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MarosaVAT EU VAT Services


principal / Poland

  • Latest changes on Polish VAT split payment

    The Finance Bill of 2018 approved by the Polish Parliament last 27 October introduced some adjustments regarding the introduction of the VAT split payment mechanism on B2B domestic transactions as from 2018.  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 their systems, the parliament...
    • By Marosa VAT
    • Publicado 01/12/2017 14:48
  • New Polish cash register system for VAT

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
    • By Marosa VAT
    • Publicado 01/12/2017 14:48
  • Foreign companies fixed-establishments 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
    • Publicado 10/10/2017 18:03
  • Poland postpones retails sales tax

    Following the challenges of the European Commisssion, Poland postponed the implementation date of the new Retail Sales Tax to 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...
    • By Marosa VAT
    • Publicado 08/09/2017 11:57
  • Additional requirements on Polish Intrastat returns

    Poland will require customer VAT numbers added to Intrastat returns as from July 2017. In practice, this will increase the time required to put together your Intrastat returns because you will no longer be able to merge all transactions with same information such as commodity code, country of destination and way of transport if there is a different VAT number. Going forward, if the VAT number of the recipient is different, you will need to create a separate line in...
    • By Marosa EU VAT
    • Publicado 28/07/2017 9:01