The cross-border changes in the value-added tax!

On 01/01/2020, the European changes to the VAT law came into force (so-called Quick Fixes). The new rules concern the following areas:

New requirements regarding the EU registration for VAT purposes when carrying out intra-Community supply
New documentation requirements to prove intra-Community supplies
Call-off-Stock warehouse
Chain transactions

It is worth remembering that the Polish legislator has not managed to introduce relevant legal acts into Polish regulations on time. The Polish Ministry of Finance has notified that until the introduction of the changes to the Polish regulations, Polish taxpayers will have a choice between applying the previous provisions of Polish law or the new provisions of the Directive (Implementing Regulation is directly applicable). However, this choice shall be consistent.

You will find more information in the short guide.

Author:
dr Małgorzata Stępień, MBA, attorney at law (PL)/tax advisor (PL)

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Dr. Małgorzata Stępień

MBA, attorney at law (PL)/tax advisor (PL). I assist clients - foreign companies investing in Poland, at all stages of the investment process, by creating tax structures, tax planning, tax risk management and increasing the effectiveness of VAT settlements. In my daily work with clients, I focus on the comprehensiveness and interdisciplinarity of my consultancy. I also represent clients in tax proceedings before tax authorities.

About us

TAX & LAW TELEGRAM is a blog run by tax specialists from the law firm VON ZANTHIER & DACHOWSKI. Our team consists of tax advisors, legal advisors and auditors who support entrepreneurs on a daily basis. As practitioners, we perfectly understand the needs of companies, and the tax advice we offer allows our clients to effectively manage their businesses. On our blog we share our knowledge and experience in the field of tax law, VAT, cross-border transactions, as well as legal and tax advice for international entities.

We take the utmost care with each and every case we deal with and provide tax advice on an ongoing basis. We know that every detail is important in the context of the correct and effective management of tax policy of a company. Properly prepared procedures and compliance of the company’s activities with the law will allow it to avoid potential sanctions, as well as achieve the assumed business objectives.