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Customer’s lack of registration as an EU VAT taxable person is not conclusive for impossibility to apply the 0% rate in the case of intra-Community supply of goods

2017-02-23
A judgment given on 9 February 2017 in Case C-21/16 Euro Tyre BV – Sucursal em Portugal v Autoridade Tributaria e Aduaneira, although it concerns a Portuguese company, may be of significance also for Polish taxable persons.
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Expenses settled by netting may be included under tax deductible costs regardless of their amount

2017-02-23

As of 1 January 2017, the CIT Act has been supplemented with Article 15d, which restricts the possibility to include costs settled otherwise than by a payment transfer under tax deductible costs.

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Further entities covered by the obligation to submit Standard Audit File (SAF)

2017-02-23

27 February 2017 is a deadline for the submission to the Minister of Finance, without any summons from the tax authority, information for January 2017 regarding the VAT purchase and sales records kept (SAF_VAT), as referred to in Article 109.3 of the VAT Act.

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