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VAT

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​​​Value added tax is one of the most important taxes paid by businesses. VAT regulations are one of the most complicated and most frequently amended laws in Poland.

 

Rödl & Partner tax advisers answer a number of questions related to the VAT Act,  discuss changes which are the most significant for businesses, provide VAT accounting advice and analyse advance tax rulings concerning unclear regulations.


Rödl & Partner advisory services


You are welcome to use the support of Rödl & Partner tax advisers who are available in our offices in Cracow, Gdansk, Gliwice, Poznan, Warsaw and Wroclaw.


​​​​27/​03/2024

Higher VAT rate on food »​

Certain food products will no longer be zero-rated from 1 April 2024. ​

​30/01/2024

VAT proportion »

The VAT payer's fundamental right is to deduct input tax from output tax – as long as the purchased goods and services are used for taxable activities.

​23/01/2024

KSeF: intra-Community transfer of own goods »

The Head of the National Revenue Information Service issued on 21 December 2023 an advance tax ruling on the obligation to issue e-invoices for the transfer of own goods as part of the intra-Community supply of goods. 

​21/12/2023

Christmas gifts for business partners – tax implications »

Christmas time is coming and companies often offer gits to their business partners. However, be mindful that giving and receiving gifts has its implications when it comes to income tax and value added tax.

​11/12/2023

Correcting invoices in KSeF »

The National e-Invoicing System (abbreviated in Polish as KSeF) will go live in Poland on 1 July 2024. One of the major challenges is the correcting invoice.
​28/11/2023

What is the whitelist of VAT payers? How to whitelist your company? »

The whitelist of taxpayers is a public record which supports transaction transparency.

4/10/2023

Transfer tax: changes in purchase of real properties »

No transfer tax on the purchase of the first home on the second-hand housing market applies since 31 August 2023.

3/10/2023

Advance invoicing since September 2023 »

Amended regulations on advance invoicing have been in force since 1 September 2023.
​28/08/2023

The Receipt HUB: e-receipts refreshed »

On 15 September 2023, new legislation will come into force that allows issuing and distributing cash register receipts to purchasers in electronic form, using a new receipt distribution system called Receipt HUB. 

​10/08/2023

NeIS – invoicing revolution in 2024 »

On 1 July 2024, enterprises will see an invoicing revolution – the National e-Invoicing System (in Polish: KSeF) will come into effect. 

​7/07/2023

SLIM VAT 3: further amendments to VAT »

After many months of legislative work, the long-awaited SLIM VAT 3 package entered into force on 1 July 2023.

​22/05/2023

National e-Invoicing System mandatory from July 2024 »

The Council of Ministers adopted the bill introducing the National e-Invoicing System (NeIS) on 9 May 2023. 

​8/05/2023

CJEU: charging electric cars is a supply of goods, not services »

The CJEU has ruled that charging electric cars is a supply of goods, not services. 

​28/02/2023

Meals sold in disposable packaging are treated as sale of goods under the Retail Sales Tax Act »

The Administrative Court in Warsaw issued a judgment on 30 January 2023 concerning the classification of meals sold in disposable packaging in view of the Retail Sales Tax Act.

​19/10/2022

SLIM VAT 3: further amendments to be introduced from 2023 »

The Ministry of Finance has prepared another version of the SLIM VAT legislative package. Its first version was presented in 2020. This is already the third package under this name. 

18/8/2022

Bad debt relief – important judgment of PAC in Warsaw »

Rödl & Partner experts have another success to be proud of – they have obtained a favourable judgment regarding refusal to refund overpaid VAT. 

31/05/2022

National e-Invoicing System »

Regulations introducing e-invoices to the common business exchange in Poland have been in force since 1 January 2022. So far, e-invoices have been used only between ordering entities and contractors in public procurement contracts via the Electronic Invoicing Platform (EIP or PEF in Polish). 

17/11/2021

Pilot project for issuing VAT cross-border rulings »

In October 2021, taxable persons planning cross-border transactions gained a new tool to obtain a VAT cross-border ruling – thanks to Poland's joining the EU VAT CBR (Cross-Border Rulings) pilot project. 

22/10/2021

Polish Deal – changes in the legislation concerning VAT-consolidated groups »

Draft amendments to tax laws as part of the Polish Deal overhaul regulations on tax-consolidated groups, in particular in view of the VAT Act. The new regulations are to apply from 1 July 2022. 

5/11/2021

National e-Invoicing System: revolution in invoicing »

Provisions allowing the issuance of structured invoices, so-called e-invoices, will come into force on 1 January 2022. 

11/6/2021

CJEU: no fixed establishment for VAT purposes if a business does not have its own staff »

The CJEU issued a judgment on 3 June 2021 in an Austrian case of Titanium, in which it ruled on the existence of a fixed establishment. 

2/6/2021

SLIM VAT 2 package has become law »

The Council of Ministers adopted a bill amending the Value Added Tax Act and the Banking Act on 26 May 2021. 

In dubio pro tributario – the principle of resolving doubts in favour of taxpayers »

Since 1 January 2016 unresolvable interpretative doubts over tax law are to be resolved in favour of taxpayers. On that date Article 2a of the Tax Act came into force. 

Contact

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Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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