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European Court overrules Polish VAT tax point

  • VAT
  • 04 June 2013 | Richard Asquith

European Court overrules Polish VAT tax point

The Polish tax point rules on the supply of certain services – the earlier of payment of 30 days after the supply – have been found to be in contravention of the EU VAT Directive.

The European Court of Justice (ECJ), which hears final appeals on matters of EU VAT law, held in the case involving TNT Express that a member country could not stipulate that the taxable point of supply on certain transport services was on the date of payment by no later than 30 days from the date on which the service was supplied.  This Polish VAT restriction was incompatible with the EU VAT Directive


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.