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28 Dec

Draft regulations on mandatory e-invoicing in Poland

Using the National e-Invoice System will become mandatory for VAT taxpayers as of January 1, 2024, which means that documents issued out of the KSeF will not be accepted as an invoice. In the following article, we analyze the most critical issues concerning the regulations proposed by the Finance Ministry.

3 min

12 May

White list and split payment – changes related to the COVID-19 crisis

The Polish Parliament has passed a law restricting the imposition of sanctions for making payments to accounts not placed on a white list of taxpayers. The most important change concerns the exemption from the obligation to check the white list account when using the split payment mechanism. Taxpayers will not be threatened with sanctions in VAT, PIT, and CIT.

2 min

03 Apr

The Polish Anti-Crisis Shield – white list and split payment

The main assumptions of the set of acts composing the anti-crisis shield are to reduce burdens, maintain liquidity in companies and protect employees. The special act, which is to counteract the economic effects of the coronavirus pandemic, entered into force on 1 April 2020. What changes can entrepreneurs expect?

1 min

30 Oct

JPK_FA(3) – new version of the JPK structure for tax books and accounting records

A new version of the VAT invoice structure, JPK_FA(3), has been published on the website of the Ministry of Finance – National Revenue Administration. The Ministry of Finance explains that the changes result from new regulations on VAT invoices concerning the split payment mechanism.

2 min

27 Aug

White list of VAT payers – information published just before the new legislation entered into force

Od 1 września 2019 roku obowiązywać będzie biała lista podatników VAT. Nowy wykaz nakłada na przedsiębiorców obowiązek sprawdzenia prawidłowości numeru rachunku bankowego kontrahenta. Czym skutkować będzie wpłata należności na rachunek znajdujący się poza białą listą prowadzoną przez szefa KAS?

2 min

27 Aug

White list of VAT payers in Poland – starting date

Another bill drafted by polish legislators is the obligatory verification of bank account numbers of companies customers. Apart from checking the registration status of the company, the entrepreneur will also control whether the bank account number on the invoice is the same as the one related to his customers business activity.

2 min

16 Jul

Split payment – when does it come into force?

The amendment to the VAT Act introduces, among other things, a departure from the voluntary principle in the application of split payment. The aim of the new regulations is to prevent VAT fraud. What does it mean in practice and what changes should entrepreneurs prepare for?

2 min

30 May

Mandatory split payment since September 1, 2019?

On 16th May the draft law amending the VAT Act was submitted to public consultation. This year, split payment becomes mandatory for payment of invoices for special groups of goods with a value of more than 15000 PLN.

2 min

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