Value Added Tax (VAT) is one of the most complex and fast-evolving areas of taxation, with a direct impact on an organisation’s financial efficiency and tax compliance.
We support businesses in the correct application of VAT legislation across all aspects of their operations – from day-to-day VAT compliance and transaction analysis to the design of business structures and representation in disputes with the tax authorities.
Our specialists help minimise VAT risks, enhance the quality of tax compliance processes, and provide the certainty your organisation needs to operate with confidence.
In today’s business environment, VAT is an area where tax risk arises not only from the legislation itself but, more importantly, from its interpretation and application to specific business models.
Working with experienced VAT advisers enables businesses to translate complex VAT requirements into robust, compliant and predictable processes.
Partner | Tax adviser | Head of the VAT Practice E: Tomasz.Michalik@mddp.pl T: (+48) 501 733 720
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
Get in touch with our team to discuss your business needs and explore the VAT solutions best suited to your organisation.
Value Added Tax (VAT) is an indirect tax charged on the supply of goods and services at each stage of the supply chain.
Although VAT rates and detailed rules vary between jurisdictions, VAT within the European Union is based on a harmonised legal framework. This common framework facilitates cross-border trade within the EU while reducing administrative and tax barriers between Member States.
Poland currently applies three principal VAT rates:
In addition, a number of supplies qualify for VAT exemption under specific statutory provisions.
A business is generally required to register for VAT if its annual taxable turnover exceeds the statutory registration threshold (currently PLN 200,000 in Poland) or if it carries out activities subject to mandatory VAT registration, such as certain imports or intra-Community transactions.
To learn more about the SME Scheme, which simplifies VAT compliance for small and medium-sized enterprises operating within the EU, please see our dedicated publication.
A business is generally required to register for VAT if its annual taxable turnover exceeds the statutory registration threshold (currently PLN 200,000 in Poland) or if it carries out activities subject to mandatory VAT registration, such as certain imports or intra-Community transactions.
Input VAT may generally be recovered where the purchase relates to taxable business activities, the invoice complies with the applicable VAT requirements, and all statutory conditions for deduction are satisfied.
Yes. A VAT adviser can carry out a comprehensive VAT review to assess whether transactions have been treated correctly, identify potential areas of risk and support your business in maintaining VAT compliance. Professional advice can also help minimise the risk of disputes with the tax authorities.
Contact our VAT specialists to discuss your requirements and find out how we can support your business.