51 results found

We are proud to present the next edition of our Tax Review which contains a selection of rulings and interpretations that were issued or published in March 2016.

The President signed the amendment to the Excise Tax Act on August 27, 2015. The new regulations shall pass into law on January 1, 2016.

Significant tax changes affecting the pharmaceutical sector came into force on 1 January 2011.

The first thing to mention is that some European Union countries recognized the exchange of bitcoins for real money as a service akin to financial services already before the CJEU handed down the judgment considered here.

Poland's mandatory e-invoicing system KSeF has encountered significant technical challenges since its phased rollout began in February 2026, affecting taxpayers' ability to meet compliance obligations.

Poland's Minister of Finance announced that the application of a retail sector tax will be suspended following the EC's decision on opening an in-depth investigation and issuance of an interim injunction.

The commented judgment is particularly important for entrepreneurs acquiring receivables due from Polish entities.

As of 01 January 2025, taxpayers from the European Union can benefit from the small- and medium-sized enterprises (SME) procedure.

On February 23, 2016 the Supreme Administrative Court (NSA) decided in case no. I FSK 1573/14 to submit a preliminary question to the Court of Justice of the European Union to establish whether the definition of ‘first occupancy' of a building or structure or any part thereof provided in Poland's VAT Act is compatible with EU laws.

The case considered by the Court concerned a company which in 2011 acquired an enterprise owned by a natural person in the form of a non-monetary contribution.

Pursuant to Article 28b of the VAT Act, the place of providing services, in terms of the services provided to a taxpayer, is the place where the taxpayer, as recipient of the services, has established its business.

Court of Justice of the European Union (CJEU) in its ruling of October 22, 2015 specified in detail the standards of diligence which influence the right to deduct the VAT.

The Supreme Administrative Court in its ruling handed down on August 20, 2015 (case file number: I FSK 869/15) ruled that the consumption of electricity by the company and used in mineralogical processes will be subject to excise duty.

Importing goods from third countries into Poland generally triggers an obligation to pay value-added tax (VAT) at the time of customs clearance.

On 1 July 2018 the split payment mechanism was introduced into the Polish VAT system as another measure against VAT fraud.

On September 25, 2015, the Supreme Administrative Court issued a judgment (case file no. I FSK 578/15), in which it addressed the notion of "fixed establishment" for the purposes of VAT and the abuse of rights in connection with VAT.

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.