Over the last few years, activities related to the charging of electric vehicles have given raise to many interpretative doubts whether they should be classified as a supply of goods or a supply of services on the grounds of VAT. These doubts were finally resolved before the Court of Justice of the EU. Facts The…
The introduction of the mandatory KSeF (National e-Invoicing System) will undoubtedly affect all issues related to invoicing, circulation of invoices within organizations or exchange of invoices with contractors. This will also concern self-billing, as invoices issued this way are subject to the obligation of being issued in KSeF, which will involve the necessity to properly…
Janina Fornalik of MDDP explains recent changes to, and potential problems with, the proposed mandatory e-invoicing system in Poland and why businesses should already be preparing for its implementation. A European Council derogation decision allowed Poland to introduce a mandatory e-invoicing system starting from January 1 2024 and draft regulation stated this date. However, according…
In connection with the preliminary agreement reached on 14 December 2022 between the European Commission and the European Parliament regarding the Carbon Border Adjustment Mechanism (CBAM), changes were introduced to the draft regulation that extend the scope of goods covered and the starting date. According to the current draft, the reporting regulations will apply from…
From the very beginning of 2023, Poland will allow a group of entities bound by financial, economic and organisational links to be registered as a one taxpayer, i.e. the VAT group. It may be a suitable solution to eliminate output VAT in the intra-group transactions, but the complexity of regulations regarding input VAT deduction and…