5 Major Developments in Poland

5 Major Developments in Poland

• For fraudulent invoices, the punishment is the same as for genocide

• The Sejm adopted the VAT Act introducing the KSeF e-invoicing obligation from July 2024 

• SLIM VAT 3 package from July 1, 2023

• Sending JPK_GV by VAT group members

• Members of the VAT group must submit JPK files from July

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CESOP

• KPMG Week in Tax: 29 May – 2 June 2023

• New Reporting Requirements for Cross-Border Payment Service Providers Beginning 2024

• Implementation of new law for payment service providers to combat VAT fraud

• Regulations to combat VAT fraud in e-commerce published

• Poland Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

• Changes to e-commerce – CESOP Regulation

Composite Supply

• Re-invoicing media costs per tenant – what VAT rate?

• ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

Coronavirus

• Reduced VAT on Food Extended; Mandatory E-Invoicing; Revocation of State of Health Emergency (COVID-19)

• Changes from July 1 after the cancellation of the state of epidemic threat

• The cancellation of the state of epidemic threat will affect tax settlements

Customs

• Binding information – changes from July 1, 2023 (SLIM VAT 3)

• Changes in EU customs law and trade control regulations

• EU customs reform – proposals of the European Commission

• Council of Ministers approved Digitalization of binding information (e-WIS)

• Digitalization of binding information (e-WIS)

• Duties of CBAM from October 2023

DAC7

• Draft bills on DAC 7 and CESOP reporting published

• Draft bills on DAC 7 and CESOP reporting published

Deduction (Input Tax Credit)

• Deducting VAT from renting premises for employees

• Integration trip for co-workers with VAT deduction

• From July, fewer VAT adjustments for mixed sales

• Slim VAT 3. To deduct tax with intra-Community acquisition of goods, the invoice will not be needed

• A business apartment for an employee cannot block the right to deduct VAT

• Supreme Administrative Court: Deduction of VAT in cross-border transactions and residential leases

• The problem with CIT or VAT – companies helping Ukraine face one or the other

• SLIM VAT 3 package announced

• The right of the commune to fully deduct input VAT on invoices documenting expenditures for the construction of the marketplace

• How to assess whether the supply of real estate is exempt from VAT?

• Free transfer of goods and VAT

• Scheme of an advertising agency and VAT

• The tax office checks taxpayers on Facebook, Instagram and trading platforms

• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT

• Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict

• Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

• ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction

• Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN 250,000 is provided, is prohibited

• How to deduct VAT on the purchase and operation of company vehicles in local government units?

• The movement of your own goods gives you the right to deduct VAT

• The association of country housewives will not deduct VAT from purchases

• No Right to Deduct VAT in the Case of Free Travel for Employees, their Families and Non-Employees

• No VAT deduction for medical subscription

• The entrepreneur will not deduct VAT from the medical subscription

• You can make a correction and claim VAT on some purchases before registering your company

• You can file an adjustment and deduct VAT on some purchases before registering your business

• Free Employee Benefits without VAT and without the Right to Deduct

• Purchasing catering services by the hotel for the needs of customers

Digital Services Tax

• Poland and the United Arab Emirates will cooperate in the field of taxes

E-Commerce / Electronic Services

• SLIM VAT 3 Package

• Regulations to combat VAT fraud in e-commerce published

• The Senate approved regulations to combat VAT fraud in e-commerce

• SLIM VAT 3 package and VAT in the e-commerce act adopted by the Sejm

• Draft bills on DAC 7 and CESOP reporting published

• The SLIM VAT 3 package and the act sealing VAT in the e-commerce sector adopted by the Sejm

• The Sejm has passed regulations to combat VAT fraud in e-commerce

E-invoicing

• Country fact sheets: eInvoicing in Poland

• The Sejm adopted the VAT Act introducing the KSeF e-invoicing obligation from July 2024  

• National e-Invoice System (KSeF) is getting closer. Get your business ready for e-invoicing

