Thus, if a foreign counterparty changes its registered office and fails to inform its Polish counterparty about the fact, no additional tax will be due from the Polish business. Regulations binding since 2015 were to eliminate doubts regarding the expiration date of certificates of residence with no indicated validity period. He is a holder of an MBA certificate. Robert is a Partner in Tax Advisory Department. Please see According to Polish tax authorities, the document should be issued by a competent foreign office and its contents should clearly indicate the tax residence of a given firm and the date of issue or validity period.Not all countries, though, issue certificates of residence that meet these requirements.
DTTL (also referred to as “Deloitte Global”) does not provide services to clients. According to tax authorities, taxpayers should obtain a printout of an original document. The document is issued by tax authorities of the country of residence upon taxpayer's request. The German desk was established to help foreign investors in unveiling the great potential of Poland and provide them with world-class professional services facilitating cross-border operations. request. from invoices received from that counterparty.In light of the current regulations, therefore, it is unclear whether certificates with no validity period indicated confirm the tax residence of a counterparty prior to its issue. The form of the certificate of residence document to be presented by Polish taxpayers for the case of tax inspection also poses significant problems. The form of a computer file is also acceptable for such documents, if this is how they have been issued by the tax administration of the country of residence (and preferably provided with an electronic signature). DTTL and each of its member firms are legally separate and independent entities.
Tax offices often question copies of certificates of residence obtained via e-mail or from websites, despite this form being the easiest for taxpayers. Additionally, dividends, interest and license fees payable to foreign capital group companies may be tax exempted upon obtaining relevant statements from counterparties. Pursuant to current regulations, such certificates remain valid 12 months of the issue date. The principle does not apply, though, if the Polish taxpayer has learned about the change of the registered office address, e.g. Analysis Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. Please note that not all documents issued by foreign tax authorities shall be accepted by Polish ones. Since 2002 he has been working in a team providing consulting services for clients from various sectors, to includ... All copies thereof need notarial certification. The definition included in PIT Act and CIT Act is of general nature and does not indicate all formal requirements that such a certificate should meet. Confirmation of registration for VAT purposes, of foreign counterparty's tax identification number or its legal form shall not be deemed to meet the statutory requirements concerning the certificate of residence.
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