This is a page for the tag VAT Compliance
In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?
In Poland, a buyer that has already deducted VAT from an original invoice should generally reduce input VAT in the period in which it receives an in-minus corrective invoice. It should not automatically reopen the period in which the original purchase was reported. For structured corrective invoices issued through the... Read More →
Do invoices for services supplied abroad have to be issued through Poland’s KSeF?
In many cases, Polish businesses must report invoices for services supplied abroad through the National e-Invoicing System (KSeF), even when the services are taxable in another country. The obligation depends primarily on whether Polish invoicing rules apply, who is required to account for VAT and whether a statutory exclusion from... Read More →
VAT deduction for company cars in Poland: when mileage records may no longer protect your business
Under Polish VAT law, 100% VAT deduction for a company car is safe only when the vehicle is genuinely used exclusively for VAT-taxable business activity and the company can prove it with consistent documentation. For passenger cars, the key safeguards are timely VAT-26 filing, reliable mileage records and internal rules... Read More →
Tax deregulation in Poland: what Deregulation 2.0 may change for businesses
Tax deregulation in Poland under the announced Deregulation 2.0 package may simplify selected tax procedures, but it does not remove the taxpayer’s responsibility for correct settlements. The key proposals include pre-filled VAT returns, e-receipts issued through a free mobile application, a 5-year validity period for individual tax rulings, broader use... Read More →
VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction
VAT deduction in investment projects in Poland may be more complex than it initially appears, especially when a company incurs significant investment costs while also carrying out activities exempt from value added tax (VAT), such as granting interest-bearing loans to other entities within the same group. In practice, businesses often... Read More →
National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers
The National e-Invoicing System (KSeF) in Poland and VAT deductionis a topic that requires companies to distinguish between several practical scenarios: an invoice issued and received through KSeF, an invoice issued outside the system despite the obligation to use it, and an invoice issued in offline or offline24 mode. The... Read More →
Draft regulation: new invoice markings in JPK_VAT in connection with KSeF
The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for significant changes in the way invoices are reported, including the obligation to display the KSeF number on the purchase side... Read More →
Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU ruled that the equalisation of operating margins between entities within the same group may constitute a supply of services for... Read More →
Customs value and final price – CJEU position: transaction value is determinative
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even if only a provisional price is known at the time of customs declaration. It is crucial that the mechanism for... Read More →
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 →
