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.
read more
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.
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.