Country overview: PolandPlace of Supplies of Services (PoSS) rules in 2010 |
| Poland | |
|---|---|
| Draft PoSS rules published? | Yes. |
| Draft PoSS rules adopted? | Yes. The amendments to the Polish VAT Act were officially published on 23 November 2009 in an official Journal of Laws from 2009 and have come into force from 1 January 2010 (Journal of Laws from 2009 year, No 195, position 1504). Moreover, the above VAT amendments were followed by executive regulations. |
| Estimated date of adoption | Already completed |
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes |
| Projected time period for ESLs for services? | Monthly (general rule) or quarterly (under condition that the value of ICS and ICA does not exceed the thresholds presented in point concerning ICS and ICA). |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? | 15th day following reporting period (25th day following reporting period in case of ESL submitted electronically) |
| Do sanctions apply for late/incorrect submissions of ESLs for services? | Yes |
| ESL for services form already published? | Yes |
| Projected time period for ESLs for goods? | Monthly or quarterly |
| Do thresholds apply to ESLs for goods? | Yes, if the value of intracommunity supplies does not exceed PLN 500,000 (up from 1 January 2011 PLN 250,000) and in case of intracommunity deliveries PLN 50,000 the ESL may be filed quarterly. |
| ESL filing deadline? | 15th day following reporting period |
| Impact on e-filing procedure? | Yes, the adopted law implements that EC Sales and Purchase Lists might be filed electronically. |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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