In real estate industry, it often happens that the subject of the transaction is an unfinished development investment. In this context, it is important from the perspective of VAT to determine the status of a given investment, i.e. to indicate whether we are dealing with the land itself or with real estate in the form

The Act introducing mandatory electronic invoicing using the National e-Invoicing System (KSeF) from 1 July 2024 has already been published in the “Journal of Laws”. What is the KSeF? In general, it is a system that will enable structured invoices to be issued and made available. In other words, it is a mechanism by which

Very often real estate is the subject of non-monetary contributions (in-kind contributions) to companies. Such a transaction gives rise to certain VAT consequences – both for the contributor and the receiving company. Pursuant to the wording of Article 5 sec. 1 point 1 of the Polish VAT Act, supply of goods and provision of services

This week, an amendment to the VAT Act – the so-called “SLIM VAT 3” package – was published in the “Journal of Laws”. This means that we are already sure what changes await taxpayers as of 1 July this year. Below, we present their brief description. An important change is the abandonment of the requirement

The development of digital reality makes it increasingly common for Polish VAT taxpayers to acquire rights to webinars or other materials of a similar nature prepared abroad. This applies to acquisitions from taxpayers based in countries other than Poland – whether located in the EU or outside the EU. What is involved here is a

Yesterday the Council of Ministers adopted a draft Act on amendments to the Polish Value Added Tax Act and certain other laws – the so-called “SLIM VAT 3” package. This is another installment of the VAT modification campaign, aimed at preparing packages of changes that make it easier for entrepreneurs to account for VAT. Thanks

On 1 December 2022, the Government Legislation Center published a draft act amending the Polish VAT Act regarding the National System of e-Invoices (Pol. KSeF), which is to introduce the obligation to issue structured invoices from 1 January 2024. The publication of the draft act in question begins the second stage of the implementation of

For several years, we have witnessed a gradual replacement of “old type” cash registers with cash registers with (at least) electronic copies, and ultimately with online cash registers. What is this gradual transformation “on” today? The original plans of the Ministry of Finance were daring – it was said that online cash registers would apply

Internationalization of enterprises, free movement of capital and people in the European Union, direct investments from other countries – these are the reasons that determine that more and more companies operating in Poland acquire training services. They often take the form of webinars provided by foreign entities that do not have their registered office or

The “White list”, i.e. the “List of entities registered as VAT taxpayers, unregistered as well as deleted and restored to the VAT register”, started to function in September 2019. On the one hand, it helps to verify contractors, but on the other hand, it was associated with certain definition inaccuracies , especially in the first