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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Snacks and drinks in a workplace and VAT
A cookie, juice, some exotic fruit and even salty sticks. This is a common set of delicacies in company canteens, which no longer surprises anyone. Nowadays, especially in larger companies, it is becoming a standard for the employer to provide employees with various types of treats or snacks free of charge. And it’s no wonder.
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Sale of unfinished residential investment and 8% VAT
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
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10 KSeF challenges – according to ULVE
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
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Contribution of real estate – how much VAT to deduct?
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
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“SLIM VAT 3” – final changes from 1 July
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
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Acquisition of rights to a foreign webinar and VAT
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
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