VAT

VAT registration is one of the first and most important obligations faced by entrepreneurs starting a business or planning to conduct taxable activities. Although regulations in many cases require registration before the first sale subject to VAT, not every taxpayer is obliged to do so. Some entrepreneurs may benefit from VAT exemption, while others choose … <a href="https://arpiaccounting.com/en/vat-guide-part-4-vat-registration/">Continued</a>

In the case of value-added tax (VAT), to even consider a tax liability, a tax liability must first arise. The tax obligation (i.e., the specific legal obligation to pay VAT) must occur at the time of the event that triggers the liability. This event is called the moment of tax liability. Each tax has its … <a href="https://arpiaccounting.com/en/vat-guide-part-3-tax-liability/">Continued</a>

The Tax Ordinance governs the statute of limitations for tax liabilities. Simply put, the statute of limitations for a tax liability is the expiration of the period within which a taxpayer must settle a specific tax liability. This means that for a certain period from the moment the tax liability arises, the taxpayer is obligated … <a href="https://arpiaccounting.com/en/statute-of-limitations-for-tax-liabilities-arpi-guide/">Continued</a>

Value Added Tax (VAT) is one of the most important taxes associated with running a business. This tax was introduced in 2004 and replaced the previously existing turnover tax. Furthermore, it is a harmonized tax, meaning its rules are unified across the European Union. The EU VAT legal framework is based on the VAT Directive … <a href="https://arpiaccounting.com/en/vat-guide-part-1-the-basics/">Continued</a>

Taxpayers who use goods and services for VAT-taxable activities may deduct input VAT (Vat deductions) on the purchase of these services and goods. In Article 86, Section 10b of the VAT Act, the legislator has linked the moment at which VAT can be deducted to the settlement period in which the taxpayer received the invoice. … <a href="https://arpiaccounting.com/en/the-right-to-vat-deductions-the-sue-ruling/">Continued</a>

When fulfilling tax obligations, taxpayers are undoubtedly the weaker party and have less freedom in shaping their procedures or fulfilling their statutory obligations – especially when the regulations themselves and their high level of complexity do not facilitate this. However, the substantive regulations provide specific protective and preventive tools that, by definition, guarantee special protection … <a href="https://arpiaccounting.com/en/taxpayer-protective-measures-part-1-general-information/">Continued</a>

The National E-Invoice System (KSEF) is only a short time away from coming into force. It will, of course, be implemented in stages, as a result of transitional provisions that allow taxpayers (whose sales value, including VAT, does not exceed the relevant limits) to issue invoices through the KSeF at a later date. Fortunately, the … <a href="https://arpiaccounting.com/en/will-there-be-sanctions-related-to-ksef-in-2026/">Continued</a>

According to the VAT Act, VAT limit, taxpayers can choose to opt for a VAT exemption if their total sales did not exceed PLN 200,000 in the previous tax year. It’s important to note that VAT amounts are not included in this total. This is a subjective exemption outlined in Article 113(1) of the VAT … <a href="https://arpiaccounting.com/en/vat-limit-key-practical-issues/">Continued</a>

The VAT exemption limit will increase to PLN 240,000 from 2026 – the Sejm adopted an amendment to the Law. From January 1, 2026, entrepreneurs will be able to benefit from a higher limit of the subjective VAT exemption – according to the amendment to the Bill on the Tax on Goods and Services, which … <a href="https://arpiaccounting.com/en/vat-exemption-limit-new-amount-from-2026/">Continued</a>

Two new regulations issued by the Minister of Finance regarding cash registers will take effect on July 1st, 2025. They replace the previous regulations from 2019 and 2020. While most regulations remain unchanged, several significant new provisions have been introduced that impact both the method of recording sales and the obligations of businesses. New regulations … <a href="https://arpiaccounting.com/en/cash-registers-from-july-1st-important-changes/">Continued</a>