Joint and several liability of a tax representative – judgment of the General Court of the European Union
CJEU judgment in Case T-356/25 Rapera: is a tax representative jointly liable for VAT when they only file returns and make tax payments?
KSeF 2026 – the 5 most common mistakes in structured invoicing and how to avoid them
The mandatory National e-Invoicing System (KSeF) fundamentally changes the way transactions between businesses are documented. We outline five key areas that deserve particular attention.
SENT changes for the clothing and footwear sector from 20 June 2026 – what do they mean for businesses?
On 20 June 2026, amendments to the SENT rules on the transport of clothing and footwear entered into force. What does this mean for businesses?
Can the issuer choose the invoice issue date in the National e-Invoicing System (KSeF)?
Director of KIS about KSeF – the tax authority addressed invoices deemed to have been issued under the so-called “offline24” mode.
Tax authorities warn that structured invoice visualisations may be treated as fictitious invoices
Director of KIS issued individual tax rulings addressing the possibility of treating a visualisation of a structured invoice as a so-called “blank invoice”.
Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?
The Court of Justice of the European Union has, for the first time, ruled in a case directly addressing the VAT implications of transfer pricing adjustments (Case C-603/24 Stellantis Portugal). This is a highly significant and controversial issue across the EU due to the absence of a harmonised approach among Member States.
Bad debt relief for VAT available only to the original creditor – the EU Court judgment in case T-233/25 Mokoryte
A taxpayer who has not received payment for goods or services supplied may – subject to certain conditions – benefit from a bad debt relief, i.e. to reduce the output VAT previously paid to the tax authorities (Article 89a of the VAT Act). However, as confirmed by the Court in case T-233/25 Mokoryte, this possibility…
New powers of the National Labour Inspectorate – don’t forget about VAT
Recently, there has been a lot of discussion about the Act amending the Act on the State Labour Inspection and certain other acts, which was signed by the President of the Republic of Poland. Understandably, in cases where a B2B contract is reclassified as an employment contract, the focus is primarily on the risks related…
Tax Explanatory Notes on SAFE allow VAT exemption in the defence sector where the exemption certificate is delayed
Recognising the negative impact of VAT on defence production, the EU regulation establishing the SAFE instrument provides for a VAT exemption with the right to deduct input VAT for supplies of defence-related products financed from SAFE funds.
Is remuneration for unauthorized use of copyright subject to VAT?
Unauthorized use of copyright rights and VAT – the CJEU ruling in case T-643/24 determines its taxation as a taxable service.