAT forms applicable in Poland. There was a mistake in this Tax Alert concerning date since when the new VAT form shall be used. It was...
Tax AlertsTax Alert No. 2/2015 New forms of VAT returns applicable since settlement for July 2015 / 2Q2015
30/07/2015
Polish Ministry of Finance published new forms of VAT-7, VAT-7D and VAT-7K returns which will be applicable since settlement for July 2015 or 2 quarter 2015. Please find link to download editable forms below this Tax Alert. The change concerns mainly reporting of import of services and domestic transactions subject to reverse charge (lines 11...
Tax AlertsTax Alert No. 1/2015 Reverse charge on mobile phones and laptops since 1 July 2015 in Poland
18/05/2015
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...
Tax AlertsTax Alert No. 4/2014 ECJ: Rented infrastructure and the fixed establishment for VAT purposes
21/10/2014
On 16th October 2014, the European Court of Justice issued the judgment in Polish case C-605/12 Welmory v the Director of the Tax Chamber in Gdańsk. We informed about the opinion of the Advocate General in the Tax Alert No. 2/2014. The key issue was whether the foreign company can have the fixed establishment also...
Tax AlertsTax Alert No.3/2014 The reverse charge of import VAT in VAT return for AEO holders – draft of amendments to Polish VAT law
17/06/2014
On 12 June 2014 Polish Government accepted draft of new Act on simplifications in conducting business activity. Due to this project the taxpayers having AEO certificate will be entitled to reverse charge output and input VAT on its own import in VAT return. The draft of the law covers also option proposed by the Ministry...
Tax AlertsTax Alert No.2/2014 C-605/12 The opinion of the Advocate General: own infrastructure is not necessary to have a fixed establishment
20/05/2014
C-605/12 The opinion of the Advocate General: own infrastructure is not necessary to have a fixed establishment On 15th May, 2014, the Advocate General, delivered his opinion to Case C-605/12 Welmory Sp. z o.o. v Dyrektor Izby Skarbowej in Gdańsk concerning the issue of a fixed establishment for VAT purposes. Welmory Sp. z o.o., the...
