Important information

Since 1 January 2015, supplies of telecommunications, broadcasting and electronically supplied services to private individuals and non-business customers are VAT taxable in the country where the customer has its seat, permanent address or normal place of

According to the amendments to the VAT regulations coming into force as of 1st January 2015 service providers are obliged to determine the Member State in which the services are actually consumed and settle the VAT due accordingly, which may force registration for VAT purposes in every Member State where the services in question are provided to private individuals and non-business customers.

 

As from 1 January 2015, new rules regarding the taxation of the private use of company cars by employees are come into force.

The new rules simplify the calculation of the taxable benefit in kind arising for employees using company cars for private purposes.

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From 1 April 2014 new VAT regulations will come into force.

The Polish Parliament passed the tax law changes. Pursuant to the new regulations, taxpayers will have the right to reclaim only 50 per cent of input VAT paid on purchases of the vehicles with a cargo capacity of less than 3,5 t. What is also important, taxpayers will be allowed to deduct 50 per cent of input VAT paid on purchases of the fuel and car service costs. To have the right of full deduction, taxpayers should maintain a mileage logbook to support that the car is used only for business purposes.

VAT changes in 2014

VAT changes in 2014

VAT changes since 1 January 2014

The tax point will no longer depend on the invoice date. As a general rule, the tax point will arise when goods are supplied or services provided. Most regulations in force concerning a special tax point will be repealed and replaced with new provisions.

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