VAT planning- a more efficient business structure

Indeed, even in the case of structures established in cooperation with a tax advisor, there may still be opportunities for further optimisation, and, due to the changes in the nature of transactions and the legislative environment, it is also worth reviewing these structures periodically.

The biggest tax advantage can be achieved with the establishment or the revision of a good VAT structure. Therefore, it is worth spending more time on VAT planning, as companies devoting attention to using transactions that are efficient from the aspect of taxation can achieve a competitive advantage in comparison to others who believe these are merely “tricks” or useless consultancy costs.

Our company can help you better understand and take advantage of the opportunities inherent in the current and in the planned new structures. The VAT expert team of Mazars has successfully developed efficient solutions where, in addition to the cash-flow advantage, tax savings have also been achieved.

To whom do we recommend our services?

• To companies that have already established their transaction structure, but this happened a relatively long time (4-5 years) ago, and are interested in whether the changes in the laws that have occurred since provide opportunities for further optimisation.
• To those who have never used tax planning services, because they thought that the costs were too high compared to the gains that could be expected.
• To everyone who is uncertain whether their current structure is optimal from a taxation aspect.

How can we help?

• We participate in the planning process, cooperating with the company in order to ensure that the best structure is adopted for the optimisation of tax burdens.
• We review the structure established earlier, assess possible related opportunities and risks, and make a recommendation for a modified structure.
• We coordinate the establishment of the proposed new structure, any consultations with foreign parties, maintaining contacts with the tax authorities, and the filing of returns.
• If necessary, with the help of our international network of partner offices, we also contact local tax authorities in other countries, and assist in the establishment of companies abroad.

Areas of VAT planning 

• Group taxation arrangement                                                                  
• Transfer of a line of business
• Promotions                                                      
• Self-invoicing
• Supply of goods and services free of charge
• VAT warehouse
• Loyalty programmes                    
• Electronic invoices
• VAT registration abroad                  
• Establishing of companies abroad      
• Call-off stock 
• Reverse charge mechanism         
• Invoicing for specific periods                  
• Aggregate invoice                                                                                                                       
• Leasing constructions                  
• Triangular transactions            
• Discount strategies
• Money substitutes
• The calculation of the deductible portion by using an individual method
• Exemption from deduction prohibition

If you have any questions in connection with our services, please contact our advisor colleagues.