Poland: Application for an AEO authorisation through the EU trader portal As of October 1 2019, economic operators should introduce all new applications for authorised economic operator (AEO) status together with the self-assessment questionnaire (SAQ) electronically. The transitional...

Poland: Poland introduces the white list of VAT taxpayers The amendment of the Polish VAT Act, in force since September 1 2019, introduced regulations on the electronic database of taxpayers registered for VAT purposes in Poland (the so-called ‘white list’, or ‘e-register’)....

Poland: Poland introduces substance test for payments to recipients abroad As stated in the April issue of ITR, payments from Poland to a foreign entity subject to withholding tax (WHT) exceeding PLN 2 million ($500,000), will be subject to a standard 19% WHT rate. Such a recipient...

Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced The Polish Ministry of Finance is amending the VAT Act and some other acts, providing for the introduction of a mandatory split payment model for certain transactions from September 1 2019. Źródło:...

Pay and refund of withholding tax in Poland From July 1 2019, payments from Poland abroad that are subject to a withholding tax (WHT) regime and exceeding PLN 2 million ($520,000) will be subject to a standard 19%/20% WHT rate. Źródło: ITR

Poland: Poland widens definition of related parties “Polish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019. The new definition of “related parties” has been extended to include “significant...