Czasopismo Rzeczpospolita

The article discusses the issue of reverse charge in construction industry as introduced via the VAT Act amending legislation effective as of 1 January 2017. The article begins with describing the requirements for application of the new regulations. It then cites various tax rulings given over the last year to list the issues of major concern among businesses. One of the most important of these is how to properly identify a subcontractor because the presence of a subcontractor in the chain of supply is crucial for implementation of the new law. The article also discusses the classification of construction services as composite supplies and the accounting for VAT in projects carried out by several entities as a consortium or in warranty repair transactions.

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