Polska Polska
7 tysięcy firm, blisko 3 miliony zatrudnionych
Tabs 1


Main page News
Tabs 2


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.



VAT and its impact on the development of entrepreneurship in Poland


Changes in tax regulations – both planned and already in force – and the dangers they create were the main topics of a conference organized by “Dziennik Gazeta Prawna” and Employers of Poland.

– Creating a transparent and comprehensible tax system which will benefit honest entrepreneurs is necessary –  said President of Employers of Poland Andrzej Malinowski at the opening of the event. However, in the current legal situation the principle of VAT neutrality for entrepreneurs is infringed far too often.


The fact that the Ministry of Finance decided to change the formula of settling this public levy after 20 years has caused controversy. Changes introduced on January 1st 2014  caused problems for entrepreneurs in establishing their tax obligations. Today, it starts the moment a supply is delivered or a service is  provided. This means that the moment of transporting the right to dispose of goods as an owner has to be  established precisely.

Participants have also drawn attention to the fact that entrepreneurs applying for VAT return are attracting attention of the tax authorities. – They often initiate proceedings to verify whether the returns are justified – confirmed Jakub Trębicki, solicitor at the R. Oliwa, P. Ożarowski, J. Trębicki and Associates Legal Office.

As pointed out by Dariusz Michał Malinowski, Deputy Chairman of the National Chamber of Tax Advisers,  authorities often question the right to tax return, justifying this with the fact that the taxpayer did not show interest in what happened to the goods after they were sold. However – in accordance with the rulings Court of Justice of the European Union – the purchaser cannot be held accountable for the supplier’s actions at an earlier stage. Chairman of the Tax Committee of Employers of Poland Robert Oliwa  stressed that a definition of “due diligence” is nowhere to be found in the Polish VAT act. Then why do the tax authorities deprive taxpayers of the right to tax return citing the very notion as a justification?