• MF: Regulations on KSeF are to be ready by the end of the year

• The National e-Invoice System (KSeF) is getting closer. Get your business ready for e-invoicing

• B2B e-Invoicing

• Krajowy System e-Faktur (KSeF) Approved by the Lower House of Parliament

• New model of e-invoice scheme in KSeF

• The National e-Invoice System will change the current settlement system

• Reduced VAT on Food Extended; Mandatory E-Invoicing; Revocation of State of Health Emergency (COVID-19)

• National e-Invoice System (KSeF) adopted by the Sejm

• Implementation of the national e-invoice system-challenges
• Service work on the test and pre-production environment of the National E-invoice system

• Edicom Webinar – Recorded version & FAQs – E-Invoicing in Poland

• National e-Invoice System in Poland: FA(2) Logical Structure

• Poland Publishes New E-invoicing Logical Structure

• Mandatory KSeF is Getting Closer – New Version of FA(2)

• Webinar Edicom/Deloitte – Recorded version – Mandatory B2B e-Invoicing in Poland

• Consumer invoices outside KSeF will complicate settlements

• Difficulties in accessing the test environment of the National e-Invoice System

• New obligations for VAT taxpayers concerning KSeF

• UPDATE: Poland Releases E-Invoice Update (KSeF)

• Draft bill mandating use of structured e-invoicing system approved

• KPMG Week in Tax: 22 – 26 May 2023

• The Sejm is working on a draft act on the National System of e-Invoices

• The Ministry of Finance is accelerating works for implementation of the National e-Invoicing System (KSeF)

• Corrective invoices and corrective notes – how will it be in KSeF?

• E-Invoicing Legislation Submitted to Lower House of Parliament

• Update of the API of the National E-invoice and application of the KSEF taxpayer in the production environment

• National e-Invoice System (KSeF) – working version of the FA(2) logical structure

• Poland Mandatory B2B KSeF E-Invoices July 2024 – Update

• Sovos/PwC Webinar: New E-invoicing Requirements in France and Poland (2024) (June 6)

• The draft act on the National e-Invoice System has been submitted to the Sejm

• Legal texts (in Polish) of E-Invoicing mandate sent to Parliament

• SNI Podcast: Poland e-Invoicing

• TGC Corporate Lawyers – Webinar – Recorded Session – KseF in Poland – How to prepare for the implementation?

• Obligatory KsEF – a new challenge for companies

• Poland Adopts the National E-invoice System Draft Legislation

• B2B Electronic Invoicing Mandatory Through the KSeF Platform

• All you need to know about the Polish e-Invoice regulation

• Government has adopted the National e-Invoice System (KSeF)

• The government adopted a bill on the National E-Faktur (KSEF)

• E-invoicing will be mandatory from July 2024

• The government has adopted the project of the National e-Invoice System (KSeF)

• SNI Webinar – Slides & recorded session – How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland?

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)
• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• The 7th Congress of the Tax Council of the Lewiatan Confederation on May 29

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• SNI Webinar: How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland? (May 4)

• SNI Webinar: How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland? (May 4)

• Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• SNI Podcast Poland e-Invoicing

• Mandatory e-invoicing postponed to July 2024

• Electronic invoices in Poland mandatory by 2024

• What’s new in VAT? – summary of March 2023

• Update of the draft regulations on the mandatory use of the E-Invoicing – QR code obliged for invoices outside the KSeF

ECJ (European Court of Justice)

• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

• Comments to C-282/22: Charging electric vehicles and VAT in Poland

• ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint

• ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?

• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT
• Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict
• Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

• Polish attorneys win most tax cases before the CJEU

• Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)

• ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction

• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

• Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN 250,000 is provided, is prohibited

• Poland does not have to refund excise duties upon export of a car

• Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes

• ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

• SLIM VAT III – date of introduction and TOP 5 changes

• What’s new in VAT? – summary of March 2023

Environmental Tax

• Government draft act amending the act on packaging and packaging waste management

• Plastic tax has become a reality

• Poland signed the law implementing the EU directive on single-use plastics

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

• Poland’s implementation of the Single-Use-Plastics Directive getting closer

• Duties of CBAM from October 2023

EU Policy

• Duties of CBAM from October 2023

Excise

• KPMG Week in Tax: 22 – 26 May 2023
• Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)
• Poland does not have to refund excise duties upon export of a car
• Council of Ministers approved Digitalization of binding information (e-WIS)
• Digitalization of binding information (e-WIS)

• CEWA, i.e. the Central Register of Excise Goods

Exemption

• A farmer can buy a used tractor without PCC

• When Does a Company Act like a Private Investor?

• Revenue from Business in Special Economic Zone; Deduction of VAT in Cross-Border Transactions and Residential Leases

• Re-invoicing media costs per tenant – what VAT rate?

• The moment of the first occupation of the premises purchased from the developer

• How to assess whether the supply of real estate is exempt from VAT?

• Indirect export instead of ICS does not deprive the right to 0% VAT

• More taxpayers will benefit from VAT preferences

• Dental services exempt from VAT

• Lawyers cannot count on VAT exemption

• Movement of personal property from Qatar to Poland exempt from VAT

• We help those fleeing the war and those in need in Ukraine

• VAT warehouses – who will gain, and who will lose?

Export

• ICS and export of goods – similarities and differences

• KPMG Week in Tax: 22 – 26 May 2023
• Poland does not have to refund excise duties upon export of a car

Fiscalization

• Is the identification of the cashier or operator a mandatory element of the fiscal receipt in Poland?

• Part of the changes in Slim VAT 3 is already in force, some will come into force will come in any moment

• Fiscalization of online cash registers in Poland

• Mail order sales without registering at the cash register

• There are already a million online cash registers in Poland

• How does the official SLIM VAT 3 adoption impact fiscalization in Poland?

Fraud / Tax Evasion

• KAS and CBŚP detected fictitious VAT invoices for nearly PLN 103 million

• Fictitious VAT invoices for PLN 180 million. KAS and CBŚP detained 4 people

• The tax office checks taxpayers on Facebook, Instagram and trading platforms
• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT
• KPMG Week in Tax: 29 May – 2 June 2023 
• New Reporting Requirements for Cross-Border Payment Service Providers Beginning 2024
• Implementation of new law for payment service providers to combat VAT fraud

• Companies do not have to control their contractors and relieve the tax office

• The Budget and Public Finance Committee considered two amendments to the VAT Act

• Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges

Importation

• EU customs reform – proposals of the European Commission
• Duties of CBAM from October 2023

Intra-Community Transactions

• Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency

• Slim VAT 3. To deduct tax with intra-Community acquisition of goods, the invoice will not be needed

• Foreign companies are also to report transport to the SENT system

• ICS and export of goods – similarities and differences

• Slim VAT 3 Package – changes regarding intracommunity transactions

• Changes in Polish VAT law – Slim VAT 3

Invoice

• For fraudulent invoices, the punishment is the same as for genocide

• Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency

• VAT on the invoice only in the Polish currency

• From July it will be easier to settle VAT

• SLIM VAT 3 package announced

• Empty invoices are still of interest to the tax office

• SLIM VAT 3 package signed by the president

• Storage of Invoices Only in Electronic Form (Digitized) and the Right to Deduct VAT

• There is no obligation to issue an invoice for using the Large Family Card

• SLIM VAT 3 – the Senate Approves the Amendment to the VAT Act

• More taxpayers will benefit from VAT preferences

• Poland SLIM VAT 3 reforms delayed to July 2023

• Self-billing in KSeF on behalf of foreign taxpayers

• SLIM VAT 3 package and VAT in the e-commerce act adopted by the Sejm – VATupdate

