CHAIN TRANSACTIONS - HOW TO SETTLE VAT - JOANNA DMOWSKA

Complex chain transactions, especially those of an international nature, pose a challenge in the context of the correct settlement of VAT. The publication by Joanna Dmowska is a comprehensive guide that explains step by step the rules for settling VAT in this type of transaction. Thanks to this book, you will understand when we are dealing with a chain transaction and when it cannot be qualified as such, and you will learn the rules for identifying the so-called mobile supply.

• Practical aspects of VAT settlements in various transaction configurations
• Detailed discussion of intra-Community supply and export by various participants in the chain
• Explanation of triangular transactions and the role of the intermediary
• Information on documentation obligations (e.g. JPK_V7, summary information)
• Specifics of settling transactions made via sales platforms (e.g. dropshipping, SOTI sales, WSTO)
• Obligations of owners of electronic interfaces (e.g. marketplaces)

The author focuses on the practical aspects of VAT settlements in various transaction configurations - both in the case of exports from Poland and deliveries within the EU or imports from third countries. Particular attention is paid to assigning transport to a specific participant in the chain, determining the transport organizer (also in the context of Incoterms 2020) and determining the place of taxation. The publication contains numerous examples, diagrams and references to the practice of tax authorities, which makes it an indispensable tool for accountants, tax advisors and entrepreneurs operating in international trade.

Infor Publishing House, known for its high-quality publications in the field of law and finance, presents a guide that will help you avoid errors and ambiguities in VAT settlements. Joanna Dmowska's book is a guarantee of reliable knowledge and practical tips that will allow you to conduct settlements in chain transactions efficiently and in accordance with the regulations. Thanks to this publication, you can be sure that your VAT settlements are correct and safe.

The publication "Chain Transactions - How to Settle VAT" is not only a collection of regulations, but above all a practical guide that will help you understand the intricacies of VAT settlements in chain transactions. Thanks to numerous examples and diagrams, even complicated issues will become clear and understandable to you. Regardless of whether you are an experienced accountant, tax advisor or entrepreneur, this book will be an invaluable support in your daily work.

Technical parameters:

Edition: Infor 2025

Pages: 84

Format: 235x173 mm