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  • Polish automatic deregistrations


    The Polish tax authorities have de-registered from VAT over 35,000 businesses in the last few months. These changes are part of an anti-VAT fraud initiative that is expected to continue in the coming months.

    If you are VAT registered in Poland, we recommend checking your VAT registration to make sure that you are still actively registered in the authorities’ database. This is important for all businesses often submitting nil VAT returns.

    This initiative from the tax authorities has also triggered new best practices on VAT compliance. In Marosa, we have started submitting nil ESL returns even...

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    By Marosa EU VAT Poland Published 16/05/2017 20:09

    New VAT penalties and SAF-T changes in Poland

    The Polish tax authorities recently updated their penalties and interest for late payment and late submission of VAT returns. The changes affect sanctions applicable as a result of an audit. 

    Where the tax authorities carry a tax inspection and the audited business agrees with the assessment of the tax authorities, the penalty will be 20 of the VAT unpaid or excessive input VAT claimed. This penalty is increased to 30 where the company disagrees with the findings of the Polish tax authorities. Penalties will increase up to 100 in cases of fictional invoices issued in the course of VAT fraud activities....

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    By Marosa EU VAT Poland Published 29/01/2017 22:20

    Electronic filing of Polish VAT returns

    Following the changes announced last month , the Polish authorities have clarified that all VAT and ES(P)L returns will need to be submitted electronically as from 1 January 2017. This is an important change for non-established companies that are VAT registered in Poland, as many of these businesses were filing VAT returns using the paper form published by the tax authorities.

    The new requirement will allow a transition period for certain businesses. Exceptionally, paper returns will be allowed until 1 January 2018 when the following conditions are met

    • No intra-Community transactions are carried out...

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    By Marosa EU VAT Poland Published 30/12/2016 10:15

    Polish penalties on late reporting of reverse charge

    Poland is planning to introduce stricter rules on the reporting of reverse charged purchases, including penalties when these transactions are not reported on time.

    In most countries, where a reverse charge purchase is reported late, the output VAT is compensated with the input VAT, hence no late payment arises and no penalties are charged for the late reporting of these transactions. In some jurisdictions, however, the output VAT requires a corrective return in the period when the tax point occurred and the input VAT is only allowed to be deducted in the period when the invoice was received. Hence creating...

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    By Marosa EU VAT Poland Published 30/11/2016 19:38

    Polish monthly VAT returns and other important changes

    Last 23 September 2016, the Polish government announced several changes to the Polish VAT rules impacting foreign and local taxpayers.

    The most relevant changes affect your periodic VAT compliance. At the moment, if your Polish turnover exceeds 5 million PLN (circa €1.15M), you are obliged to file a quarterly return and make monthly pre-payments on the first and second month of the quarter. Monthly filing is also possible upon request. Following the changes announced last week, monthly reporting will be mandatory for all taxpayers exceeding the given threshold and the pre-payment system will be...

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    By Marosa EU VAT Poland Published 30/10/2016 19:16
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