• Postponement of SLIM 3 VAT package until 1 July 2023

• The SLIM VAT 3 package and the act sealing VAT in the e-commerce sector adopted by the Sejm

• Net and gross VAT calculator for Poland 2023

• Update of the draft regulations on the mandatory use of the E-Invoicing – QR code obliged for invoices outside the KSeF

Legal Acts

• NSA: The resolution on powers of attorney is sufficient

Legislative Change

• Poland implements reverse charge on energy supplies and emission certificates

• The Sejm passed further changes in VAT settlements (SLIM3)

• New Binding Rate Information Template

• Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge

Liability (Reverse Charge/Withholding)

• Entrepreneurs have a chance to return the previously paid VAT sanction

• Supreme Administrative Court: The tax office cannot instrumentally initiate criminal fiscal proceedings

• NSA: Sanction in VAT without security on the taxpayer’s assets

• Decree to reflect recent changes to the VAT law relating to reverse charge on VAT on gas and energy supplies

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

• Temporary Reverse Charge System for Gas, Energy and CO2 Emission Allowances from 1 April 2023

• Postponement of SLIM 3 VAT package until 1 July 2023
• Poland implements reverse charge on energy supplies and emission certificates

• Introduction of reverse charge on wholesale transaction related to gas, energy and CO2 emission allowances

• Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges

• Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge

• Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge

Margin Scheme

• A farmer can buy a used tractor without PCC

Place of Supply

• The seat of business is not always the place where services are provided

• The seat of business is not always the place where services are provided

• When is the transport of goods subject to VAT in Poland?

Private Use

• A business apartment for an employee cannot block the right to deduct VAT

Rate

• Binding Rate Information is free from July

• Binding information – changes from July 1, 2023 (SLIM VAT 3)

• Zero VAT on food is to apply until the end of 2023

• Zero VAT Rate on Basic Food and Drinks Extended until December 31, 2023

• Zero VAT on food until end of 2023

• Poland likely to extend food inflation VAT rate to 31 Dec 2023

• Zero VAT on food is to apply until the end of 2023

• PM: Zero VAT on Food to Continue until End-2023

• KPMG Week in Tax: 19 – 23 June 2023

• Reduced VAT on Food Extended; Mandatory E-Invoicing; Revocation of State of Health Emergency (COVID-19)

• Poland Extending VAT Zero Rate for Food and Donations for Ukraine

• Poland MOF Seeks Comments to Further Extend Reduced VAT Rates on Specific Products Due to War

• VAT – companies helping Ukraine have a problem

• Garages and parking spaces – what VAT rate?

• Lawyers cannot count on VAT exemption

• End of the VAT dispute from the fudge mass

• Poland Likely to Extend Food Inflation VAT Rate into 2024

• Council of Ministers approved Digitalization of binding information (e-WIS)

• Digitalization of binding information (e-WIS)

• Poland may extend zero VAT on food into 2024 if inflation persists

• Zero VAT Rate on Food will Stay Longer?

• Poland May Extend Zero VAT on Food into 2024 if Inflation Persists

• Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes

• VAT on the provision of goods transportation services

• We help those fleeing the war and those in need in Ukraine
• SLIM VAT III – date of introduction and TOP 5 changes

• The Problem of the VAT Rate for Takeaway Meals Carries Over to Other Taxes

Real Estate/Immovable Property

• Revenue from Business in Special Economic Zone; Deduction of VAT in Cross-Border Transactions and Residential Leases
• Re-invoicing media costs per tenant – what VAT rate?
• The moment of the first occupation of the premises purchased from the developer
• How to assess whether the supply of real estate is exempt from VAT?

