On 4th May 2015 it was published in the Polish Official Journal of Law (pos. 605) Act dated 9 April 2015 on change of the Act on Goods and …
On 4th May 2015 it was published in the Polish Official Journal of Law (pos. 605) Act dated 9 April 2015 on change of the Act on Goods and Services and the Act – Public Procurement Law.
One of the changes included in the above amendment concerns implementation of reverse charge scheme in reference to the domestic sale of among others tablets, notebooks, laptops, mobile phones, smartphones and game consoles (excluding parts and accessories to the game consoles).
According to the new regulations sales of the above goods will be subject to reverse charge, if:
a) The sale is made to a Polish active (i.e. non-exempted) VAT taxpayer
b) The net value of one single transaction is more than PLN 20 000. By the one single transaction it will be understood:
- one single agreement in reference to which there can be one or more deliveries, orders or invoices, and
- transactions covered by multiple agreements if the conditions / terms of the sale differ from usual conditions / terms used in the trade of the above goods.
Eventual fact of decrease of the value of transaction after the supply (e.g. due to the discount) will not have any impact on determination of whether reverse charge scheme was applicable.
Additionally, each supplier making domestic supplies of goods subject to the reverse charge will have to file special monthly summary of these supplies.
The above regulations will be applicable from 1 July 2015.
Independent Tax Advisers