Found (19) results from author Aleksandra Plichta

# VAT compliance One VAT number – two problems? What the EU Court’s judgment (T‑638/24) really means in practice In cross‑border EU transactions, businesses usually focus on logistics, the 0% VAT rate and transport documents. The VAT number of the customer is often treated…

12.03

4 min

Aleksandra Plichta
# Doing business in Poland Fake invoices under the spotlight: Poland’s 2025 tax control trends Poland’s tax authority (KAS) has significantly intensified its efforts to detect tax fraud and improve compliance – and the data from 2025 proves it[1]. One…

11.02

3 min

Aleksandra Plichta
# VAT compliance VAT reporting from February 2026: new symbols, old Fiscal Penal Code sanctions Starting from 1 February 2026, a new, third version of the VAT evidence reported as a part of the SAF-T for VAT (JPK_VAT structure) will…

30.01

4 min

Aleksandra Plichta
# VAT compliance KSeF in Poland on the horizon: continuity of invoicing and VAT The implementation of the National e-Invoicing System (KSeF) is in the final stages — starting from February the actual issuance/receipt of invoices in KSeF will…

12.01

6 min

Aleksandra Plichta
# VAT compliance KSeF = the need to update accounting policy Many organizations are evaluating the necessity of establishing new guidelines and procedures specific to Polish e-invoicing (KSeF), as well as rules of responsibility and conduct…

30.12

4 min

Aleksandra Plichta
# VAT compliance 4 parties, 1 simplified scheme? Yes – says the CJEU! In case T-646/25, the Court of Justice of the European Union (CJEU) confirmed what many tax interpretations have suggested: it is possible to combine a…

04.12

4 min

Aleksandra Plichta
# Tax News VAT Changes in 2026: greater responsibility, new obligations, and a chance for simplification In the world of taxation, there’s no room for stagnation. Change is inevitable, and its scope often surprises not only entrepreneurs but also tax advisors.…

18.11

5 min

Aleksandra Plichta
# JPK_V7(3) JPK_V7(3) - new schema already from reporting for February 2026 From 1 February 2026, the new JPK_V7M(3) and JPK_V7K(3) structures will come into force. The key change is that without KSeF numbers or appropriate tags…

05.11

10 min

Aleksandra Plichta
# Transfer pricing Transfer pricing adjustment with VAT – CJEU judgement The series of CJEU judgements on TP adjustments continues. The latest CJEU judgement in the Romanian case C-726/23 (Arcomet) confirms that TP adjustments should be…

08.09

4 min

Aleksandra Plichta
Without Prompt Transport, There Is No Intra-Community Supply Does selling goods intended for transport outside Poland qualify as an intra-Community supply of goods (ICS) if the goods aren't transferred right away? The Polish…

17.06

4 min

Aleksandra Plichta
# TAX Compliance Intrastat – who, when and how to report trade data within the EU? Entities conducting trade in goods with counterparts within EU member states or moving their own goods between member states, may be obliged to submit monthly…

12.06

5 min

Aleksandra Plichta
# TAX Compliance Delivery of goods with assembly from Polish VAT perspective Delivery of goods with assembly refers to a combination of two elements: the supply of goods, accompanied by an assembly service at the destination of…

07.10

6 min

Anna Mieszkowska
# TAX Compliance Bad debt relief in Polish VAT – 90 days without payment Bad debt relief provides VAT-registered businesses with a mechanism to recover VAT when clients fail to pay for goods or services. Conversely, debtors are required…

04.10

3 min

Agnieszka Radecka
# TAX Compliance ICS or Export – question raised by the Polish Court to CJEU Another Polish case covering safe VAT settlement of international supply chains will be examined by CJEU.  On July 12, 2024, while analyzing factors that are…

16.07

4 min

Aleksandra Plichta
# Doing business in Poland VAT registration in Poland To start a business in Poland, your company may be required to obtain an active Polish VAT number (being also a tax number in Poland).…

05.07

4 min

Aleksandra Plichta
# Doing business in Poland Not July 2024 but February 2026 – new date of KSeF implementation in Poland As of 1 July 2024, Polish e-Invoicing System (KSeF) should be officially launched. As we however informed, due to doubts on technical readiness of the…

03.07

3 min

Aleksandra Plichta
# Doing business in Poland How to submit VAT data in Poland (basic reports) There are several types of VAT-related reportings / declarations that should be submitted by VAT taxpayers in Poland depending on the type of transactions done.…

10.05

3 min

Anna Mieszkowska
# Doing business in Poland Fiscal Representative in Poland If you are a non-EU company starting VAT registration process in Poland, it is likely that obligation to appoint a fiscal representative by you will…

19.04

3 min

Aleksandra Plichta
# VAT compliance New CJEU Ruling in Polish case - possible recovery of non-neutral ICA / import of services costs Yesterday the Court of Justice of the European Union (CJEU) issued a significant judgement in Polish case (C-895/19), concerning the compliance of the Polish regulations…

19.03

2 min

Roman Namyslowski