VAT – tax consulting
VAT regulations are among those most complicated and most frequently amended tax laws. However, BTLA knows how important it is for entrepreneurs to be sure of applicable procedures. Podatek od towarów i usług jest polską odmianą podatku od wartości dodanej (VAT – ang. value added tax). Od momentu wejścia Polski do UE regulowany jest ustawą z 11.03.2004 r. o podatku od towarów i usług. Ciężar opodatkowania zawsze ponosi ostateczny nabywca, konsument, który nie może odliczyć podatku zapłaconego w cenie nabytego towaru lub usługi.
- It is worth noting that there are objective exemptions from VAT, for example, they include, in addition to numerous listed in the Act:
- supply of human organs and breast milk, supply of blood, whole plasma, blood cells;
- gold delivery for NBP;
- delivery of undeveloped land other than construction;
- the provision of services by dental technicians in the exercise of their profession, as well as the supply of dental prostheses or artificial teeth by dentists and dental technicians.
VAT – tax consulting
Consultancy and analyses
Sectoral advisory services
Handling tax proceedings
Tax reviews and due diligence
Tax risk management
Automation of processes and reporting
Advisory services for industry organisations
Subject of VAT
– paid delivery of goods and paid provision of services within the territory of the country – by the supply of goods we mean the transfer of the right to dispose of the goods as the owner, while any performance for the benefit of a natural person, legal person or organizational unit without legal personality that does not constitute a supply of goods is the provision of services. An element necessary to recognize that the contract covered the provision of services in this sense is the separation of the entity that is the recipient of the service;
– export of goods – this is the supply of goods sent or transported from the territory of the country outside the EU by or on behalf of the supplier, or by the buyer established outside the territory of the country or on his behalf. The second condition is confirmation of the export of goods outside the EU by the competent customs authority; import of goods into the territory of the country – import of goods from the territory of a third country into the territory of the EU. In Poland, only imports made within the territory of the country are subject to taxation, i.e. the place of their provision is in Poland;
– intra-Community acquisition of goods for remuneration within the territory of the country – consists in acquiring the right to dispose of goods as the owner, which, as a result of the delivery, are sent or transported to the territory of Poland by an entrepreneur from another EU country;
– intra-Community supply of goods – export of goods from the country to another EU country (the country of dispatch must be different from the country of delivery) to an entity that has a valid EU VAT number. It constitutes a transfer of the right to dispose of the goods as the owner, as a result of which the goods are shipped or transported by the seller, the buyer or on their behalf between the countries of the Member States in the performance of taxable transactions. The tax will actually be paid by the buyer in the country to which the goods are transported or shipped.
VAT rates in Poland
– 23% – this is the basic VAT rate, fixed, percentage;
– 8% – reduced VAT rate, applied primarily to services, i.e.: delivery, construction, renovation, as well as to the supply of ready meals and dishes (excluding products with an alcohol content of more than 1.2%) and services related to with accommodation;
5% – reduced VAT rate, we will meet it, for example, when selling specialist magazines and books marked with ISBN symbols
0% – its amount means no taxation while considering the transaction as a taxable sale. Assigned to the intra-Community supply of goods and export of goods, as well as international transport services or some services provided by entities operating in the field of tourism.