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  • Additional SAF-T requirements in Poland

    As from 1 January 2018 all the companies in Poland are required to send the monthly SAF-T (its irrelevant whether they submit their VAT returns on monthly or quarterly basis), that also includes microenterprises. From 1 July 2018, the catalogue of SAF-T files that are required from the businesses will be broader but only required in case of an audit. The additional SAF-T requirements in Poland include following files that have to be generated on demand: JPK_PKPIR - tax book...
    • By Marosa VAT
    • Published 03/04/2018 14:27
  • VAT split payments in Poland – latest changes

    Last 27 October, the Polish Parliament approved the Finance Bill of 2018.  As a result, some adjustments regarding the introduction of the VAT split payments mechanism on B2B domestic transactions as from 2018 will be introduced.  What are the changes? The most notable change is that implementation deadline was postponed until 1 April 2018. The entry into force of the mechanism was planned in principle for January next year. However, due to changes and infrastructure required by banks to adapt...
    • By Marosa VAT
    • Published 01/12/2017 14:48
  • New Polish cash register system for VAT

    Real-time reporting as a new standard in VAT compliance The Polish Ministry of Finance plans to introduce a new generation of fiscal cash registers which report real-time information about sales performed by retailers as from 2018. These new cash registers would send information to the Tax Authorities through a data communication system, which automatically would record and store all information reported. Data content requirements have not been listed yet by the authorities, however, it is expected that the communications include...
    • By Marosa VAT
    • Published 01/12/2017 14:48
  • Fixed establishment of foreign companies in Poland

    Poland is gradually changing its approach regarding the concept of fixed establishment for VAT purposes. Polish tax authorities and courts are taking an expanding approach regarding those activities of foreign companies which give rise to a fixed establishment. As a general rule, a ‘fixed- establishment’ shall be any establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable a company to provide the services or goods supplied as part...
    • By Marosa VAT
    • Published 10/10/2017 18:03
  • Poland postpones Retail Sales Tax implementation

    Following the challenges of the European Commisssion, Poland postponed the new Retail Sales Tax implementation date of the  until 2019. This initiative consisted on a turnover tax levied on established and non-established businesses in Poland. The applicable rates would increase according to the turnover of each company. Businesses with a turnover below PLN 17 million are not required to pay Polish Retail Sales Tax. This exemption was challenged by the European Commission on the grounds of State Aid rules. The basis for...
    • By Marosa VAT
    • Published 08/09/2017 11:57