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New VAT rate matrix

By the Act of August 9, 2019 published in the Journal of Laws No. 1751, amendments were introduced to the Act on Tax on Goods and Services. One of the most interesting and most important changes, from the taxpayer’s point of view, is indisputably the introduction of a new VAT rate matrix. Its main purpose is to organize and unify currently existing regulations which have repeatedly caused businesses interpretation difficulties.
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An amended definition of the first occupation in the VAT Act making it easier to obtain an exemption when selling a real estate


On 4 July 2019, the Sejm (the lower house of the Polish parliament) adopted an act amending the act on tax on goods and services and some other acts (VAT Act, Journal of Laws, item 1520). The introduced regulations encompass, among other things, simplified conditions for VAT exemption concerning the supply of real estate.

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Profit calculation in a Special Economic Zone with two permits

Undertakings conducting business under a license on the territory of Special Economic Zones (hereinafter: SEZ) benefit from tax preferences. The income received from those activities is exempt from income tax. The benefits from doing business on the territory of a SEZ are significant enough for zonal companies occasionally to decide to invest further and obtain subsequent permits.
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