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Blog: Przemysław POWIERZA

7 November 2019
Przemysław POWIERZA

On 24 June 2019, the Governmental Legislation Center published a draft act amending the VAT Act and the Penal and Fiscal Code. The draft, being primarily a transposition of EU quick fixes regulations, introduces most solutions in the same form as the EU legislator did. We would like to draw your attention to some essential consequences of implementing these changes into the Polish regulations, the good news being they are good for taxpayers.

5 August 2019
Przemysław POWIERZA

As of 1 January 2020, the entire European Union (EU) will have uniform principles for documenting any transport of goods between the Member States of the Community under the intra-Community supply (ICS).

28 June 2019
Przemysław POWIERZA

We are presenting the next article from the “VAT quick fixes” series. Last time, we analysed changes introduced in the call-off stock procedure. This time, we are going to focus on the amendment of chain transactions.

30 April 2019
Przemysław POWIERZA

This post continues a series on quick fixes. After a general introduction presented in part 1, now it is time to discuss one of the proposed ad hoc improvements of the VAT system that is about transferring goods under call-off stock arrangements (hereinafter: call-off stock).

5 April 2019
Przemysław POWIERZA

With this article, we are starting a series of posts on the RSM Poland blog dedicated to the aforementioned quick fixes in the intra-Community trade.

5 March 2019
Przemysław POWIERZA

In today’s post I would like to continue the series on good faith concerning VAT we have addressed because of a very interesting ruling of the Provincial Administrative Court in Wrocław of 10 July 2018 file ref. no. I SA/Wr 256/18. You can read more about it in the previous post (part 1). Now I would like to focus on the prerequisites of good faith presented by both the Polish administrative courts and the Court of Justice of the European Union (CJEU).

27 November 2018
Przemysław POWIERZA

You must have already heard about the principle of good faith and due diligence in the context of value added tax (VAT). This issue has been addressed many times by the courts, both Polish and the Court of Justice of the European Union (CJEU), which means that taxpayers quite often have disputes with tax authorities in this respect.

17 October 2018
Przemysław POWIERZA

The split payment is a very broad subject. I could go on and on about it. Below you will find another chunk of questions and answers that crop up in connection with using this system of settlements. I cannot give you a 100 percent guarantee that once you have read our earlier posts (part 1part 2part 3), the split payment mechanism will have no secrets for you. However, knowing the rules and principles of using the SPM will make it easier for you to run your business and avoid tax traps. 

8 October 2018
Przemysław POWIERZA

Last time I focused on answering a lot of technical questions that have emerged in the wake of introducing a new form of settlement, namely the split payment mechanism. In today’s post, I will continue with this topic, hence we will take a closer look at the remaining issues that raise doubts.

24 September 2018
Przemysław POWIERZA

In my last post on the blog, I answered the most frequently asked questions that may crop up when analysing the benefits and drawbacks of the split payment mechanism. If you answered ‘yes’ to the fundamental question whether to use the split payment or not, this post will help you prepare for the proper introduction of the SPM in your organisation. But stay calm, even if you have made this decision, it does not mean that it is written in stone, as the purchaser has the freedom of deciding on how often and how he is going to apply the SPM.

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Blog - Autorzy

Anna MAJ (1)
Ewa PYTEL (1)