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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
Rozporządzenie Ministra Finansów i Gospodarki z dnia 27 listopada 2025 r. zmieniające rozporządzenie w sprawie miejsca świadczenia usług oraz zwrotu kwoty podatku naliczonego jednostce dokonującej nabycia (importu) towarów lub usług
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2025-11-27
Entry into force
2025-11-29
Texts
Keywords
importtax on goods and services
Related acts
Amended Acts (1)
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
- Amending Acts: 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
- Amendments After Consolidated Text: 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