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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
Rozporządzenie Ministra Finansów i Gospodarki z dnia 22 kwietnia 2026 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
2026-04-22
Entry into force
2026-04-25
Texts
Keywords
taxesimportgoodsservices
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