Guide on taxes

GUIDE ON TAXES

VAT

Intracommunitary regulations in Poland

The current regulations on VAT in Poland result from introduction of the rules defined in the Directive of 28th November no. 2006/112/EC. See the text of the Directive here.

All the rules that are in force in the remaining part of the European Community are applied also in Poland. Poland has been obliged to implement the new EU regulations and it introduced a so-called VAT package starting from 1st January 2010. Fundamental changes concerned determining the place for providing services. Pursuant to the new regulations, in a professional turnover (B2B), it is the seat of the purchaser that is considered the place for providing services. The rules for determining place for providing services for the benefit of consumers (B2C) remain unchanged. In the premises, it is the place of the purchaser’s seat.

VAT refund for other member states

The regulations concerning the VAT refund are defined in the Directive of the Council 2008/9/WE of 12th February 2008, establishing detailed rules for the refund of value added tax, provided for in the Directive 2006/112/WE, for the taxpayers that do not have a seat in a state member of the refund but that have a seat on another member state. (see the text ).

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