Sectors

No – if you use the OSS (One Stop Shop) scheme, you can account for VAT on all B2C sales within the EU through a single registration in Poland, without having to register in each country. OSS applies once the annual threshold of EUR 10,000 for sales to other EU countries is exceeded. We register companies for OSS and handle their ongoing VAT settlements.

A marketplace may be treated as a platform facilitating the supply, meaning that the platform rather than the seller is responsible for VAT on transactions with consumers. The applicable rules depend on the location of the seller and the customer, as well as the type of goods. We analyse your situation and advise on the correct VAT treatment of sales through online platforms.

Yes – if a counterparty fails to pay an invoice within 90 days of the payment deadline, you may be able to claim bad debt relief and reduce the output VAT due. We help identify receivables that qualify for the relief and ensure that it is correctly accounted for in the JPK_VAT return.

These are specialised areas with their own tax treatment – VAT is accounted for differently for finance leases and operating leases, while factoring may give rise to obligations under the tax on civil law transactions. We have experience supporting financial-sector entities and tailor our services to the specific nature of their activities.