Undertakings conducting business under a license on the territory of Special Economic Zones (hereinafter: SEZ)
Thorough verification of a seller is the tax authorities’ duty rather than that of the purchaser of the goods
This conclusion follows from a judgment of the Voivodship Administrative Court (WSA) in Łódź of 25 June 2019, case no. I SA/Łd 218/19. Combating tax abuse is a duty of tax authorities rather than of the taxpayer.
On 29 July 2019, President of the Republic of Poland signed the Act on amending the act on the tax on goods and services and certain other acts of 4 July 2019. The amendment has introduced a number of modifications to the VAT Act, Excise Duty Act, Tax Code and Penal Fiscal Code.