Poland’s value added tax (VAT) law changes that is effective from 1 January 2014.
Changes to the date when VAT liability arises (the tax point); a new definition of the taxable base; new rules for input VAT deductions; new provisions in relation to intra-Community acquisitions of goods; Requirement for partial deductions for real estate transactions and certain financial transactions and services; Changes to the rules for VAT exemptions and changes to the rules for when to supply VAT invoices.
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