Poland | ‘White List’ issued by Polish tax authorities

By |September 19th, 2019|

On 1st September 2019 the so-called Polish "White list" came into effect. The new electronic register of Polish VAT payers will be kept by the Head of the National Tax Administration. In addition, it is available on the Ministry of Finance's website. More details can be found in our earlier [...]

Poland I Mandatory Split Payment Launch Delayed to November 2019

By |August 12th, 2019|

Poland has delayed the launch of its mandatory split payment mechanism for selected goods and services from 1st September 2019 to 1st November 2019. As of this date, the procedure will become mandatory in certain fraud-sensitive industries, like electronics, steel products, scrap, construction and coal. These rules will also apply [...]

Poland / Defers Move to Replace VAT Returns Until April 2020

By |August 6th, 2019|

The Polish government has delayed its introduction of the extended Polish SAF-T file as a replacement for the VAT return, until April 2020. As reported in our earlier story, this system was initially planned to come into effect from 1st January 2020 for large companies and as of 1st July 2020 for the [...]

Poland | Parliament Receives Proposal to Replace VAT Returns with SAF-T

By |July 15th, 2019|

On 7th June 2019, the Polish Ministry of Finance submitted its updated draft bill to enact certain VAT changes to the Polish Parliament.  Key within this change was the request to delay the launch date of its extended SAF-T system, which will be a replacement for the VAT return (SAF-T [...]

Poland I Rolls-out “White List” VAT Tool Effective From September 2019

By |June 20th, 2019|

Poland has recently enacted legislation introducing a VAT register for companies, known as a “white list”, to enhance VAT compliance from 1st September 2019. The register will hold key information on VAT-registered companies in Poland including: their contact details; dates of VAT registration; dates and reasons for deregistration/reregistration; and their [...]

Poland | Mandatory “Split Payments” Launch Brought Forward to 1st September 2019

By |May 26th, 2019|

The Polish authorities recently published a draft proposal to introduce the mandatory split payment mechanism for selected goods and services in Poland, from 1st September 2019. Initially Poland was authorised by the Commission to introduce this measure from 1st March 2019 but the Polish Ministry of Finance had postponed the measure to 2020. Under the [...]

Poland | Delay to Split Payment Mechanism

By |May 3rd, 2019|

The European Commission recently authorised Poland to introduce a mandatory split payment mechanism for certain business-to-business (B2B) supplies of goods and services, that are fraud-sensitive such as steel, scrap, electronics, gold fuels and plastics. The Polish Ministry of Finance has announced that this system is now only planned to come [...]

Poland | Update on Plan to Replace VAT Returns with Extended SAF-T File

By |April 12th, 2019|

Further to our story on Poland’s announcement to replace the Polish VAT return with an extended Standard Audit File for Tax (SAF-T) in 2019, the Ministry of Finance recently announced that its launch date is delayed to 2020. Under the amended timeline, the new JPK-VDEK file will come into effect as of 1st January 2020 [...]

Poland | VAT Changes Including Rate Cut on Digital Books Delayed until 1st June 2019

By |March 20th, 2019|

Earlier in the year we reported that the 2019 Polish budget has provided for various legislative changes to the Polish VAT system, including the alignment of VAT rates on printed and digital publications. We have learned that the effective date for the following amendments which was originally expected to be [...]

Poland | Proposal to Introduce Mandatory Split Payment Mechanism from March 2019

By |February 13th, 2019|

The EU Commission has published the proposal for a council implementing decision authorising Poland to introduce a mandatory split payment mechanism for certain supplies of business-to-business (B2B) goods and services which are vulnerable to fraud. Under this split payment mechanism, businesses will be required to open a separate “blocked VAT [...]

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