The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes

The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing. This trend brings some legal issues, also in terms of the VAT area. As a rule, charging electric cars is considered a complex supply consisting of a supply of goods -…

New version of the JPK_FA structure from the 1st of April

The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting the scope and content of the data presented therein to the current legal status. The ministry also released…

The reduction of the limit of cash transaction B2B to 8k PLN – tax consequences

One of the changes introduced by the Polish Deal from 1st January 2022 is the reduction of transactional limit for cash payments in B2B transactions in the Entrepreneurs Law. The current limit of 15k PLN will be reduced to 8k PLN which will affect tax settlements in certain areas where tax regulations refer directly to the…

Poland participates in the pilot EU VAT Cross-Border Rulings (CBR) project

Ministry of Finance has informed that Poland joined to the voluntary EU VAT CBR pilot project. EU VAT CBR is a new instrument which enables VAT taxpayers to obtain rulings on the VAT treatment of cross-border transactions in which the National Revenue Administration in Poland and tax authorities of the other EU Member State (also…

Limits to the application of VAT exemption for the rental of residential real estate for residential purposes

On October 8, 2021, the Minister of Finance, Development Funds and Regional Policy issued a general ruling No. PT1.8101.1.2021, in the scope of VAT taxation of renting or leasing residential real estate for housing purposes. The general ruling concerns the possibility of applying the VAT exemption under Art. 43.1.36 of the VAT Act in the…

MDDP Partnerem konferencji z okazji 30-lecia Wolters Kluwer

Niekończące się zmiany przepisów podatkowych oraz wprowadzanie coraz to nowych podatków oraz sankcji to codzienność całej branży podatkowo-księgowej. I właśnie te najistotniejsze zmiany w prawie podatkowym w 2021 r. i planowane na rok 2022, a także wyroki polskich sądów administracyjnych i TSUE będą tematem konferencji „Podatkowy Rollercoaster, czyli codzienność księgowych i doradców podatkowych” zorganizowanej przez…