According to the Polish (PL) VAT law, generally, the tax point arises upon the delivery of the goods or the performance of the service. However, there are exceptions to this rule. In situation when before the delivery of the goods or the performance of the services, full or part of the payment is received, in particular advance payment, the tax obligation arises upon its receipt in relation to up to the amount received, except for the p.5 p.4. In accordance with art. 19a p.5 p.4 PL VAT Act, the tax point arises upon the date of issue the invoice for the performance the services, among others: telecommunications, rental, lease, leasing, protection of the people and services of security, supervision and storage of property, permanent legal and office services, distribution of electricity, line gas, etc.
Source: polishtax.com
Latest Posts in "Poland"
- Temporary VAT and Excise Duty Reduction, Fuel Price Cap Effective March-April 2026
- Poland’s National e-Invoicing System Ready for April 1, 2026 Launch, New Features Announced
- Tax Office Challenges VAT Exemption for Online Sellers, Demands Back Taxes for Single Disqualified Sale
- Poland Plans Fuel Tax Cuts and Price Caps to Tackle Soaring Fuel Costs
- Taxation of High Storage Warehouses: Building or Structure, and Who Pays Property Tax?
