Odwrotne obciążenie podatkiem VAT w aspekcie płynności małych podmiotów z branży budowlanej
Reverse Charge and Liquidity of Small Construction Companies

Summary/Abstract: Purpose – Purpose of the article is analysis of the problems associated with the procedure of implementation of the reverse charge VAT, and attempt to assess the impact of this mechanism on the liquidity of small enterprises belonging to the construction industry in Poland. Design/methodology/approach – Critical analysis of legal acts and literature. Findings – Consider whether the benefits of the reverse charge VAT construction companies will be higher than the costs incurred by these companies. Originality/value – Article contains in-depth analysis of solutions for the reverse charge VAT in Poland and other EU member states.

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