On April 16, 2021, the Ministry of Finance provided an answer to a parliamentary interpellation no. 19562 on the existence of a documentation duty concerning transfer pricing (docket no. DCT2.054.1.2021DCT2.054.1.2021). The questions concerned the conclusion of preliminary agreements between related entities and the rules for calculating the limit of PLN 500,000 for transactions with a contractor making settlements with an entity from a so-called tax haven.
The Council of Ministers has adopted a draft law implementing the EU regulations included in the e- commerce VAT package. The EU package consists primarily of EU Council Directive no. 2017/2455 of December 5, 2017 and EU Council Directive no. 2019/1995 of November 21, 2019 and their accompanying implementing acts. The main objective of the draft amendment is to tighten VAT in e-commerce and import of so-called small shipments to the EU. According to the Minister of Finance, the solutions included in the package are intended to facilitate the settlement of VAT on sales of goods and services to consumers in other EU Member States and to increase the competitiveness of EU, including Polish, businesses facing unfair competition from outside the EU.
The mere fact that a legal person conducts business does not mean that all of its properties are connected with that business. Such a conclusion is drawn from a judgement of the Supreme Administrative Court issued after a crucial ruling of the Constitutional Tribunal.