No more entry fees for coach tours to Poland
2010-08-16
SPECIAL ANNOUNCEMENT: As communicated by the National Polish Tourism Board, the entrée fees of PLN 20,00 per person are voided by now. Companies based inside the European Union but outside Poland are obligated to register themselves in Poland and to discharge VAT (7 %) for their transportation services in Poland. VAT on occasional transport of passangers by means of buses registered outside the territory of the country.
On 21 June 2010 the Minister of Finance has issued the general interpretation, in which he has
stated that in relation to the judgment of the Court of Justice of the European Union of 6 May
2010 in case C-311/09, the provisions of the Regulation of the Minister of Finance of 24
December 2009 on the implementation of certain provisions of the Act on the Goods and
Services Tax (O.J. No 224, item 1799 with subsequent amendments) as regards occasional
transport services are not applicable, with the exception of § 34 (2) of the above-mentioned
regulation.
Therefore the entities who are established or have fixed establishment, permanent adress, or
usual residence outside the territory of the country, supplying on the territory of the country
international road transport services consisting of occasional transport of passangers by buses
registered outside the territory of the country (in other than Poland Member States) – are
obliged to apply the general rules of VAT taxation on supply of the aforementioned services
within the territory of Poland.
It means that these entities are obliged to register in Poland as taxable persons for VAT
puposes in the Second Tax Office Warszawa-Śródmieście and submit quarterly or monthly
periods VAT returns respectively, in which they account for VAT on supply of the services of
occasional transport of passangers by buses registered outside the territory of the country, at a
rate of 7%, taking into account the distances covered. VAT resulting from the tax return
should be paid by these entities to the Second Tax Office Warszawa-Śródmieście, until 25th
day of the month following the month the chargeable event occurs for monthly periods and
until 25th day of the month following the quarter chargeable event occurs for quarterly
periods respectively, that is at the date of submitting of these returns at the latest. As a general
rule the taxable amount is the turnover, which is the amount due for the sale, excluding the
amount of the tax due. As far as the international road transport services consisting of
occasional transport of passangers by buses registered outside the territory of the country are
concerned the distances covered should be taken into account in order to calculate the taxable
amount, i.e. subject to taxation is that part of the amount due, which represents the transport
carried out in the territory of Poland.
Registration and identification forms are available in Polish on the website of the Ministry of
Finance www.mf.gov.pl/_files_/podatki/formularze_podatkowe/.
Detailed information as regards the documents necessary for registration as well as obtaining
the Tax Identification Number (NIP) are available on the website of the Second Tax Office
Warszawa-Śródmieście:
www.is.waw.pl/Index.htm?main_office=1&office=35&menu=0&sub1=&sub2=&sub3=
&sub4=&sub5=&mlt=; (adress: ul. Jagiellońska 15, 03-719 Warszawa, tel. +48 22 511 35 00, fax: +48 22 511 35 02,
e-mail: us1436@mz.mofnet.gov.pl).
In respect of the entities supplying the international road transport services consisting of
occasional transport of passangers by buses registered in the territory of third countries, i.e.
the countries outside the European Union, § 34 (2) of the aforementioned Regulation of the
Minister of Finance of 24 December 2009 is applicable. It means that in respect of these
transport services the above-mentioned entities neither calculate nor pay VAT.
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