PL EN


2015 | 2(22) | 271-276
Article title

Rozliczanie podatku VAT z zastosowaniem procedury MOSS

Content
Title variants
EN
Settlement of VAT using MOSS procedure
Languages of publication
PL
Abstracts
Significant changes in VAT provisions were introduced to Polish law on 1 January 2015. Mentioned changes concern the supply of telecommunication, broadcasting and electronic services for entities (other than VAT taxpayers) from EU country, other than Poland. According to above, the company supplying mentioned services is obliged to settle VAT in all countries in which customers are located. In order to simplify VAT settlement, the Polish taxpayers can use the special, optional procedure MOSS (Mini One Stop Shop), which allows to submit one VAT return and to make the payment of VAT. Tax is afterwards passed on from Polish tax authorities to the country of consumption of mentioned services. Using MOSS procedure the Polish taxpayer is not obliged to register for VAT in the country of consumption.
Year
Volume
Pages
271-276
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-35e7f8da-dadd-45f8-b819-e355fa94354c
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