New factors to strike off taxpayers from VAT register of taxpayers
Striking off the VAT payers from the relevant register will be possible without undertaking any verifying operations and – additionally – when the data... Read more.
The deadline to deduct VAT input tax in case of intracommunity goods purchase, import of services, import of goods
The right to deduct – as amounts of input tax – the amounts of output tax, which were not recognized in the relevant VAT return, is to function backwards... Read more.
Doing away with VAT exemption for services forming part of financial and insurance services
The Act repeals Article 43 subparagraph 13 of the VAT Act and Art. 43 subparagraph 14 referring thereto. As an exception, this change is to come into force on 1st... Read more.
Reverse charge – an amendment of Attachment 11
Another extension refers to the list of goods in Attachment 11 to the VAT Act – in addition will be subject to tax by the reverse charge mechanism the following:... Read more.
Reverse charge for construction and erection works for subcontractors
Since 1st January, 2017, a majority of construction works (classified on the basis of PKWiU2008 (Polish Standard Classification of Economic Activities) used for... Read more.
