We present below a short summary of the most important changes in tax law and tax practice in July:
- the Decree amending the decree on goods and services for which the tax rate on goods and services is lowered, and the conditions for the application of reduced rates was published in the “Journal of Laws” (item 1496) – application of the 0% VAT rate to soil improvers, non-microbial biostimulants and growing media, excluding mineral and mushroom growing media, until October 31, 2022;
- the Act on crowdfunding for business ventures and assistance to borrowers was published in the Journal of Laws – extension of the “anti-inflationary shields” until October 31, 2022;
- the Decree on the appointment of the Director of the Tax Administration Chamber in Warsaw to conduct certain customs matters was published in the “Journal of Laws” (item 1580) – the authority is appointed, inter alia, to: conduct, in the first instance, proceedings in cases concerning, in particular, binding tariff information, binding information on the origin of goods, keeping a list of customs agents, or issuing decisions on the protection of intellectual property rights;
- on the website of the Government Legislation Center, assumptions for the regulation of the Council of Ministers on state aid granted to certain entrepreneurs for the implementation of new investments were published – target replacement of the current regulations and changes: reducing the quantitative criterion by 50% also for micro-entrepreneurs and small entrepreneurs, or regulating in one provision all types of costs eligible for support;
- according to press reports, the Ministry of Finance is preparing amendments to the Tax Ordinance. They are to include, among others regulation that the initiation of fiscal penal proceedings is not to stop the tax limitation period, the possibility of redemption of non-due tax, changes in blocking bank accounts or extending the liability of members of the management board of companies;
- The Ministry of Finance – in response to a parliamentary question – confirmed that it does not plan to extend the scope of the so-called the sugar fee (reply to parliamentary question no. 34236);
- on the website of the Ministry of Finance, a draft explanatory note regarding the VAT Group was published: https://www.gov.pl/web/finanse/konsultujmy-projekt-objasnien-podatkowych-dotyczacych-grup-vat;
- The Court of Justice of the EU ruled on the non-compliance of the provisions of the Polish VAT Act with EU law – in the context of “sanction” provisions in the case of intra-Community acquisition of goods (C-696/20);
- The Constitutional Tribunal decided that the provisions of the PIT Act allowing for the recognition of income from the sale of real estate as related to the source of economic activity are consistent with the Polish Constitution (judgment of 19 July 2022, file no. SK 20/19);
- The Ministry of Finance believes that the provisions providing for tax neutrality only for the first share exchange are consistent with EU law and serve to combat tax avoidance. The Ministry does not envisage any legislative changes here – answer of the Minister of Finance of July 28, 2022 to the parliamentary question no. 34027 (ref. DD5.054.4.2022);
- The Ministry of Finance is working on the business and legal concept of the obligatory FSC as part of the self-billing mechanism. At the moment, however, it is not planned that the procedure of concluding self-billing agreements will be carried out automatically under the KSEF. The Ministry does not plan to introduce simplifications for entrepreneurs who do not have a trusted ePUAP profile, electronic qualified signature or other digital solutions to set up and operate the KSeF – answer of the Minister of Finance of July 7, 2022 to the parliamentary question no. 34242 (reference number DRPT1.054.2.2022).
