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Taxes: SLIM VAT from 1 January 2021

Taxes: SLIM VAT from 1 January 2021

In framework of SLIM VAT comes into the force from 1.01.2021 such changes as:

  • Increase of amounts for “gifts of small values” to 20 zl/ excl. VAT for non- registered gifts and 100 zl/ excl. VAT for registered gifts
  • Request for rectification of data included in “White list of VAT taxpayers” should be sent to Head of Regional Tax Office (previous solution was to Head of Tax Administration)
  •  exchange rate used in income taxes can be used in VAT as well
  • The term to include export in VAT record is 6 months (previous solution: 2 months)
  • Some solution form WIS was clarified
  • Expiration date for WIS are 5 years
  • Technical changes in split payment
  • In Appendix 15 to VAT law the Polish Classification of Goods and Services from 2008 are changed to version from 2015
  • Simplifications in TAX FREE

Mentioned particular changes are described in general.



Mieszko Łukaszewicz

Lawyer

Mieszko Łukaszewicz

Tax adviser, Counsel

Mieszko Łukaszewicz

Contact:

Rondo ONZ 1
00-124 Warsaw