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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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...