MDDP

Agnieszka Kisielewska of MDDP outlines the recent changes that traders face in applying to become an authorised economic operator (AEO) and the benefits that they can reap from the status.

The amendment of the Polish VAT Act, in force since September 1 2019, introduced regulations on the electronic database of taxpayers registered for VAT purposes in Poland (the so-called ‘white list’, or ‘e-register’).

Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in order for an exemption or reduction to be applied.