Abstract

Applying new regulations included in VAT introduced to it as a result of secondary implementation of community law to Polish law leads to appearance of numerous consequences initially indicated in justification to the executive decision of the Council of 18.2.2019.

One of which will be the inability of the VAT taxpayers to use freely the money they paid to a blocked bank account. The reason for this introduction is that the Polish lawmaker aims to secure taxation in the state budget and combat tax frauds regarding VAT.

However, on the side of banks as entities which provide bank services, there will be a duty to provide unpaid bank accounts in order to deposit due goods and services tax for the Polish taxpayers, and who have their headquarters abroad.

The article discusses regulations regarding the preamble to the decision of 18.2.2019, and the content of the decision in question, and also planned changes which are to be introduced to regulations of Polish law.