SUMMARY Health professions within the meaning of Article 43 (1) (19) (c) of the VAT Act The purpose of the article is to clarify who can be recognised as a health profession and exempt from VAT. In...
SUMMARY Charging of the electric vehicles: Polish VAT practice against the EU tide A sector of electro-mobility is constantly developing across EU member states. However, it also faces the obstacles...
SUMMARY The Polish "VAT Group" scheme compared with regulations in the other EU Member States The Polish regulation on the so-called VAT groups comes into force as of the 1st of January, 2023. The...
SUMMARY VAT - closer to the introduction of the definitive VAT system The introduction of the definitive VAT system applicable to the taxation of trade between individual Member States of the...
SUMMARY Option of VAT taxation regarding financial services Since 1 January 2022, taxpayers offering financial services exempted from VAT can decide on their taxation. It is necessary to give notice...
Od 1.7.2022 r. wchodzą w życie przepisy o tzw. grupach VAT. Nie wszystkie zagadnienia z tym związane zostały przez ustawodawcę uregulowane, co może powodować pewien chaos interpretacyjny. Niniejszy...
We wrześniu 2019 r.1 opublikowano w Dzienniku Ustaw nowelizację ustawy o podatku od towarów i usług (dalej: VATU)2, która wprowadziła tzw. nową matrycę stawek VAT, czyli kompleks przepisów...
