KSeF and a foreign accounting office

We can be sure that the word “KSEF” is and will be mentioned for a long time in all cases. But this is not surprising, because from 1 February next year it will be the cause of one of the biggest revolutions in Polish tax law. There are still a lot of doubts, confusions, ambiguities.

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“Offshore” sale vs. Polish VAT

The goods are on the vessel to Poland and during transport they are being sold. Such situations are happening more and more often. They raise questions about the rules of settlement of sales in international waters for the purposes of Polish VAT. Today we will try to take a closer look at this issue. In

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KSeF: granting rights to a foreign person without PESEL and NIP

Recently, as part of our practice, we have encountered a client’s question about how to grant access to the Polish National e-Invoicing System (Pol. KSeF) to a natural person from abroad who does not have a Polish PESEL or NIP number. This is a common situation in international capital groups that want to authorize a

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Triangular transaction – the Polish taxpayer as a third entity

In business transactions, there is a common practice of trade (“invoicing”) between several entities, where goods are transported directly from the first to the last. The provisions of the Polish VAT Act provide for simplification for triangular transactions – under a special procedure (Article 135). Bearing in mind the above-mentioned regulations, it should be pointed

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Admission to the gym and personal training – VAT rate

Today we would like to describe a practical problem that one of our clients has encountered. It offers gym access and personal training services. What VAT rate should be applied here? According to Art.  Article 41 sec. 2 in connection with Article 146ea sec. 2  of the Polish VAT Act for goods and services listed

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Cooking and accommodation for co-workers and CIT and VAT

In everyday business, it happens that the taxpayer funds food and accommodation for his co-workers. In our practice, we have encountered a situation in which a taxpayer hires a person working as a cook and buys food products (raw materials) for the preparation of meals. So how to recognize such benefits for CIT and VAT

General interpretation – VAT exemption in the education process

On 20 May 2024, a general interpretation was issued by the Minister of Finance on the taxation of benefits consisting in the transfer of knowledge as part of the education process, by natural persons who are VAT payers, on the basis of agreements concluded with higher education institutions (HEIs) (file reference number PT1.8101.1.2024). The position

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Acquisition of goods from an unregistered taxpayer and ICA

In the practice of trade in goods, we may encounter a slightly less typical situation: a Polish taxpayer buys goods transported from the territory of the EU (typical part), but the seller is not registered for VAT purposes in the EU (non-typical part). At the same time, customs clearance has already been carried out and

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Changes in National e-Invoicing System (Pol. KSeF)

The Ministry of Finance has published information on the commencement of consultations on the draft legal solutions on mandatory National e-Invoicing System (Pol. KSeF).At the moment, however, the new date of mandatory invoicing under the KSeF is not known.At the same time, as part of the notification, a number of changes were proposed, which are

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Will the KSeF be postponed?

A likely change of government in Poland, or a postponement of the implementation of the ViDA package at the European Union level, and on the other hand, a draft regulation adapting SAF-T files to new e-invoicing solutions. What does the future hold for the obligatory e-invoicing (Pol. KSeF)? Will it be postponed? Current state In

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