Category Archives: Blog

Significant changes in the Polish tax system as of 1 Jan 2022 [Newsletter 21 Sept 2021 Altoadvisory.pl]

a) Entry into force of a new WHT regime (pay & refund mechanism)

Starting from 1 January 2022 WHT preferences (exemptions or treaty rates) will no longer be applied at source with respect to selected payments exceeding PLN 2 million in a given tax year. Read more

New EU VAT Rules Enter Into Force

The new rules concerning the EU VAT regime entered into force on the 1 July, creating a simplified VAT regime for cross-border supplies of goods (B2C) and distance sales. The new rules provide for a system to declare and pay VAT in the EU using the Import One-Stop Shop and also level the...

130 Countries Sign Historic Agreement on International Tax Reform

130 countries signed last week the global agreement on international tax reform, based on a two-pillar solution which allows multinational companies to pay more tax in the countries where they operate as well as a global minimum tax rate. As estimated by the OECD, a total amount of USD 100 billion of profits per year will...

Questions about EU-OSS: Deregistration in Austria necessary?

Is a deregistration at Austrian tax office necessary for a distance selling company which is VAT liable in Austria in order to participate in EU-OSS in another member state?

Answer:

No, a deregistration is not necessary. Austrian tax office recommends send an information about the participation of EU-OSS in another member...