On December 14, 2010 the government accepted a draft change to the act on tax on goods and services. Pursuant to the new regulations, entities which settle tax in import will be exempted from the obligation of submitting a security on the amount of tax. What is more, the draft expressly indicates the tax-payer at actions conducted by tax-payers who do not have their seat, place of domicile nor a permanent conduct of activity in the territory of Poland. Pursuant to the new law, in such cases the tax will always be settled by the purchaser of services or goods. The draft also includes provisions which abolish the prohibition of deduction of the input tax in case of import of services when the payment will be made for the benefit of entities who have their seat, place of domicile or management in the so-called tax havens.

Contact person: Mirosław Stefanik, ms@pnplaw.pl