Recent VAT Developments in Poland … Can you follow?

E-Invoicing

• Poland Will Make B2B Electronic Invoicing Mandatory

Optional taxation of Financial Services as of 2022

• From 2022, financial services with VAT

Excise Tax

• Every e-cigarette liquid is subject to excise tax

Reporting

• Explanations of the Ministry of Finance on SAFT files for July – December 2021
• Tax consultations – new JPK_VAT structure with declaration
• New JPK_VAT structures with the declaration – tax consultations
• Publication of a law changing JPK_VAT file
• Accounting documents must be reliable and complete
• Changes in the rules of VAT reporting
• Further changes in sending JPK – No further need to mark split payments
• New Polish SAF-T changes
• New rules for filling in JPK_VAT with the declaration (JPK_V7M, JPK_V7K)

Taxable persons (VAT grouping)

• Tempting VAT groups, but the project needs to be improved 
• The VAT group will submit one joint declaration
• Court Case – Municipality is not treated as taxpayer 

Digital Services Tax

• Tax on some digital services in the Sejm

Taxable transactions

• Are the funds provided for the implementation of the “Clean Air” program subject to VAT?
• Purchase of the so-called difficult debts are not subject to VAT

SLIM 2

• SLIM VAT 2 package – tax simplifications from October 1, 2021
• Sejm started work on the Slim VAT 2 package

E-Commerce

• E-commerce VAT package: Tax revolution in e-commerce [GUIDE]
• Changes regarding VAT in e-commerce – watch the webinar

Deduction of VAT

• Right to deduct input tax on the purchase of catering services by a hotel company
• VAT deduction on the purchase and use of an electric car 
• Full VAT deduction if the car is used exclusively for business purposes
• Right to deduct VAT if the transferred input tax surplus over the due tax has not been questioned before the expiry of the limitation period

Refund

• The tax office unlawfully delays VAT refunds
• SAC judgment: the transfer of the VAT surplus is not subject to statute of limitations
• “Cashless Taxpayer” program – VAT refund within 15 days

Invoicing

• Sometimes, instead of correcting the invoice, a correction note is enough
• An advance invoice is sometimes not needed

ECJ Cases

• Flashback on ECJ Cases C-40/15 (Aspiro) – Claims settlement services provided by a third party are not VAT Exempted

VAT Rates

• Poland in favor of making VAT rates more flexible in the European Union

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