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.
From 1 January 2022, the amended Value Added Tax Act came into force, which introduced, among other things, shorter deadlines for VAT refunds. This is another improvement for taxpayers after the packages of changes known as SLIM VAT and SLIM VAT 2.
Binding Origin Information, so called WIP, confirms the information on the origin of goods to entrepreneurs and supports uniform interpretation of the rules of origin. It is an administrative decision issued by the Director of Tax Administration Chamber in Warsaw at the request of the interested party.
The so-called EORI number, (Economic Operators Registration and Identification) is a business identification number used to contact the customs authorities within the European Union. It is needed if a trader wants to sell or buy goods from outside the EU. It must be obtained before the first planned customs operation. What does it consist of and, above all, how to obtain it?