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Loan between VAT Payers Subject to Capital Duty; VAT on Energy Supplies; EU Directive on Single-Use Plastics

The KPMG member firm in Poland prepared reports about the following developments concerning value added tax (VAT) and the EU directive on single-use plastics.

  • The Supreme Administrative Court on 26 April 2023 held (case file II FSK 1989/22) that a loan contract between VAT payers was subject to capital duty.
  • The Minister of Finance issued a decree to reflect recent changes to the VAT law relating to reverse charge on VAT …

Source: KPMG

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