How do you establish, settle and operate a VAT Group?

Dedicated workshop for companies

Starting from January 2023, Polish taxpayers will have an opportunity to establish a VAT Group, a solution already in place in most European countries, allowing a group of entities to function as a single taxable person for VAT purposes. Thanks to it, transactions carried out between group members are not subject to VAT.

Joint VAT settlements can bring many benefits, in particular by improving cash flow as a result of centralised settlements with the tax authorities, and sometimes tangible financial benefits. At the same time, taxpayers wishing to form a VAT Group must meet certain statutory conditions, although these are not as restrictive as in the case of an income tax group. The regulations introduce a number of obligations and restrictions on the operation of a VAT Group, such as the need to keep records of intra-group transactions or to apply individual coefficients.

The establishment of a VAT Group and proper settling of economic events carried out inside and outside the VAT Group requires the implementation of appropriate processes and procedures in individual companies to protect them from unexpected pitfalls.

Therefore, in order to facilitate your analysis of what benefits may arise from the application of a VAT Group in your business and what the process of establishing, settling and dissolving a VAT Group looks like, we encourage you to participate in a dedicated closed-door online live training on VAT Groups facilitated by experts from MDDP Michalik Dłuska Dziedzic i Partnerzy on MDDP Knowledge Platform.

During the training, among other things the following issues will be discussed:

  • Who can establish a VAT Group and in what circumstances?
  • What impact does the establishment of the Group have on sales documentation and reporting?
  • How do you settle the first months of the VAT Group’s operation?
  • Does the establishment of a VAT Group impose any new obligations on its members?
  • Can a VAT Group apply advance tax rulings issued for its members?
  • How should the settlements of periods prior to the establishment of a VAT Group be adjusted?
  • What are the consequences of failing to meet the criteria for the existence of a VAT Group and when does a VAT Group cease to exist?
  1. General characteristics of VAT Groups and related concepts.
  2. Rationale and requirements for the establishment of a VAT Group, including the interpretation of the importance of financial, economic and organisational links.
  3. Principles of settlement within a VAT Group as well as with third parties.
  4. Settlements in the transitional period related to the establishment and dissolution of the VAT Group.
  5. Challenges of determining the scope of the right to deduct input VAT – the application of individual and group proportions.
  6. Issues related to the documentation and reporting of business events by VAT Group members.
  7. Causes and consequences of the dissolution of a VAT Group.
  8. Practical analysis of examples and doubts raised by the participants.
  9. Q&A session.

Tax specialists, finance directors, chief accountants, accountants, corporate finance officers.

  • Workshop subjects tailored to the specifics and needs of the client.
  • Practical examples of the application of regulations.
  • Opportunity for discussion and active questioning of the expert during the meeting.
  • Opportunity to suggest inclusion of subjects important to participants in the training agenda.
  • Presentation from the meeting to all participants.
  • Recording of the training available to participants.
  • Certificate of participation.
  • Determined individually with the client and dependent on the specific subject of the training and the number of participants.
  • Company-dedicated, closed workshops with MDDP experts tailored to the specific nature of the client’s business.
  • The workshop is conducted in the online format (e.g. MS Teams, ClickMeeting platforms or client’s tool), at a date previously agreed with you or on site.
  • 2–3-hour meeting, depending on the number of questions raised.
  • Unlimited number of workshop participants on the client’s part.
Janina Fornalik

Partner | Tax advisor
Tel.: +48 660 440 141

Marek Przybylski

Manager | Tax advisor | Legal Counsel
Tel.: +48 509 567 231