VAT Issues

The most harmonized, yet still under-interpreted.

VAT is one of the most complex and expansive taxes in Poland. Its regulations consist not only of the Polish VAT Act but also of EU directives and regulations, as well as significant rulings from the Court of Justice of the European Union.

In practice, VAT is particularly important in the following situations:

• chain transactions,
• international transactions – intra-community supplies, export of goods,
• e-commerce activities – particularly the application of the VAT OSS (One Stop Shop) procedure,
• determining the appropriate VAT rate for sold goods and services, especially in the case of complex services,
• establishing the place and time when the tax obligation arises,
• real estate-related transactions,
• determining the right to deduct input VAT and obtaining VAT refunds from the tax office.

If you encounter doubts or tax problems related to VAT in your business practice, we invite you to cooperate with us. We also encourage you to conduct a VAT analysis before entering into a transaction or contract. This usually saves a lot of stress, money, and time spent waiting for potential VAT refunds. For example, errors are often found in contracts for construction services that regulate service completion and settlement in a way that contradicts the VAT Act.

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