E-Invoicing
Optional taxation of Financial Services as of 2022
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
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
VAT Rates
