Złote Tarasy - Skylight, ul. Złota 59
00-120 Warszawa, Poland
NIP: 5252414442 KRS: 0000296560
District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.
Rynek Staromiejski 36/38,
87-100 Toruń, Poland
NIP: 5252414442 KRS: 0000296560
District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.
ASB is pleased to announce that we have joined the International VAT Association (IVA). IVA is the world’s leading independent association dealing with international VAT issues and represents the interests of businesses and advisers involved in VAT or equivalent turnover taxes around the world.
On 17 October 2019 the ECJ issued a judgment in a Polish case concerning the right to apply 0% VAT rate for export of goods if: (i) the goods have been exported to an unidentified recipient outside the EU, (ii) there is evidence that the goods have left the EU but (iii) the invoice indicates the wrong name of the recipient.
On 1 January 2020 a package of new VAT regulations for intra-community transactions, the so-called “Quick fixes”, will come into force. These follow from an amendment to EU Directive and Regulation governing VAT on intra-community transactions.