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Legislation Monitoring Centre
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.

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“Rzeczpospolita”: VAT income to the budget ailing yet again


In February, the VAT income to the budget was lower than a year ago. Therefore it is too early to announce triumph in tightening the tax system.


Budget income after two months of this year totaled 56.16 bln PLN – the Ministry of Finance announced on Wednesday. The figure is 19 percent higher than last year.

However, the majority of this growth is a result of LTE sales – ca. 9.2 bln PLN, a one-time, untaxed income for the budget. In this section, income totaled 10.2 bln PLN, compared to 4.5 bln PLN last year.


– Companies from other sectors, eg. the fuel industry, do not feel any improvement – emphasizes Mariusz Korzeb, tax adviser and expert of Employers of Poland. – At the same time, the attitude of the tax authorities is increasingly repressive – he adds.


In his opinion, the tax authorities more and more often question the right of law-abiding companies to VAT deductions – with the case of Grupa Lotos the most well-known recent example. – The tax authorities accuse them of participating in VAT carousels, despite the entrepreneurs’ denials and assurances that they were not aware of such practices. This is not the question of the current government changing its approach, but rather of facing the consequences of proceedings initiated two or three years ago. The current Ministry of Finance will have to deal with this – Korzeb emphasizes.