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5 (actually 7) major VAT Developments in Poland

Highlights

  • Oct 1, 2021: SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions
  • January 1, 2022
    • Optional B2B E-Invoicing
    • Optional VAT grouping
    • Optional VAT taxation of financial services
    • Reduction of cash payment limit from 15 000 PLN up to 8 000 PLN
  • January – March 2022: Changes to VAT Rates: Gas to 8% from 23%, Electricity to 5% from 23%, District heating to 8% from 23% 
  • January 1, 2023: Mandatory B2B E-Invoicing and Real Time Reporting (?)

Taxable person – VAT grouping

Place of Supply – Fixed Establishments

Place of supply

E-Commerce

 SAF-T

Refund

Deduction

VAT Rate

Deduction of VAT

E-Invoicing/Real Time Reporting

SLIM

Chargeability of VAT

Taxable amount – Bad debts

Exemption

Exemption Financial Services

Chargeability of VAT

Intrastat

Liability to pay VAT

 ECJ Cases

Other

Excise Duties


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