Works are underway in the Sejm on a draft law to amend several statutes aiming at simplifying procedures for businesses in tax and commercial law (the so-called SME Package). The bill provides for amendments to a number of statutes in order to make doing business in Poland more straightforward.
A new solution has been proposed in the statutes on personal income tax and corporate income tax, favourable to those businesses whose customers fail to pay their liabilities on time. The Ministry of Entrepreneurship and Technology has proposed a bill to amend certain statutes in order to mitigate payment gridlocks by introducing an allowance for bad debts. The proposed solution has been modelled on a similar allowance under the VAT Act and aims to strengthen the creditor's position.
Transloading at European logistic centres should no longer pose a problem to VAT payers.
The case involved a company making deliveries to, inter alia, a business partner in the UK as part of its business. The company had undertaken to its recipient to maintain a specified stock levels at its warehouse (a logistics centre) located in Belgium, which is operated by a local logistics company.