Comprehensive VAT support – from day-to-day compliance and tax disputes to advanced technology-driven solutions.
VAT is one of the most complex and rapidly evolving areas of tax law, requiring both in-depth technical expertise and a practical understanding of commercial realities.
We provide our clients with comprehensive support—from day-to-day VAT compliance and strategic advisory services to representation in disputes with the tax authorities.
By combining the experience of our team with modern technology-driven solutions, we help businesses manage tax risk effectively, optimise processes and ensure compliance with the applicable VAT regulations.
clients who have placed their trust in us
tax and administrative court proceedings in which we have represented clients
fiscal penal proceedings in which we have acted (representing various parties)
We develop effective and robust tax solutions tailored to our clients’ business activities. We combine international best practice with a pragmatic commercial approach.
We provide comprehensive support with VAT compliance obligations. We assist clients in implementing procedures and processes aligned with current legislation, helping minimise the risk of errors and penalties.
We represent clients at every stage of tax proceedings – from tax audits to litigation before the administrative courts. We defend businesses’ interests effectively in disputes with the tax authorities.
We support businesses engaged in both domestic and international trade in managing their excise duty and customs obligations correctly, reducing both operational and tax risks.
We advise clients across a broad range of sectors, taking into account the specific characteristics of their business activities, operating models and regulatory environment.
Drawing on extensive experience gained through working with businesses of varying profiles, we identify VAT risks effectively and develop solutions tailored to commercial realities and sector-specific requirements.
We provide support that addresses genuine business challenges arising both from legislative developments and from our clients’ operating models.
As one of only three firms in Europe, we advise the European Commission on the development and improvement of the EU VAT system.
We actively participate in the work of one of Poland’s leading employers’ organisations, contributing to the dialogue on tax regulation.
We work alongside a European network of tax advisers to develop and promote international VAT best practice.
For many years, we have consistently been recognised as one of Poland’s leading tax advisory firms in the field of VAT.
Our positions in prestigious legal and tax rankings confirm not only the quality of our services, but also our effectiveness in complex matters and the confidence our clients place in us.
Tomasz Michalik has been ranked Band 1 in Chambers Europe for the twentieth consecutive year—the highest individual ranking for tax advisers in Poland. An achievement unmatched by any other practitioner.
Ranked at the highest level of the International Tax Review rankings for the eighth consecutive year.
An MDDP expert recognised in Dziennik Gazeta Prawna's prestigious ranking. He has also been recognised as one of the legal representatives appearing most frequently before the Court of Justice of the European Union in tax cases.
Dziennik Gazeta Prawna awarded MDDP first place for litigation before the courts and tax authorities, recognising cases that have shaped tax practice in both Poland and across the European Union.
Recognised in the Tax Controversy category of the prestigious International Tax Review rankings, reflecting the growing strength of MDDP's tax disputes practice.
Recognised twice for her expertise in excise duty and customs. Acknowledged for combining regulatory expertise with a practical understanding of emerging business models.
Tomasz Michalik once again recognised as the leading individual in the VAT category for representing clients in cases of fundamental importance to the tax system.
MDDP received eight distinctions, including awards for VAT, excise duty, customs and tax disputes.
MDDP recognised in five categories, including first place for contributing to the development of high-quality tax legislation. The firm was recognised for its active involvement in both Polish and European legislative initiatives.
Partner | Tax adviser | Head of the VAT Practice E: tomasz.michalik@mddp.pl T: (+48) (22) 322 68 70
Partner | Tax adviser E: janina.fornalik@mddp.pl T: (+48) 660 440 141
Partner | Tax adviser E: bartosz.bogdanski@mddp.pl T: (+48) 660 440 140
Partner | Tax adviser E: pawel.gos@mddp.pl T: (+48) 602 704 577
Partner | Tax adviser E: joanna.rys-bednarczyk@mddp.pl T: (+48) 503 973 366
Partner | Tax adviser | Head of Tax Litigation Team E: jakub.warnielo@mddp.pl T: +48 600 816 431
Value Added Tax (VAT) is an indirect tax charged at each stage of the supply chain on the supply of goods and services.
VAT rates and rules vary between jurisdictions and according to the nature of the activities concerned. Within the European Union, however, VAT operates under a harmonised framework, meaning that Member States apply common VAT principles.
The objective is to facilitate intra-EU trade and eliminate administrative and tax barriers between Member States.
Poland applies three principal VAT rates: 23% (the standard rate), 8% (for certain construction and catering services, among others) and 5% (for books and selected food products, among others). Certain supplies of goods and services also benefit from VAT exemption.
A VAT exemption means that a business is not required to charge VAT on the supply of goods or services. Exemptions may apply to specific types of activities or to businesses whose turnover does not exceed the statutory threshold.
A business is required to register for VAT where its annual taxable turnover exceeds the applicable registration threshold (currently PLN 200,000 in Poland) or where it carries out transactions subject to mandatory VAT registration, such as imports or intra-Community supplies.
Learn more about the SME scheme, which simplifies VAT compliance for small and medium-sized enterprises (SMEs):
https://www.mddp.pl/projekt-sme-przyjety-przez-rade-ministrow/
Input VAT may be recovered where the purchase invoice complies with the applicable regulations and the acquired goods or services are used for the purposes of the business.
Recovery is permitted provided that the invoice has been issued by a taxable person and all statutory conditions for VAT recovery have been satisfied.
Yes. A tax adviser can carry out a VAT review or audit to verify that transactions have been accounted for correctly and that the business complies with applicable VAT legislation.
This helps minimise the risk of disputes with the tax authorities.
Contact our VAT experts to find out more.