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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.
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.
Rödl & Partner experts have another success to be proud of – they have obtained a favourable judgment regarding refusal to refund overpaid VAT.
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).
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.
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.
Provisions allowing the issuance of structured invoices, so-called e-invoices, will come into force on 1 January 2022.
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.
The Council of Ministers adopted a bill amending the Value Added Tax Act and the Banking Act on 26 May 2021.
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.
Renata Kabas-Komorniczak
Tax adviser (Poland)
Managing Partner
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