Value Added Tax Archive - Buchhaltung in Polen Katarzyna Kuczkowska

Taxes 2023: VAT sanctions under new rules

by buchhaltung-admin | 06/08/2023

Provisions mitigating the existing rules on sanctions in VAT were introduced to the VAT Act. The changes providing mainly for the abolition of automaticity in imposing penalties are directly related to the judgment of the Court of Justice of the European Union. The...

Taxes 2024: The basic VAT refund period will be reduced to 40 days

by buchhaltung-admin | 07/05/2023

The basic VAT refund deadline is to be shortened by one third (from 60 to 40 days) – results from the draft amendment of the Ministry of Finance, which provides for the introduction of e-invoicing and the use of the National e-Invoice System (KSeF) on July 1,...

Taxes 2024: National Revenue Administration (Krajowa Administracja Skarbowa, KAS) authorities with direct access to data from National System of e-Invoices (Krajowy System e-Faktur, KSeF)

by buchhaltung-admin | 23/04/2023

As part of the obligatory National e-Invoice System (KSeF), the authorities of the National Revenue Administration will have direct access to detailed information contained in invoices, according to the new version of the draft amendment, which will introduce the...

Providing the contractor with a fixed asset free of charge and output VAT

by buchhaltung-admin | 02/04/2023

VAT is subject to, among others: paid delivery of goods and paid provision of services within the territory of the country. The transfer of the right to dispose of the goods as owner is considered to be a supply of goods. On the other hand, the provision of services...

PIT: Bad debt relief in income tax for natural persons

by buchhaltung-admin | 06/11/2022

Bad debt relief in PIT (Article 26i of the PIT Act) is a reduction of the tax base by the value of unpaid debts or increasing this base by the value of paid liabilities. In these cases, it is about remuneration for the delivery of goods or the performance of a service...

Sending the VAT refund by the tax office to the account without split payment

by buchhaltung-admin | 28/08/2022

The tax office returned the VAT refund to the bank account, but the bank returned the transfer. The reason was that the entrepreneur did not have a split payment account with this bank. Is the bank’s operation correct? How should the bank proceed in such a...

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Taxes 2023: VAT sanctions under new rules

Taxes 2024: The basic VAT refund period will be reduced to 40 days

Taxes 2024: National Revenue Administration (Krajowa Administracja Skarbowa, KAS) authorities with direct access to data from National System of e-Invoices (Krajowy System e-Faktur, KSeF)

Providing the contractor with a fixed asset free of charge and output VAT

PIT: Bad debt relief in income tax for natural persons

Sending the VAT refund by the tax office to the account without split payment

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