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On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether national legislation that imposes joint and several liability on directors for VAT debts, aligns with the VAT Directive, proportionality principle, and...

Polish Ministry of Finance recently announced that the temporary 0% VAT rate on basic food products listed in pos. 1-18 of Annex 10 to the Polish VAT Act that was applied since February 1, 2022 will be no longer extended after 31 March 2024. Since April 1, 2024 the VAT rate on these products will...

On 29 January 2024, a preliminary ruling request from the Romanian Supreme Court to Court of Justice of the European Union, was published in the Official Journal of the European Union. The preliminary question refers to the right to deduct input VAT paid for purchase of production assets which were subsequently reclassified as out of...

At today’s press briefing, the Ministry of Finance announced that obligatory e-invoicing system (KSeF) will not be introduced in 2024 since errors related to system operation have been identified. The Ministry of Finance will conduct a thorough audit of the system and consultations with taxpayers. The effective date of entry KSeF into force will be...

On 25 May 2023, the Court of Justice of the European Union issued a judgment in case C-114/22 in which the Court explained how the Article 88 section 3a point 4 letter c of Polish VAT Act must be interpreted in the light of the principles of the fiscal neutrality and proportionality. The Article 88...

On 25 May 2023, the Court of Justice of the European Union issued a judgment in case C-114/22 in which the Court explained how the Article 88 section 3a point 4 letter c of Polish VAT Act must be interpreted in the light of the principles of the fiscal neutrality and proportionality. The Article 88...

There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December. Most changes are editorial. Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general...

There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December. Most changes are editorial. Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general...

The Head of the Polish Central Statistical Office set net thresholds for INTRASTAT reporting in 2023.   Taxpayers registered for VAT in Poland will be obliged to file basic INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds: for arrivals: PLN 5,000,000 for...

The Head of the Polish Central Statistical Office set net thresholds for INTRASTAT reporting in 2023.   Taxpayers registered for VAT in Poland will be obliged to file basic INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds: for arrivals: PLN 5,000,000 for...

Polish Ministry of Finance has recently published draft of the amendments to the Polish VAT Act relating to structured invoices. Since 1 January 2024 e-invoicing via system called KSeF will be obligatory in Poland. Issuing structured invoices via KSeF will be obligatory only for these taxpayers who are established or have the fixed establishment in...