From 01/01/2020 VAT-tax payers are obliged to make transfers to the bank account indicated in the so-called white list if the invoice amount exceeds PLN 15,000 gross. Payment to an account not included in the list will have the following consequences:
Category: 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