Poland: Loan between VAT payers subject to capital duty; VAT on energy supplies; EU directive on single-use plastics
Developments concerning value added tax (VAT) and EU directive on single-use plastics
Developments concerning value added tax (VAT) and EU directive on single-use plastics
The KPMG member firm in Poland prepared reports about the following developments concerning value added tax (VAT) and the EU directive on single-use plastics.
- The Supreme Administrative Court on 26 April 2023 held (case file II FSK 1989/22) that a loan contract between VAT payers was subject to capital duty.
- The Minister of Finance issued a decree to reflect recent changes to the VAT law relating to reverse charge on VAT on gas and energy supplies, as well as services consisting in public trading in greenhouse gas emission allowances (and in particular, pertaining to the method of evidencing via JPK_VAT (SAF_T) supplies of gas in the gas system, electricity in the power system and services consisting in trading in greenhouse gas emission allowances effectuated between 1 April 2023 and 28 February 2025). The decree became effective 28 April 2023.
- The president on 27 April 2023 signed the law implementing the EU directive on single-use plastics, which will introduce a new fee on making available certain single-use plastic products (such as cups for beverages and food containers). The law will become effective 14 days after promulgation.
Read a May 2023 report prepared by the KPMG member firm in Poland
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