{"id":2731,"date":"2023-07-07T07:19:46","date_gmt":"2023-07-07T07:19:46","guid":{"rendered":"https:\/\/btla.eu\/tax-advisory\/vat-tax-consulting\/"},"modified":"2023-08-22T11:31:40","modified_gmt":"2023-08-22T11:31:40","slug":"vat-tax-consulting","status":"publish","type":"page","link":"https:\/\/btla.eu\/en\/tax-advisory\/vat-tax-consulting\/","title":{"rendered":"VAT &#8211; tax consulting"},"content":{"rendered":"<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\"><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h1>VAT &#8211; tax consulting<\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"btla-layout-section\">\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>VAT<\/h2>\n<\/div>\n<div class=\"btla-layout-copy\">\n<p><span>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 towar\u00f3w i us\u0142ug jest polsk\u0105 odmian\u0105 podatku od warto\u015bci dodanej (VAT \u2013 ang. value added tax). Od momentu wej\u015bcia Polski do UE regulowany jest ustaw\u0105 z 11.03.2004 r. o podatku od towar\u00f3w i us\u0142ug. Ci\u0119\u017car opodatkowania zawsze ponosi ostateczny nabywca, konsument, kt\u00f3ry nie mo\u017ce odliczy\u0107 podatku zap\u0142aconego w cenie nabytego towaru lub us\u0142ugi.     <\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-media\"><img decoding=\"async\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-doradcze-dla-biznesu-podatki-ksiegowosc-prawo-finanse-4.jpg\" alt=\"us\u0142ugi doradcze dla biznesu podatki ksi\u0119gowo\u015b\u0107 prawo finanse (4)\" loading=\"lazy\"><\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-media\"><img decoding=\"async\" src=\"https:\/\/btla.eu\/wp-content\/uploads\/2023\/07\/uslugi-doradcze-dla-biznesu-podatki-ksiegowosc-prawo-finanse-1.jpg\" alt=\"us\u0142ugi doradcze dla biznesu podatki ksi\u0119gowo\u015b\u0107 prawo finanse (1)\" loading=\"lazy\"><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>VAT exemptions<\/h2>\n<\/div>\n<div class=\"btla-layout-copy\">\n<ul>\n<li>It is worth noting that there are objective exemptions from VAT, for example, they include, in addition to numerous listed in the Act:<\/li>\n<li>supply of human organs and breast milk, supply of blood, whole plasma, blood cells;<\/li>\n<li>gold delivery for NBP;<\/li>\n<li>delivery of undeveloped land other than construction;<\/li>\n<li>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.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h3>Our specialties<\/h3>\n<h2><span>VAT &#8211; tax consulting<\/span><span><\/span><\/h2>\n<p><span><\/span><\/p>\n<p><span><\/span><\/p>\n<p><span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-feature-card\">\n<h3>Consultancy and analyses<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/kontakt\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>Sectoral advisory services<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/kontakt\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>Handling tax proceedings<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/kontakt\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>VAT return<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/kontakt\/\">CONTACT<\/a><\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-feature-card\">\n<h3>Tax reviews and due diligence<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>Tax risk management<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>Automation of processes and reporting<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">CONTACT<\/a><\/div>\n<div class=\"btla-feature-card\">\n<h3>Advisory services for industry organisations<\/h3>\n<p><a class=\"btla-button\" href=\"https:\/\/btla.eu\/en\/contact\/\">CONTACT<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>Subject of VAT<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<p>&#8211; paid delivery of goods and paid provision of services within the territory of the country &#8211; 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; <\/p>\n<p>&#8211; export of goods &#8211; 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 &#8211; 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;  <\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<p>&#8211; intra-Community acquisition of goods for remuneration within the territory of the country &#8211; 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;<\/p>\n<p>&#8211; intra-Community supply of goods &#8211; 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.  <\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<h2>VAT rates in Poland<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"btla-layout-row btla-layout-columns\">\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<p>&#8211; 23% &#8211; this is the basic VAT rate, fixed, percentage;<\/p>\n<p>&#8211; 8% &#8211; 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;<\/p>\n<p>5% &#8211; reduced VAT rate, we will meet it, for example, when selling specialist magazines and books marked with ISBN symbols<\/p>\n<\/div>\n<\/div>\n<div class=\"btla-layout-column\">\n<div class=\"btla-layout-copy\">\n<p>0% \u2013 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. <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>VAT &#8211; tax consulting VAT 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 towar\u00f3w i us\u0142ug jest polsk\u0105 odmian\u0105 podatku od warto\u015bci dodanej (VAT \u2013 ang. value added tax). Od momentu wej\u015bcia Polski [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":2521,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"inline_featured_image":false,"footnotes":""},"btla_specialization":[],"class_list":["post-2731","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT - tax consulting - BTLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/btla.eu\/en\/tax-advisory\/vat-tax-consulting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT - tax consulting - BTLA\" \/>\n<meta property=\"og:description\" content=\"VAT &#8211; tax consulting VAT VAT regulations are among those most complicated and most frequently amended tax laws. 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