Category: Value added tax

The provisions of SLIMVAT 3 – the next release of the VAT changes package – are now in force. Most of the tax changes provided for in the SLIMVAT 3 package came into effect on 1 July 2023.

In this post, we look at the most important VAT changes for international trade.

In accordance with the ruling of the Supreme Administrative Court (NSA) of 15 November 2022 (ref. I FSK 95/19), the indication of the date on which taxable activities commenced in the past does not make the obligation to register for VAT purposes in Poland retroactive and does not give rise to an obligation to correct settlements in connection with transactions settled in accordance with the reverse charge mechanism (reverse charge).

On 17 January 2023, we informed you on our blog [in this post] about another update on the project related to the establishment of the National e-Invoicing System (KSeF). After public consultation, it became clear that the proposed changes do not suit taxpayers and require further work on the Act.

The purpose for which the National e-Invoice System (KSeF) was established is to be able to issue, store and maintain structured invoices in a centralised database. The KSeF will be integrated with, among other things, the Electronic Invoicing Platform, which is used for public procurement services. The system was introduced in Poland at the beginning of 2022, but its mandatory use is not planned until 1 January 2024. In the meantime, the legislator is once again updating the project’s assumptions.

A company’s expenses incurred in connection with the implementation of its corporate social responsibility policy are in the nature of promoting the company and, therefore, related to taxable activities – judgment of the Supreme Administrative Court in Poland (NSA) from 8th of March 2022 (signature I FSK 1760/18).

On 6th of October 2022 the Court of Justice of the European Union (CJEU) has handed down a ruling with signature C 250/21 in a dispute between the Director of National Fiscal Information (KIS) and a Polish closed-end investment fund concerning the VAT exemption of sub-participation services.

The Court of Justice of the European Union, in its ruling C-397/21 from 13th of October 2022, indicated that the recipient of the service has the right to submit a request for a refund to the tax office if the tax has been paid and the service provider is in liquidation.

On the 11th of October 2022 the Supreme Administrative Court (NSA) has issued a ruling with signature I FSK 396/21 on the determination of a fixed establishment for VAT purposes.

On 29th of September 2022 The Court of Justice of the European Union has handed down a ruling with a signature C-235/21, which could have a significant impact on the fundamental importance of the VAT invoice in business transactions and leave taxpayers in ongoing uncertainty regarding the qualification of non-tax documents. According to the ruling, in exceptional cases, an agreement between contracting parties may be considered as a VAT invoice.

REX (Registered Exporter System) is a system where you can document the preferential origin of goods with dedicated statements of origin. It is worthwhile to do this in order to make statements of origin yourself.