VAT and excise duty

Our standard VAT services include providing advice on implications of the following transactions and activities:

  • domestic sales of goods and services;
  • intra-community supplies and acquisitions of goods (WDT and WNT);
  • imports of services;
  • services supplied to non-residents;
  • moving goods with the use of call-off stock warehouses;
  • mail order transactions;
  • marketing campaigns and promo contests or lotteries;

Besides, we built detailed know-how in real estate deals, including real property sales. In particular, we help to assess if it is possible and tax-efficient to treat such sales as taxable under the VAT Law; if the answer is positive, we prepare relevant declarations to that effect.

Similarly, we advise on VAT settlements resulting from sales of mixed assortments of business assets, not limited to the real property. That kind of deal may be subject to the general VAT rules, but in many cases it is regarded as a sale of business or of an organized part of a business, i.e., a transaction that is outside the VAT scope. We assist in determining the correct treatment.

Major part of our excise duty services include advising on applicability of the excise duty exemptions. Besides, we gained extended experience within the areas governed by the Law on the Road and Railway Transports and Sales of Heating Fuels (the “SENT Law”).