On April 3, 2025, the CJEU issued a revolutionary ruling in the Polish case C-213/24, Grzera, which may radically change the current tax practice regarding VAT taxation of sale or letting of real estate by spouses. What was it about? Spouses concluded a contract of free transfer of the farm to successors in 1989. Almost…
Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will be the first to come into force – from 1 July 2028 – ahead of the other two pillars (Digital Reporting Requirements and Platform Economy). The purpose of these changes is to reduce the need for taxpayers to…
ViDA package published – announced DRR dates unchanged On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union as Council Directive (EU) 2025/516. This is the legislative final of a long-awaited reform at European Union level to modernise VAT settlements and make…
Does the tax authority have the right to deny the taxpayer the right to deduct input VAT from a transaction that, in its opinion, was not subject to taxation at all? At first glance, it seems obvious that it does – after all, the supplier can correct the invoice in such a scenario, ensuring neutrality…
One of the controversial issues among taxpayers and tax authorities is the requirement for foreign company branches operating in Poland to obtain a separate NIP (Tax Identification Number). Tax authorities emphasize in their interpretations that a branch, as a payer of income tax (PIT) advances and social and health insurance contributions, should have its own…
Chain transactions create plenty of difficulties for taxpayers in terms of determining their VAT implications. Currently, intra-Community transactions are less problematic, due to the regulation of these questions as part of the package of “quick fixes” changes introduced in 2020. Chain transactions involving the export of goods outside the EU still often remain problematic in…
The digital reform of the VAT system in the European Union is inevitable. A package of changes to the EU VAT directive called “VAT in Digital Age” (ViDA) has been adopted by the European Parliament at its meeting on February 12th this year. This is the next stage in the legislative process, after the agreement…
The Supreme Administrative Court (NSA) has reaffirmed its stance on the VAT exemption on the sale of real estate acquired from private individuals without VAT being charged. In its judgement of 7 February 2025 (I FSK 1566/21), it confirmed that the exemption under Article 43(1)(2) of the VAT Act does not apply if the lack…
At the beginning of 2025, changes to the regulations regarding the place of taxation of services provided virtually or transmitted, as well as services related to this type of activity, entered into force. The amendment is an attempt to keep up with the dynamically changing socio-economic reality, including, above all, progressing digitalization. The amendment to…
Key Ruling by the Supreme Administrative Court on refund of Excise Tax The Supreme Administrative Court (NSA) issued a judgment on November 25, 2020 (ref. III SA/Gl 493/20) regarding the possibility of refunding overpayment of excise tax by an electricity producer who has passed the burden of the tax on to the consumer. Burden of…