• Effects in VAT of transformation of perpetual usufruct of land into ownership right

• The date of income from the sale of the apartment is the date of transfer of ownership

Real Time Reporting/Continuous Transaction Controls

• Members of the VAT group must submit JPK files from July

• National e-Invoice System (KSeF) adopted by the Sejm

• Implementation of the national e-invoice system-challenges

• Edicom Webinar – Recorded version & FAQs – E-Invoicing in Poland

• Legal texts (in Polish) of E-Invoicing mandate sent to Parliament

• SNI Podcast: Poland e-Invoicing
• The government has adopted the project of the National e-Invoice System (KSeF)
• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)
• Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

Refund

• Another package of simplifications under SLIM VAT from July 1 this year

• Slim VAT 3 Package – changes from July 1, 2023.

• Changes in VAT from July 1, 2023

• Slim VAT 3. The Ministry of Finance allows VAT-R to be submitted in June

• Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”

• SLIM VAT 3 – what changes await taxpayers from 1 July 2023?

• Sejm supported one of the Senate’s five amendments to the Slim VAT 3 Act

• Poland does not have to refund excise duties upon export of a car

• Amendment of the Administrative Enforcement Act – compulsory recovery of VAT receivables

Registration

• You can file an adjustment and deduct VAT on some purchases before registering your business

• Transfer of stock to fulfillment warehouse by marketplace triggers VAT registration requirements for stockowners

Reporting / Compliance

• SLIM VAT 3 package from July 1, 2023

• Sending JPK_GV by VAT group members

• Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency

• New SAF-T (JPK_GV) for taxpayers forming a VAT group

• Another package of simplifications under SLIM VAT from July 1 this year

• Working versions of VAT document designs

• Slim VAT 3 Package – changes from July 1, 2023.

• The cancellation of the state of epidemic threat will affect tax settlements

• Global VAT Guide: May 2023 VAT Updates

• SLIM VAT 3 comes into force on 1 July 2023

• Changes in VAT from July 1, 2023

• KPMG Week in Tax: 12 – 16 June 2023

• Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”

• Almost half of the complaints in the Supreme Administrative Court resolved within a year

• Slim VAT 3 published

• SLIM VAT 3 package signed by the president

• Slim VAT 3 already signed by the president

• Details of VAT intragroup transaction reporting published

• Simplifications under the Slim VAT 3 package are getting closer

• Tax Obligation with Acceptance Protocol

• SLIM VAT 3 – the Senate Approves the Amendment to the VAT Act

• President signed for simplifications as part of the Slim VAT package 3

• Senate for simplifications as part of the Slim VAT package 3

• Transfer of computer software licenses and correlated VAT tax liabilities

• More taxpayers will benefit from VAT preferences
• Decree to reflect recent changes to the VAT law relating to reverse charge on VAT on gas and energy supplies
• The Budget and Public Finance Committee considered two amendments to the VAT Act

• After the implementation of e-invoices, the time will come for the mandatory JPK_CIT and JPK_PIT

• VAT as a corporate income tax expense

• Technical problems with the List of VAT Payers

• International VAT Compliance. What is it and How Does it Work?

• Poland SLIM VAT 3 reforms delayed to July 2023

• Acts adopted by the Sejm at its meeting on April 14, 2023

• 2023 Tax Calendar

SAF-T (Standard Audit File for Tax)

• Sending JPK_GV by VAT group members

SME (Small and Medium- Sized Enterprises)

• SLIM VAT 3 comes into force on 1 July 2023

• Poland SLIM VAT 3 Package Signed into Law

• Part of the changes in Slim VAT 3 is already in force, some will come into force will come in any moment

Supply of Goods

• Comments to C-282/22: Charging electric vehicles and VAT in Poland
• Free transfer of goods and VAT

Supply of Services

• The seat of business is not always the place where services are provided
• No Right to Deduct VAT in the Case of Free Travel for Employees, their Families and Non-Employees

• International transport of goods in VAT

Tax Point (When the Chargeable Event Occurs)

• KPMG Week in Tax: 19 – 23 June 2023
• Poland SLIM VAT 3 Package Signed into Law
• Supreme Administrative Court: Deduction of VAT in cross-border transactions and residential leases
• SLIM VAT 3 package signed by the president

• The moment of performing the advertising service is not always the moment of issuing the invoice

• Changes in Polish VAT law – Slim VAT 3

Taxable Amount

• Poland’s VAT regulations on packaging

• The subsidy for scientific research and development work is without VAT

• Deposit system for packaging and VAT: Changes are getting closer!

