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From January 1, 2022, a VAT group will be able to be created by taxpayers related financially, economically and organizationally:
The criterion of financial linkage will be met if one of the taxpayers being a member of the VAT group holds directly over 50% of the share capital of the other taxpayers who are members of this group.
The economic linkage criterion will be met if:
The organizational linkage criterion will be considered fulfilled if:
The conditions for the existence of financial, economic and organizational ties between members of a VAT group will have to be met continuously for the period in which this group has the status of a taxpayer.
The VAT group will acquire the status of a VAT taxpayer on the date specified in the contract for the establishment of the VAT group, but not earlier than on the date of formal registration.
Importantly, the entity will be able to be a member of only one VAT group, and the VAT group will not be able to be a member of another VAT group.
The creation of a VAT group means that the supplies of goods and the provision of services by entities belonging to this group will not constitute activities subject to VAT.
From 1 January 2022, a taxpayer will be able to choose VAT on the financial services he provides. The proposed amendment is based on the German model with the option to tax financial services provided exclusively to taxpayers. Financial services provided to retail clients (non-taxable natural persons) will continue to be obligatorily exempt from tax.
According to the draft amendment, the taxpayer will be able to resign from the VAT exemption referred to in Art. 43 sec. 1 point 7, 12, 38-41 of the Polish VAT Act, provided to taxpayers, and choose their taxation, provided that:
From January 1, 2022, a tax preference will be introduced, consisting of VAT refunds within 15 days from the date on which the deadline for submitting the declaration / correction of the declaration has expired. The indicated tax preference for a fast VAT refund would apply to taxpayers meeting jointly the criteria of:
The taxpayer should meet the above conditions for three consecutive accounting periods, and in the case of a taxpayer with quarterly settlement for one tax period, directly preceding the period for which the taxpayer applies for a refund.
According to the proposed amendment, the Director of the National Tax Information will refuse to issue the Binding Rate Information (WIS) if the scope of the application for the issuance of the WIS, on the date of submission of the application, is the subject of the concluded investment agreement.
The investment agreement (PI) is a new institution to be introduced into the Tax Ordinance, in the form of an agreement between the investor and the tax authority regarding the tax consequences of the planned investment in Poland.
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