This is a page for the tag VAT Advisory
VAT exemption and customs obligations – the CJEU on re-imported goods
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of goods previously legally exported from the EU. However, does every formal error during re-importation deprive a business of the right... Read More →
Right to deduct VAT on the purchase of intra-group services – CJEU judgment
The judgment of the Court of Justice of the European Union (CJEU) of December 12, 2024, in case C-527/23 concerns the right to deduct VAT on services purchased within the same group of companies. The judgment highlights the limits of tax authorities’ interference in assessing the business purpose of expenses.... Read More →
The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces important guidelines regarding the right to deduct VAT in cases where transactions should have been subject to the reverse charge procedure. This judgment emphasises that businesses may lose the right... Read More →
Rules for VAT refund from Germany
A VAT refund from Germany is an essential aspect for entrepreneurs making purchases in this country. This process is regulated by the Council Directive 2008/9/EC of 12 February 2008, which lays down the detailed rules for the refund of value-added tax (VAT) within the European Union. Who can apply for... Read More →
Expansion relief and its importance for e-commerce
In recent months, expansion relief has become one of the most discussed topics, particularly in the context of e-commerce. It is a support measure introduced by governments to stimulate the growth of online businesses through tax benefits and financial incentives. In this article, we will take a closer look at... Read More →
The increase in the VAT rate on food from April 1, 2024
The Ministry of Finance has announced that from April 1, 2024, the reduced VAT rate on basic food products will not be continued. Instead of the zero VAT rate, which has been in effect since February 2022, a rate of 5% will be applied. This decision was justified by a... Read More →
Challenges in e-commerce accounting for manufacturing companies entering the market
E-commerce is a rapidly growing industry where an increasing number of entrepreneurs see opportunities for development and expansion. This also includes manufacturing companies, which are looking for new purchasers, either on their own or in cooperation with online shops. Often, these companies choose to base their product sales on the... Read More →
Special procedure – Import of goods from outside the EU (Import One Stop Shop)
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of which in a consignment does not exceed €150 and which are not subject to excise duty. The extension of the... Read More →
Reduction of VAT tax rates from February 01, 2022
December 07, 2021 The European Council for Economic and Financial Affairs (ECOFIN), consisting of economic and finance ministers from all European Union member states, has prepared an amendment to the VAT directive. The new regulations allow member states to reduce VAT rates on certain products, such as groceries and fuel.... Read More →
