In a private tax ruling issued on July 1, 2019, the Head of the National Revenue Information Service confirms that leasing or renting passenger cars outside of the Republic of Poland, which, however, are also used in Poland for more than 30 days, constitutes intra-Community acquisition of goods, which consequently entails the obligation to settle excise duty in Poland.
Consequences in CIT and PIT of the non-contractual exit of the United Kingdom of Great Britain and Northern Ireland from the European Union
On 29 August the President of the Republic of Poland signed the Act on amending the act on the tax on goods and services and certain others acts. The introduction of subsequent crucial changes for businesses in VAT concerning the mandatory split payment (SP) is approaching inevitably.
Initially, the minimum tax rate was introduced in Poland in 2018, regarding only property, which initially value exceeded PLN 10 million. Currently, the tax applies to all entrepreneurs renting almost every category of buildings, including from the hotel industry, or even residential buildings.