Tax explanations on VAT groups

The Ministry of Finance published the ‘Tax explanations on VAT groups of October 11, 2022’, which includes changes and demands reported during public consultations. It is worth getting acquainted with this document, as it contains regulations on the establishment, operation and tax settlements of a VAT group, i.e. several related entities registered as a new…

Polish Deal [Polski Ład] 2.0 – changes in PIT, ZUS social security insurance and NFZ National Healhcare Funds as of 1st July 2022

Amended provisions of the so-called “Polish Deal” have been published in the Journal of Laws. Some of the changes enter into force already on 1st July 2022, whereas others will become effective on 1st January 2023. Below please find a summary of the key changes introduced by the “Polish Deal 2.0” from the perspective of…

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 -…