Dorota Białas

Steuerberaterin (Polen)
Associate Partner
Phone: +48 71 60 60 402

The rules of determining the taxable base in Poland changed on 1 January 2014. According to Article 29a(7) VAT Act, the reductions in price such as early payment discounts, among other things, are no longer included in the taxable base. We may conclude that this provision concerns the discount which is called the early payment discount in business dealings. Nevertheless, please note that despite the regulatory changes to the taxable base, the VAT regulations still do not define the early payment discount, and more importantly, the time when it is granted/enjoyed. Therefore, the so-called discounted transactions are still not clearly regulated.

We recommend working out an internal precautionary procedure to deal with such transactions until the tax authorities adopt an official position. In our opinion, it should be based on the actual enjoyment of the early payment discount. We would be glad to share more information on this subject with you and provide comprehensive CIT, PIT, VAT advisory in Poland.