Temat: Ryczałt VAT and Tax Question
Yusuf K.:
Dear Members,
We have a personal company registered in Poland and this personal company is in "Ryczałt" category. We import goods from non-EU into Poland and pay VAT 23% when we do import customs clearance on arrival.
I was wondering if anyone has information whether we can sell to a "Sp Z.o.o" company and whether the Sp Zoo company needs to pay 23% VAT again once they buy from our Ryczałt personal company?
Please write if you have technical accounting feedback on this topic.
Yusuf
If a "personal company" registered in Poland sells goods to a "Polish" sp z.o.o vat has to be paid.
VAT is a common tax, and it is aplicable at every stage of goods turnover (up to 150.000 PLN per year).
"Ryczałt" is the other kind of tax, You pay it instead of clasic income tax.
The fact that the "personal company" has paid VAT while importing goods to Poland has no impact on "personal company" vat-on-sales issue. Please note, that for the "personal company"
VAT-on-import is economically neutral (Firstly, VAT is paid at customs, but later on the same VAT is deducted from VAT-on-sales, so
the final tax balance is zero).
Additionaly, be aware of the regulations about transations between related/associated companies.
Ten post został edytowany przez Autora dnia 12.01.15 o godzinie 15:20
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