Handbooks

Books

Split Payment from 1 November 2019.

Gazeta Prawna’s Handbook “Split Payment from 1 November 2019” authored by Janina Fornalik and Magda Jaworska has just been launched on the market.

This Gazeta Prawna’s Handbook comprehensively discusses the principles of functioning of the split payment mechanism under the new provisions of law. By reading the publication its readers will learn:

  • what transactions, goods and services are covered by the obligatory split payment,
  • what the rules of operation of the VAT account are,
  • what obligations and benefits result from the application of the split payment mechanism.

The Handbook also describes the effects of changing settlements from the reverse charge mechanism to mandatory SPM, as well as detailed rules for applying mandatory split payment in the public finance sector and in business such as construction, automotive and electronics.

The whole publication is supported with practical examples.

2019 VAT Commentary

We are pleased to announce that the latest, 15th edition of Tomasz Michalik’s Commentary to the VAT Act covering the legal status as of 1 April 2019 has just been published.

The commentary covers the latest amendments to the Act and secondary legislation and also discusses the amendments made (and indicates the amendments planned) to Directive 2006/112, including those that will affect the situation of Polish taxpayers in the coming months.

There have recently been immense dynamics of amendments to VAT regulations, both at the domestic and EU level. There is also no indication that this state should change in the near future. A good guide to this increasingly less stable world of VAT is invaluable.

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Among others, this Commentary explains practically issues related to:

  • the scope of VAT on the supply of goods, including intra-Community acquisition and delivery, and provision of services;
  • determination of the place of supply for the supply of goods, intra-Community acquisition and delivery of goods, import of goods and provision of services;
  • determination of the tax point, including for small taxpayers and of the tax base;
  • tax assessment and collection rules;
  • current tax rates and the catalogue of exemptions;
  • deduction rules and tax refund conditions;
  • forms of tax payment, including submission of SAF-Ts and VAT returns;
  • special procedures regarding small entrepreneurs, farmers, tourist services, supplies of second-hand goods, works of art, tax refunds for travellers.

The most important amendments introduced in 2019 include:

  • new rules for applying bad debt relief;
  • no requirement to submit a separate application for a refund of excess VAT;
  • changes in VAT exemptions regarding PPK management services, debt collection services, including factoring;
  • extending the exemptions from the obligation to run cash registers;
  • indefinite retention of increased VAT rates of 8% and 23%, with the possibility of their reduction depending on the condition of the economy;
  • facilitating the use of the MOSS procedure for taxation of digital services;
  • succession of the obligation to pay VAT regarding the enterprise inheritance;
  • new VAT rules related to the issue of vouchers.

In addition, in the publication the author refers to planned amendments, including:

  • a flat-rate scheme for farmers;
  • on-line cash registers and restrictions of the possibility of keeping turnover records and tax amounts by means of cash registers that will not have a connection with the Central Repository and the possibility of sending information from the cash register to this Repository;
  • simplifying tax settlements and streamlining compliance with obligations towards the tax authorities by introducing SAF_VDEK – replacing the existing VAT returns and SAF_VAT;
  • introduction of regulations regarding the Central Register of Invoices.

The Commentary in question is intended for:

  • tax and accounting advisors supporting companies, foundations and associations, cooperatives and local government units;
  • chartered accountants;
  • employees of tax and customs and tax offices, including tax control inspectors (National Revenue Administration);
  • employees of local government and state administration, including appeal bodies;
  • judges of administrative courts;
  • legal advisers and lawyers;
  • VAT taxpayers, including “small taxpayers”.

You are kindly invited to learn more about this publication on the website of C.H. Beck publishing house

Split Payment Mechanism in Questions and Answers

“Split Payment Mechanism in Questions and Answers”, the latest publication authored by Janina Fornalik and Marek Przybylski from the MDDP’s VAT Practice has just appeared in bookstores. The book was published by C.H. Beck publishing house.

The authors’ intention was to create a practical and accessible guide to the split payment regulations, which Poland introduced as one of the first EU countries. In practice, the new regulations cause a number of everyday misgivings, despite the issue of tax explanations in this regard by the Ministry of Finance.

Therefore, in order to make it easier to apply the new regulations, the book offers practical tips on the use of the split payment mechanism, the risks and potential benefits involved.

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The publication consists of two parts. The first part describes the most important institutions related to the application of SPM, such as the essence of this mechanism, VAT account, transfer message, benefits of using SPM and joint and several liability. It also discusses announced amendments that could potentially apply from 2019.

The second part includes a set of questions and doubts related to the use of SPM, which appear in the authors’ practice, in press publications, or taxpayer questions, including those formally reported to tax authorities in the form of applications for individual advanced tax rulings.

The biggest advantage of the presented publication is over 100 specific questions. These questions are frequently very detailed and require careful analysis. Thanks to this, the answer is comprehensive and presented in a transparent way.

You are kindly invited to learn more about this publication on the publisher’s website.

Real Estate Taxation in Business Operations. Property Tax. Tax on Revenues from Buildings

The first edition of the book published by Wolters Kluwer entitled “Real Estate Taxation in Business Operations. Property Tax. Tax on Revenues from Buildings” authored by Justyna Bauty-Szostak and Rafał Kran from the MDDP’s Real Estate Practice appeared on the market.

The book discusses in a practical way the most important principles of taxation of real estate owned by entrepreneurs.

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What distinguishes the publication is an innovative way of combining real estate taxation issues and the newly introduced tax on building revenues. The authors cite numerous body of case law, including key judgments of the Constitutional Tribunal of December 2017. They indicate possible ways of interpreting the provisions of the Act on local taxes and charges and the Building Law against the issues that entrepreneurs most frequently face in practice.

The book addresses such issues as:

  • taxation of buildings, structures and land belonging to entrepreneurs operating in various industries (including development, industrial, energy, railway business),
  • leasing vs property tax,
  • determining the property taxpayer in various situations;
  • fixed assets and the subject of property tax;
  • tax on revenues from the rental of buildings according to the rules in force in 2018 and changes planned for 2019.

The book is now available in bookstores.

Case Law in Tax Cases

The commentary contains an analysis of 30 important and controversial judgments in tax cases issued by Polish courts and the Court of Justice of the European Union.

The purpose of the book is to present the position of courts in specific cases along with a reconstruction of their reasoning. The aim is to find as stable reference points as possible in the construction of judicial interpretative hypotheses and the selection criteria that the courts apply when there are several hypotheses in a particular situation.

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The authors of the study are both reputable practitioners, including judges, and academics. The publication is intended for tax advisers, lawyers, legal counsels and judges. It will be a valuable source of knowledge for employees of government and local government administration bodies.

More: https://www.profinfo.pl/sklep/orzecznictwo-w-sprawach-podatowych,58548.html