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Poland

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Poland

Poland: modification of INTRASTAT thresholds

The Polish INTRASTAT thresholds have been modified: Basic threshold for arrivals: PLN 6,000,000 Basic threshold for shipments: PLN 2,800,000 Detailed threshold for arrivals: PLN 105,000,000 Detailed threshold for shipments: PLN 158,000,000
Country Briefs
19 December 2024

Poland and cannabis

Poland increases VAT rate to 23% on hemp-based products. “Medical marijuana,” however, remains taxed at 8%.
Country Briefs
10 December 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
Country Briefs
11 March 2024

Poland – E-invoicing optional by 2022 mandatory by 2023

From 1st January 2022, Polish companies will be able to use electronic invoicing on a voluntary basis. From 1st January 2023, electronic invoicing will become mandatory. Electronic invoicing in Poland is based on the Krajowy e-Faktur System or KSeF (National Electronic Invoice System) platform. The test environment and documentation on the implementation of electronic invoicing...
Country Briefs
25 October 2021

Poland – Self-Billing – No Response Means Approval

The European Directive 2006/112/EC (article 219a and 224), allows for a purchaser to issue the invoice (self-billing) where there is an agreement between the supplier and the purchaser and if each invoice is accepted by the supplier. Where self-billing is applied, invoicing shall be subject to the rules in the Member State in which the...
Country Briefs
20 September 2021

Poland – Implementation of Fractional Payments

As part of implementing the split payment system in Poland, the Polish tax authorities published the white list of taxable persons on 1st September 2019. Among other things, this list includes the bank account numbers provided by the taxable persons implicated by this obligation, i.e. companies making sales (B2B) of more than PLN 15 000...
Country Briefs
20 July 2021

Poland – SAF-T Implementation Postponed

Poland has once again postponed the replacement of periodic VAT returns with the SAF-T (Standard Audit File for Tax), an international standard for the electronic exchange of data from organisations to a national tax authority or external auditors. From 1st April 2020, the new regulations should only apply to companies with more than 250 employees...
Country Briefs
20 July 2021

Poland – Reporting Obligations in Poland

The Polish Ministry of Finance has announced that VAT-registered taxpayers will no longer have to file both VAT returns and the SAF-T(Standard Audit File for Tax), an international standard for electronic data exchange, at the same time. From April 2020, taxpayers declaring a turnover of more than PLN 50,000,000 (approximately EUR 11 million) will only...
Country Briefs
18 July 2021

Poland – A New JPK_VAT File

From October 1st, 2020, companies will send only one document ( JPK_VAT) to the tax office consisting of a registration section and return section. The tax authorities may impose a fine of 500 PLN for every error in the new JPK_VAT.
Country Briefs
19 September 2020
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