Implementacja zmian w przepisach o VAT w przedsiębiorstwie branży hutniczej

Abstract

Article presents the importance of the changes in legal regulations regarding the value added tax in force from October 1 st 2013. The current legal status has been summarized along with the description of reverse charge and joint liability. It has been identified that the reason for introducing these changes was to reduce the losses from tax fraud in the steel market. The process of adaptation to the changes in the legal environment has been exemplified by a representative company based in Poland. It has been determined that the changes introduced in the VAT Act and Tax Ordinance improved the competitive position of the analysed company.