Taxpayers have already become accustomed to frequent changes in regulations concerning transfer pricing regulations. The latest proposal of the Ministry of Finance in this area are included in the bill of July 26, 2021, which implements the government's "Polish Deal" program.
Intra-community supply of goods is in principle taxable at a 0% VAT rate. What, however, if certain additional works are performed on the goods in the meantime? The legislator has provided for this possibility. If certain conditions set out in implementing regulations are met, the sellers retain the right to apply the preferential rates. Nevertheless, each supply is different and may give rise to new doubts.
The Polish Investment Zone offers great opportunities, but it also poses many questions. Ascertaining properly the level of expenses and the moment they are incurred may prove a considerable challenge. Any mistakes made in such matters may prove very costly. This is because the decisions granting support make the public aid conditional on a proper settlement of the costs of a new investment. No wonder then that an increasing number of companies are opting for an additional protection in the form of a private tax ruling.