When distinguishing between single-purpose vouchers (so-called SPVs) and multi-purpose vouchers (so-called MPVs), it is necessary to examine whether, at the time of issue, the place of supply of the transaction to the final consumers to which the voucher relates and the amount of VAT due thereon are already known. The fact that final consumers may…
Judgment of the Voivodship Administrative Court in Warsaw of April 18, 2024, ref. III SA/Wa 8/24 It would seem that the topic of the importance of the acceptance protocol for determining the moment when VAT liability arises for the provision of a service is quite clear and straightforward, as it has often been the subject…
Following the meeting of the VAT EXPERT GROUP in Brussels on 18 March, the next steps for VAT in the digital age are becoming much clearer. The group, made up of specialised VAT experts, plays a key role in providing information and opinions on the practicalities of implementing EU tax regulations. Three weeks after this…
By the judgment of March 21st, 2023 (ref. C-606/22, Director of the Tax Administration Chamber in Bydgoszcz), the CJEU granted the taxpayer the right to correct VAT resulting from the application of an excessive VAT rate on retail sales documented with fiscal receipts, provided that this does not result in unjust enrichment. Unfortunately, the Court’s…
By judgment of February 2nd, 2023, ref. I FSK 1474/20, the Supreme Administrative Court (NSA) denied the taxpayer the right to deduct VAT on expenses for the use of an electric bus by its social partner (Caritas), even though they were essentially part of activities related to corporate social responsibility (CSR). Corporate social responsibility (CSR)…
On January 18, 2024, the Advocate General of the Court of Justice of the European Union issued an opinion on the customs classification of prefabricated buildings. The case focuses on whether these buildings, which are mainly made of plastics, should be classified as “prefabricated buildings” under tariff heading 9406 or as “other articles of plastics”…
Despite the festive period and personnel changes in the structures of the Ministry of Finance, work on National e-Invoicing System (KSeF) and the topics related to its implementation is not slowing down, as exemplified by the Ordinance of the Minister of Finance of 29 December 2023 amending the Ordinance on the detailed scope of data…
This year, when selling food or beverages in single-use packaging to consumers, a SUP fee they must be charged (PLN 0.20 or 0.25). The new obligation has come as a surprise to many businesses, as there is no guidance from the Ministry of Climate or the Ministry of Finance. For instance, it is not entirely…
Many companies in capital groups make an annual price adjustment in transactions with a related company after the end of the year, in order to achieve a target level of profitability. The question arises – does such an adjustment affect VAT settlements and how should it be documented? Although the subject of transfer pricing adjustments…
The Court of Justice of the European Union (CJEU) confirmed in its judgment of 16 November 2023 (C-366/22 Viterra Hungary) that it is not only the objective characteristics and properties of the goods that affect their classification, but also the processing or treatment process and their intended use. What does the case involve? The case…