Tax management

If the goods are supplied only between two VAT taxpayers, i.e. the seller and the buyer, and the goods are shipped or transported from one EU country to another EU country (or to a non-EU country), the rules for settling VAT are generally simple. As a rule, there is an intra-Community supply of goods (ICS) in the country of dispatch, and an intra-Community acquisition of goods (ICA) in the country of goods’ destination, respectively. And when the destination is an non-EU country there is an export of goods in the country of dispatch and import of goods in the country of the goods’ destination accordingly.

Currently, the tax authorities take the position that the depreciability of premises or buildings is determined by the classification of the object as residential or commercial, and not by the actual use of the object for purposes other than residential.

VAT-related regulations are an important part of financial regulation for businesses in Poland. Often, however, these regulations can be complicated and incomprehensible to the average businessman. One such issue is the taxation of gratuitous transfers of goods. In this blog post, we will take a closer look at when such transfers are subject to VAT, in accordance with Article 7(2) of the VAT Act. We will also discuss issues related to exceptions to this rule, define the concepts of “gifts of small value” and “samples,” and provide examples of tax authorities’ interpretations in the context of gratuitous transfers of goods.

In some industries (e.g., manufacturing, FMCG), sales-supporting promotional actions involving the transfer of prizes to consumers or businesses are regularly used, the organization of which is entrusted to specialized advertising agencies. As part of the organized action (e.g., a contest or lottery), the task of such an agency is, among other things, to acquire and transfer prizes. What are the VAT implications of such an action? Can the inclusion of the value of the prizes in the agency’s invoice for the marketing service provided entail a VAT risk for the principal? It is worth thinking about this already at the stage of planning the action and estimating its costs.

The discussion of the VAT implications of converting perpetual usufruct of land into ownership is becoming increasingly important. This complex legal issue is related to both state-owned and local government-owned real estate that is subject to perpetual usufruct. In this material, we will analyze the modes of converting perpetual usufruct to ownership and the related tax consequences, which can be of significant importance to taxpayers.

We live in a rapidly changing tax reality, with dozens of new regulations introduced almost every year. The complicated, unstable tax system presents taxpayers with challenges in correctly interpreting and applying the rules. An individual tax law interpretation appears to be a key tool that offers essential support. It not only assists in understanding the law, but also protects against its incorrect application. Nonetheless, situations arise that complicate the process, such as “reasonable suspicion of abuse of the law.”

Have you ever wondered how the operation of the National e-Invoicing System (KSeF) might affect the running of your business? If so, this material is for you. We will explain in easy-to-understand terms how the KSeF works, the benefits of its voluntary use, and what the introduction of mandatory use of the system, which is planned for 2024, will bring. You’ll learn what steps you need to take to use e-invoicing, what the rules are for issuing it, and what procedures you should carry out in your company to introduce the system smoothly. In the final part of the article, we’ll consider whether it’s worth using the voluntary KSeF right now, and what benefits it can bring to your company. Keep reading to learn more about this revolutionary change in the Polish invoicing system.

Protective opinions issued by the Head of the National Tax Administration (KAS) are an important tool for providing legal certainty to taxpayers. Faced with potential tax proceedings, taxpayers can apply for such opinions, which protect them from the risk that their actions will be considered an attempt to circumvent tax law. In our latest blog post, we will take a look at some of the significant decisions of the Head of KAS in recent months regarding issues such as restructurings, reduction of depreciation rates, simplification of ownership structure or cross-border mergers. We will analyze both the content of these decisions and their economic context to show how these opinions affect everyday business practices and tax management.