{"id":7040,"date":"2023-04-17T11:23:00","date_gmt":"2023-04-17T10:23:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=7040"},"modified":"2024-07-16T13:02:49","modified_gmt":"2024-07-16T12:02:49","slug":"polen-einfuhrung-der-umkehrung-der-gebuhr-auf-grosshandelsgeschafte-mit-gasenergie-und-co2-emissionszertifikaten","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/de\/poland-introduction-of-reverse-charge-on-wholesale-transaction-related-to-gas-energy-and-co2-emission-allowances\/","title":{"rendered":"Polen - Einf\u00fchrung der Umkehrung der Steuerschuldnerschaft bei Gro\u00dfhandelstransaktionen in Bezug auf Gas, Energie und CO2-Emissionszertifikate."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Polen hat die Umkehrung der Steuerschuldnerschaft bei b\u00f6rsengehandelten Gaslieferungen im Gasnetz, bei Stromlieferungen im Stromnetz und bei der Erbringung von Dienstleistungen im Bereich der \u00dcbertragung von Treibhausgasemissionszertifikaten eingef\u00fchrt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Umkehrung der Steuerschuldnerschaft gilt, wenn solche Lieferungen auf der Vorleistungsebene direkt oder \u00fcber eine zugelassene Stelle an Warenb\u00f6rsen, geregelten M\u00e4rkten und organisierten Handelsplattformen erfolgen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die umgekehrte \u00c4nderung wird vom 1. April 2023 bis zum 28. Februar 2025 gelten.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unternehmen, die diese T\u00e4tigkeiten aus\u00fcben, sind verpflichtet, den Leiter ihres Finanzamts zu informieren, bevor sie ihre erste T\u00e4tigkeit aus\u00fcben.<\/p>","protected":false},"excerpt":{"rendered":"<p>Poland have introduced reverse charge on exchange traded supplies of gas in the gas system, electricity supplies in the power system and the provision of services in [&hellip;]<\/p>\n","protected":false},"author":239137926,"featured_media":7043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1407],"class_list":["post-7040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-poland-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2023\/04\/blog-poland-energy-reverse-charge_1140x300.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Py","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/7040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137926"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=7040"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/7040\/revisions"}],"predecessor-version":[{"id":7042,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/7040\/revisions\/7042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/7043"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=7040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=7040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=7040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}