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White list of taxpayers – tax deductible costs and foreign supplier’s bill not reported to the list of VAT taxpayers

By making payments for the delivery of goods or services to a bank account indicated by the supplier, which has not been reported to the list referred to in Art. 96b of the VAT Act, as the supplier of goods and services is not a VAT payer in the territory of the Republic of Poland, the expenditure to which such payment relates  will be included in tax deductible costs from January 1, 2020 on - stated the Head of the National Revenue Information Service in a private ruling issued on November 7, 2019.
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Storage of information in the cloud on a foreign server – tax deductible costs and withholding tax.

Support services connected with the so-called cloud (including hosting) and their proper recognition as tax deductible costs on the basis of corporate income tax (CIT) raises numerous controversies. The main subject of the dispute between taxpayers and tax authorities is a provision in the regulations regarding ‘services of a similar nature’ to the following services:
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Possibility of including payments into virtual accounts from outside of the white list of taxpayers as tax deductible costs


In a recent private tax ruling of September 24, the Head of the National Revenue Information Service took the position that is possible to include to tax deductible costs payments into virtual accounts not indicated on the white lists of taxpayers, and additionally suggested that only payments resulting from invoices should be made on the account indicated on the white list.

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