Transfer of computer software licenses and correlated VAT tax liabilities

The use of new software solutions increasingly poses the challenge of correctly identifying the emergence of a tax liability for VAT on granted licenses.Correct recognition of tax liabilities in the case of computer software licenses is extremely important. Late identification of such tax obligations – and thus delayed reporting of transactions in the JPK_VAT register – gives rise to negative financial and tax consequences such as tax arrears and the necessity of paying interest by the entity granting such a license.

Source: krgroup.eu

---

---