PL 8733281915| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Since 1993, Intertax has established itself as a trusted partner offering comprehensive corporate and tax services tailored to international businesses| Intertax – Tax services & Tax Consultancy Poland | Tax Office
In this article, you will learn: • What is VAT self-billing?• What is the legal basis for self-billing?• What requirements must be met for self-billing?• What you need to know about self-billing in the KSeF• What are the benefits and risks associated with self-billing? What is VAT Self-Billing? VAT self-billing is an arrangement where the […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
This News article consolidates the current standard VAT rates and the main reduced bands across all EU Member States. The EU framework requires a minimum standard rate of 15%, while Member States define their exact rates and eligible reduced-rate categories. Always verify category eligibility in the linked official sources before applying a reduced or zero […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
From 1 February 2026, Poland will introduce mandatory e-invoicing for B2B and B2G transactions via the KSeF (National E-Invoicing System). While implementation was initially planned for 2024, it was postponed both to give businesses more time to adapt and to allow the government to strengthen the technical infrastructure, which was not sufficiently efficient. Companies must […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
The place of supply of services determines where VAT is due, who accounts for it, and whether you must register for VAT in another country. For B2B, the general rule points to the customer’s location; for B2C, to the supplier’s location. Numerous special rules override these defaults—for example, services relating to land, transport, event admissions, […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Export of goods from Poland — scope and definitions Under Polish VAT rules, export of goods means a supply where goods from Poland leave the EU customs territory: Customs declaration & export declaration — how to comply From 31 October 2024, Poland introduced AES/ECS2 PLUS. In Poland, the legacy IE599 exit message was replaced by […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Under Polish VAT regulations, the concept of a fixed establishment (FE) plays a decisive role in determining the place of supply of services. Yet, the Polish| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Executive Summary The EU VAT e-commerce package, implemented in July 2021, revolutionized how businesses account for VAT on cross-border sales. In Poland, the introduction of OSS (One Stop Shop) and IOSS (Import One Stop Shop) significantly changed VAT compliance rules for distance sales, import of low-value goods, and digital platforms. This article explains how businesses […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Definition of e-services for VAT purposes For VAT purposes within the European Union, the term “electronically supplied services (e‑services)” refers to services delivered via the internet or an electronic network, where delivery is automated and requires minimal or no human intervention. Typical examples of e-services include: These electronically supplied services differ from traditional services due […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
1. Introduction to Pillar 2 and the Global Minimum Tax In 2025, Poland implemented the Global Minimum Tax (GMT), also known as Pillar 2, in line with the EU directive and the OECD’s global initiative. The system ensures that large multinational and domestic groups with revenues of at least EUR 750 million in at least […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
On this page, you will find a complete explanation of how distance sales within the EU work after the 1 July 2021 VAT reform. You will learn: What is distance sale i.e. intra-Community distance sales of goods? Intra-Community distance sale of goods means the supply of goods to private consumers (B2C) in another EU member […]| Intertax – Tax services & Tax Consultancy Poland | Tax Office
Conducting business across the European Union (EU) requires a clear understanding of intra-Community VAT rules, especially when it comes to the delivery of| Intertax – Tax services & Tax Consultancy Poland | Tax Office
PESEL (Polish acronym for Powszechny Elektroniczny System Ewidencji Ludności) is the unique 11‑digit number assigned to each individual in Poland, encoding| Intertax – Tax services & Tax Consultancy Poland | Tax Office
The Polish Krajowy System e-Faktur (KSeF), or National e-Invoicing System, will become mandatory from February 1, 2026 for large taxpayers and from April 1,| Intertax – Tax services & Tax Consultancy Poland | Tax Office