• From July it will be easier to settle VAT

• Currency exchange rate with correction – changes after Slim VAT 3

• Sales of goods at promotional prices – VAT consequences

• ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?

• Tips for employees are without VAT

Taxable Person

• The right of the commune to fully deduct input VAT on invoices documenting expenditures for the construction of the marketplace

• The curator of the inheritance is not a VAT taxable person

• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

• VAT and the earnings of online creators

• The association of country housewives will not deduct VAT from purchases

• Organizer of municipal promotional lotteries released from the function of VAT payer 

Taxable Transaction

• A farmer can buy a used tractor without PCC

• Installation of solar collectors carried out by the commune from European funds without VAT

• Free transfer of goods and VAT
• The seat of business is not always the place where services are provided

• Director of Fiscal Information Rules on VAT Treatment of Returned Goods

• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

• Is the sale of an enterprise to a partner in a civil partnership subject to VAT?

• VAT and the earnings of online creators
• The date of income from the sale of the apartment is the date of transfer of ownership
• ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods
• Transfer of stock to fulfillment warehouse by marketplace triggers VAT registration requirements for stockowners

• VAT taxation of compensations and subsidies transferred by local government units to municipal companies – selected jurisprudence

Tax Authorities / Penalties

• Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency

• Entrepreneurs have a chance to undo the VAT penalty

• Does applying for an individual interpretation always make sense?

• SLIM VAT 3 – what changes await taxpayers from 1 July 2023?

• The tax office cannot seize property in the event of a VAT sanction

• The tax office will be able to impose VAT sanctions on a discretionary basis

• Severe sanctions may be imposed for failure to notify the transport to SENT

• Tax authorities will be able to impose VAT sanctions on a discretionary basis

• SLIM VAT 3 adopted by the Sejm

• Mere negligence is not enough to punish the taxpayer with a VAT sanction

• New rules for appealing against the decisions of tax authorities in force from July 1, 2023

Technology

• Service work on the test and pre-production environment of the National E-invoice system

• Difficulties in accessing the test environment of the National e-Invoice System
• Update of the API of the National E-invoice and application of the KSEF taxpayer in the production environment
• Technical problems with the List of VAT Payers

TOGC (Transfer of a Going Concern)

• Delivery of commercial real estate and the enterprise/organized part of the enterprise

TOMS (Tour Operators Margin Scheme)

• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

VAT Group

• Members of the VAT group must submit JPK files from July
• New SAF-T (JPK_GV) for taxpayers forming a VAT group

• Local Governments and the VAT Group

• Tax settlements within the VAT group also for local governments

ViDA

• The 7th Congress of the Tax Council of the Lewiatan Confederation on May 29

War in Ukraine

• Poland MOF Seeks Comments to Further Extend Reduced VAT Rates on Specific Products Due to War
• VAT – companies helping Ukraine have a problem
• We help those fleeing the war and those in need in Ukraine

Webinar/Event/Podcast

• Webinar Edicom/Deloitte – Recorded version – Mandatory B2B e-Invoicing in Poland
• Sovos/PwC Webinar: New E-invoicing Requirements in France and Poland (2024) (June 6)
• TGC Corporate Lawyers – Webinar – Recorded Session – KseF in Poland – How to prepare for the implementation?
• SNI Webinar – Slides & recorded session – How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland?

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)

• SNI Webinar: How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland? (May 4)

• SNI Webinar: How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland? (May 4)
• Webinar: Mandatory B2B e-Invoicing in Poland (May 9)