The regulations of the Value Added Tax Act, in force since May 1, 2004, have brought in practice many problems related to the application of the new regulations. The regulations, which were created on the basis of the EU Sixth Directive, are not always adapted to Polish realities.
There is also a clear difference between the solutions so far applied in Poland and those of the European Union. The introduction of new rules for the taxation of intangible services and the question of how to treat goods transferred for the purpose of representation and advertising raises numerous doubts, which only become apparent in practice.

A lot of ambiguity surrounds the taxation of transportation services, both domestic and foreign. New regulations apply to electronic services; doubts - if only of a purely accounting nature - have arisen on the issue of making adjustments to input tax. Much controversy is related to the taxation of used goods, including cars. The issue of taxation of cash bonuses is unclear - here, too, representatives of the tax doctrine have different opinions.

An issue that concerns most taxpayers is certainly the question of not having to include signatures on invoices. Nevertheless, it turns out that for certain non-tax reasons such signatures are nevertheless worth having.

These are just some of the controversies that have arisen during the short period of the new VAT law. Their clarification is presented in this study. In the "Guide" you will also find answers to many other important questions related to the application of the VAT Law in practice.