“SLIM VAT 3” adopted by the Government

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

  • Published in VAT

Structured invoices mandatory from 2024

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

  • Published in VAT

Cash registers – “where are we”?

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

  • Published in VAT

Foreign webinar and VAT settlement

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

  • Published in VAT

VAT taxpayer not conducting business activity and the “White list” (rental)

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

  • Published in VAT

VAT – delivery with assembly or ICA?

Entrepreneurs often buy machines abroad. In practice, the seller provides assistance in its launch and implementation, often sending a team of specialists from abroad. Entrepreneurs often forget that on the basis of value added tax (VAT), such a transaction may be accounted for as one of two taxable activities: intra-Community acquisition of goods (ICA) or

  • Published in VAT

Invoice from an unregistered taxpayer and VAT deduction

One of the most common tax problems faced in practice by VAT taxpayers are the situations of receiving an invoice issued by an entity not registered for VAT purposes (which can be seen, for example, by the fact that it does not appear on the “White List”). In such a case, is it possible for

  • Published in VAT

“SLIM VAT 3” package – proposals of the Ministry of Finance

Today, the Ministry of Finance published the proposed amendments to the act on tax on goods and services – the so-called “SLIM VAT 3” package. This is another edition of the Ministry’s action, aimed at preparing packages of changes that make it easier for entrepreneurs to settle VAT. Thanks to them, Polish VAT is to

  • Published in VAT

“Transfer” of real estate between the spouses’ business assets

In business practice, it often happens that the spouses are co-owners of real estate, e.g. commercial premises. If one of them conducts economic activity, then he enters this real estate into his register of fixed assets. But what if the other spouse also becomes an entrepreneur, and the common will is that such a fixed

The “Polish Deal” significantly modified and passed to the Sejm

The Council of Ministers adopted a substantially modified draft amendment to tax regulations under the “Polish Deal” programme. The document has now been submitted to the Sejm. Below we present a synthetic overview of the most important changes in relation to the original proposals. 1. Health insurance contribution The adopted project specifies that the basis