This is a page for the tag VAT Compliance
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 →
Accounting office for a transport company: comprehensive accounting tailored to the TSL industry in Poland
Why a specialist accounting office for transport is essential Today’s transport industry operates in a highly regulated environment, characterised by complex cost structures and rapidly changing tax and legal regulations – both at the national level in Poland and internationally. Companies in the TSL sector (Transport – Shipping – Logistics)... Read More →
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT... 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 →
Tax Benefits for Aid to Ukraine
Engaging in aid to Ukraine may benefit from several existing and newly introduced tax benefits. Although some regulations came into force in the middle of March – they are effective retroactively, i.e. from February 24, 2022. Donations to non-governmental organizations (NGOs) The value of donations made to non-governmental organizations in... Read More →
Polish Deal – Changes in the scope of the Polish Value Added Tax (VAT)
On November 15, 2021 the President signed into law the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts (Polish Journal of Laws 2021, item 2105), which is part of the program known as the “Polish Deal” and introduces... Read More →
From 01.2022, new TAX FREE regulations
Numerous amendments to the VAT Act passed in July did not omit the TAX FREE system. The amended regulations will come into force as soon as January 1, 2022. Therefore, entrepreneurs who have not yet adjusted to the new regulations have little time left to implement the necessary changes in... Read More →
One Stop Shop (OSS) system and changes to VAT
Accounting contact for Amazon and the eCommerce industry: Accounting Office: Poznan Marta Senior Customer Relations Manager Contact: Send e-mail Contact for international VAT settlement and registration: Danuta Senior Account Managerfor Online Sellers Contact Form » Until now, all e-commerce companies from the EU that sell goods to other EU countries,... Read More →
Changes with regard to the settlement of negative credit notes
Our Customer Relation department, in cooperation with the Accounting department, has prepared the following explanation of the changes to Polish Slim VAT regulations. On 1 January 2021, the so-called SLIM VAT (Simple, Local And Modern VAT) came into force, introducing changes with regard to the settlement of negative credit notes.... Read More →
Tax limits in Poland in 2021
In 2021, current income limits concerning inter alia status of small-business enterprises: Small-business enterprises (mały podatnik) for PIT / CIT: 9,031,000.00 PLN. Small-business enterprises (mały podatnik) for VAT: 5,418,000.00 PLN. Income limit that entitles lump-sum of taxation of recognised income will increase in 2021 to 2,000,000.00 EUR, which corresponds to... Read More →
