VAT on acquisition of mobile devices

From July 1, 2015 amendments to the Act on VAT come into force. These amendments  impose on the buyer the obligation to settle due VAT in connection with the acquisition of phones, tablets and laptops (within the so-called reverse charge).

This mechanism will apply to the purchase transactions of this kind of equipment between VAT taxpayers, if the value of such transactions exceeds 20,000.00 PLN net. It should be stressed, that several following transactions, each of which having a lower value than the specified threshold, can be treated as one purchase if the tax authority proves, that we are dealing with a single economic transaction. As a result, it may turn out that the threshold has been exceeded.

It should be kept in mind that if the supplier will issue an invoice with VAT - in a situation where, in accordance with the law, the tax has been passed on to us ( buyers) - we will not have the right to deduct that tax.