The most important changes with respect to Value Added Tax law from 01.04.2013:
Recent redefinition for export of goods: Following the amendment, the export of goods is defined as the supply/delivery of goods dispatched or transported from Poland outside the EU territory, and now also applies to the goods which are subject to export customs procedures in another EU-country than Poland (before that change was introduced, the export procedure had to start in Poland).
New rules on the settlements of deliveries, where in fact the purchaser is the taxpayer (reverse charge). Until now, the reverse charge procedure (settlement of the tax by the purchaser) was only applicable to the purchase of goods from the foreign taxpayers, who had neither the headquarters, nor permanent business address and running operations in Poland. For the application of that mechanism until now the registration for VAT purposes of the foreign taxpayer in Poland did not have any influence. Starting 01.04.2013 the reverse charge procedure does not apply any more to the foreign supplier registered as a Polish VAT payer. In such a case the turnover tax (VAT) is settled in line with general rules.
Tax exemption for the supply of vacant land plots, the existing tax exemption has been modified. Currently, it applies to the supply of vacant land plots other than land under roof, herewith a new definition of land under roof was introduced.
Tax representative: new possibility for appointing a tax representative implemented, without the requirement to register in the scope of VAT. The purpose of this amendment is to simplify the obligations for the business owners and entrepreneurs who want to import the goods via Poland to other EU countries.
Free of charge transfers: free of charge transfer of gifts of low values and free samples do not stay subject to tax, provided that this transfer is made for the purposes relating to the business run. Currently, being a general principle, the transfer of printed advertising and info materials is not a subject of tax exemption, in other words it’s still taxable. A new definition of free sample was introduced.