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Frontiers in tax

Frontiers in tax

Articles are written by KPMG experts, who use their expertise to address issues that companies must deal with on a daily basis.

Articles address issues that companies must deal with on a daily basis.

Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.

The new edition of Frontiers in tax looks at the key changes in VAT law.

In this issue:

  • Introduction – Tomasz Bełdyga
  • Binding VAT Rate Statement – Agnieszka Laskowska
  • Records required to apply the VAT rate of 0% to intra- Community supplies – Agnieszka Smolińska-Wiśnioch
  • The acquirer's EU VAT number as a requirement for eligibility to charge VAT at the rate of 0% on intra-Community supplies – Agnieszka Smolińska-Wiśnioch
  • New regulations regarding intra-Community chain transactions – Marek Bielawski
  • Call-off stock arrangements – Marek Bielawski
  • Split Payment Mechanism: a controversial tool for fighting VAT fraud – Małgorzata Chociaj-Årøen
  • Changes to JPK VAT and FA structures in 2019-2020 – Kamil Chmielewski, Maciej Jarosz

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