One stop shop
Entrepreneurs selling to consumers (B2C transactions) from different Member States of the European Union can avoid the obligation to register separately for VAT purposes in each of these Member States. The condition is that the VAT is settled under the special VAT OSS (One Stop Shop) procedure.
Entrepreneurs who decide to use the VAT OSS procedure can register for VAT purposes in only one Member State (the so-called Member State of identification) for all eligible transactions of goods and services made to consumers within the European Union. Such sellers submit only one VAT return and make one payment of the VAT due on all these transactions in the Member State of identification.
It should be noted that only specific transactions can be settled for under the OSS procedure, i.e. intra-Community distance sales of goods, the provision of services for which the place of supply is in the country of consumption, as well as certain domestic supplies made via an electronic interface.
Who is it for?
- Does your company sell goods to EU consumers via an online store?
- Does your company provide EU consumers with services related to real estate located in the EU?
- You do not have a seat of business or fixed establishment in the EU, but you plan to provide electronic services to EU consumers?
Our support scope:
- Analysis of the advisability of using the VAT OSS procedure.
- Support in the process of registration for the VAT OSS procedure.
- Preparation and submission of VAT returns for the VAT OSS procedure.
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.