Found (17) results from author Anna Mieszkowska

# Doing business in Poland VAT in Poland – What’s worth knowing Poland’s VAT rates – a temporary setup that’s lasted a while! In Poland, the standard VAT rate is 23%, and we’ve had this “temporary” rate…

17.01

2 min

Anna Mieszkowska
# VAT compliance Reverse charge transactions – tax point in Poland Reverse charge in international transactions Cross-border transactions settled under the reverse charge mechanism include: intra-community acquisition of goods (ICA) – on the purchase side, import…

16.01

2 min

Aleksandra Plichta
# Doing business in Poland The White List – how to check key data and a bank account of VAT taxpayer in Poland The White List is a register of taxpayers which is in place since 09.2019 (available on the website: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka). It contains information about taxpayers for…

09.01

2 min

Anna Mieszkowska
# Doing business in Poland VAT refund procedures available in Poland In Poland three VAT refund procedures are applicable: Electronically through Polish VAT return – if a taxpayer is registered for VAT in Poland; Electronically through…

17.12

4 min

Anna Mieszkowska
# TAX Compliance VAT verification activities – Polish practice As covered in our article “Checking activities in Poland – key areas of focus and consequences”, verification activities are the main form of operational oversight…

14.11

5 min

Aleksandra Plichta
# Doing business in Poland Checking activities in Poland – key areas of focus and consequences? Known locally as “czynności sprawdzające”, verification / checking activities constitute the dominant method of assessing correctness of taxpayers’ settlement and are typically initiated to clarify…

04.11

4 min

Agnieszka Radecka
# TAX Compliance Delivery of goods with assembly from Polish VAT perspective Delivery of goods with assembly refers to a combination of two elements: the supply of goods, accompanied by an assembly service at the destination of…

07.10

6 min

Anna Mieszkowska
# Doing business in Poland Invoicing and correcting documents in Poland Performing transactions that are subject to Polish VAT, taxpayers need to document them in accordance with Polish VAT rules which may often be viewed as…

11.07

5 min

Anna Mieszkowska
# TAX Compliance Correcting invoices to zero Cancelling invoices and issuing new ones is a common practice in many European countries. However not in Poland. Cancelling / correcting invoices to zero is…

11.07

2 min

Aleksandra Plichta
# TAX Compliance Practical issues with retroactive VAT registration in Poland Lack of VAT registration in the timeframe expected by the Polish VAT rules generates quite wide range of practical doubts how to suit documentation and…

11.07

5 min

Anna Mieszkowska
# TAX Compliance VAT account – how to release the funds? When taxpayer initiates a business account in Polish bank, it is automatically provided with a VAT account. B2B customers receiving invoices from the taxpayer may…

10.07

2 min

Anna Mieszkowska
# Doing business in Poland SAF-T for VAT in Poland Standard Audit File for VAT (‘SAF-T’, in Polish “JPK”) is a .xml file, prepared based on the .xsd schema presented by the Ministry of Finance,…

26.06

2 min

Anna Mieszkowska
# TAX Compliance VAT account – how to release the funds? When taxpayer initiates a business account in Polish bank, it is automatically provided with a VAT account. B2B customers receiving invoices from the taxpayer may…

26.06

2 min

Anna Mieszkowska
# Doing business in Poland How to submit VAT data in Poland (basic reports) There are several types of VAT-related reportings / declarations that should be submitted by VAT taxpayers in Poland depending on the type of transactions done.…

10.05

3 min

Anna Mieszkowska
# Doing business in Poland Suspension of VAT registration in Poland Some foreign entities are obliged to register for VAT only for the aim of a particular project. After the project is finalized, a foreign taxpayer…

06.05

1 min

Anna Mieszkowska
# Doing business in Poland VAT deregistration in Poland How to deregister from VAT in Poland? Is it a complicated process? Based on the VAT provisions, if a taxpayer stops to perform taxable activities,…

30.04

2 min

Anna Mieszkowska
# Doing business in Poland Retroactive VAT registration in Poland Registration for VAT should be done before the date of performing the first taxable activity (local supply of goods, provision of service, export of goods,…

22.04

2 min

Anna Mieszkowska