Home / Dz.U. 2013 poz. 1656
Regulation of the Minister of Finance of December 16, 2013, on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
Rozporządzenie Ministra Finansów z dnia 16 grudnia 2013 r. w sprawie miejsca świadczenia usług oraz zwrotu kwoty podatku naliczonego jednostce dokonującej nabycia (importu) towarów lub usług
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2013-12-16
Entry into force
2014-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
importservicestax on goods and services
Related acts
Amending Acts (12)
- Regulation of the Minister of Finance of August 8, 2016, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services · 2016-09-02
- Regulation of the Minister of Development and Finance of February 21, 2017, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services · 2017-03-01
- Regulation of the Minister of Finance of 6 March 2018 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2018-04-04
- Regulation of the Minister of Finance, Investment and Development of November 4, 2019 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2019-11-09
- Regulation of the Minister of Finance of December 28, 2021 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2022-01-01
- Regulation of the Minister of Finance of 9 November 2022 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2022-11-17
- Regulation of the Minister of Finance of August 1, 2023, amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2023-08-12
- Regulation of the Minister of Finance of December 18, 2024, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services · 2024-12-21
- Regulation of the Minister of Finance of April 9, 2025, amending the regulation on the place of provision of services and the refund of input tax to a unit making acquisitions (imports) of goods or services · 2025-04-30
- Regulation of the Minister of Finance and Economy of August 26, 2025, amending the regulation on the place of service provision and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2025-09-16
- Regulation of the Minister of Finance and Economy of November 27, 2025, amending the regulation on the place of service provision and the refund of input tax to an entity making acquisition (import) of goods or services · 2025-11-29
- Regulation of the Minister of Finance and Economy of April 22, 2026, amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services · 2026-04-25
Information on Consolidated Text (5)
- Announcement of the Minister of Finance of August 30, 2024, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Announcement of the Minister of Finance of April 13, 2023, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of service provision and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Announcement of the Minister of Finance, Funds and Regional Policy of November 30, 2020, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to a unit acquiring (importing) goods or services
- Announcement of the Minister of Finance of March 22, 2019, concerning the promulgation of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Announcement of the Minister of Development and Finance of August 9, 2017 on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
Legal Basis (1)
Legal Basis from Art. (2)
- Law of 11 March 2004 on value added tax · art. 28o
- Law of 11 March 2004 on value added tax · art. 92 ust. 1 pkt 3
Acts referring to this act
- Implementing Regulations: Law of 11 March 2004 on value added tax
- Amended Acts: Regulation of the Minister of Finance and Economy of April 22, 2026, amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance and Economy of November 27, 2025, amending the regulation on the place of service provision and the refund of input tax to an entity making acquisition (import) of goods or services
- Amended Acts: Regulation of the Minister of Finance and Economy of August 26, 2025, amending the regulation on the place of service provision and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance of April 9, 2025, amending the regulation on the place of provision of services and the refund of input tax to a unit making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance of December 18, 2024, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
- Amended Acts: Regulation of the Minister of Finance of August 1, 2023, amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance of 9 November 2022 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance of December 28, 2021 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance, Investment and Development of November 4, 2019 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Finance of 6 March 2018 amending the regulation on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Amended Acts: Regulation of the Minister of Development and Finance of February 21, 2017, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
- Amended Acts: Regulation of the Minister of Finance of August 8, 2016, amending the regulation on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
- Consolidated Text for an Act: Announcement of the Minister of Finance of August 30, 2024, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Consolidated Text for an Act: Announcement of the Minister of Finance, Funds and Regional Policy of November 30, 2020, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to a unit acquiring (importing) goods or services
- Consolidated Text for an Act: Announcement of the Minister of Development and Finance of August 9, 2017 on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity acquiring (importing) goods or services
- Consolidated Text for an Act: Announcement of the Minister of Finance of March 22, 2019, concerning the promulgation of the consolidated text of the Regulation of the Minister of Finance on the place of provision of services and the refund of input tax to an entity making acquisitions (imports) of goods or services
- Consolidated Text for an Act: Announcement of the Minister of Finance of April 13, 2023, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the place of service provision and the refund of input tax to an entity making acquisitions (imports) of goods or services