Act of 1 December 2016 on amendment of the VAT Act and certain other acts, act on the rules for recording and identification of taxpayers and payers, as well as Road Transport Law (Journal of Laws, No. 134, Item 780).
Assessment of implementation of the Act (OSR ex-post) of 26 July 2013 on amendment of the VAT Act and certain other acts (Journal of Laws, Item 1027) as regards Art. 1, point (7). Retrieved from: https://legislacja.rcl.gov.pl/projekt/12282103 (27 March 2017).
Brederode van, R.F., Pfeiffer, S. (2015). Combating Carousel Fraud: The General Reverse Charge VAT, International VAT Monitor, May/June 2015.10.59403/3q2gzy2
Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax as regards optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (EU Journal of Laws L 72, p. 1).
Council Directive 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax as regards quick reaction mechanism against VAT fraud (EU Journal of Laws L 201, p. 1).
Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax as regards optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (EU Journal of Laws L 201, p. 4).
Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance and repealing certain decisions granting derogations (EU Journal of Laws L 221 of 12 August 2006, p. 9).
Expert opinion prepared by the Center for Social and Economic Research (CASE) of 23 November 2015 entitled Ocena czy poprzez wprowadzenie od dnia 1 października 2013 r. odwróconego obciążenia VAT na niektóre wyroby stalowe ograniczono nadużycia w rozliczaniu podatku VAT w obrocie tymi towarami oraz czy warunki funkcjonowania przedsiębiorstw w branży objętej zmianami uległy poprawie. Retrieved from: https://legislacja.rcl.gov.pl/projekt/12282103 (27 March 2017).
Kaczmarczyk, A. (2017). Problemy wdrożenia mechanizmu odwrotnego obciążenia podatkiem VAT w praktyce gospodarczej małych firm z branży budowlanej. Katowice: Studia Ekonomiczne, Zeszyty Naukowe Uniwersytetu Ekonomicznego, no. 333.
Lipniewicz, L. (2010). Docelowy system VAT w Unii Europejskiej. Harmonizacja opodatkowania transakcje wewnątrzwspólnotowych. Warszawa: Wolters Kluwer Polska.
Planspiel zur systembezogenen Änderungen bei der Umsatzsteuer „Reverse-Chargé-Verfahren” (2005). Zusammenfassender Ergebnisbericht, Peters Schoenberger.
Regulation of the Council of Ministers of 29 October 2008 on Polish Classification of Products and Services (PKWiU) (Journal of Laws no. 207, Item 1293, with further amendments).
Request from the European Commission on a proposal for a directive of the Council amending Directive 2006/112/EC on the common system of value added tax, on temporary application of the general reverse charge mechanism, in conjunction with the supplies of certain goods and services above a specific threshold COM(2016) 811 final. Retrieved from: http://ec.europa.eu/transparency/regdoc/rep/1/2016/PL/COM-2016-811-F1-PL-MAIN-PART-1.PDF
Rogowska-Rajda, B., Tratkiewicz, T. (2014). Skutki odwrotnego obciążenia podatkiem od towarów i usług w finansach przedsiębiorstw. Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu, vol. 52(1).
Rogowska-Rajda, B., Tratkiewicz, T. (2017). Mechanizm odwrotnego obciążenia podatkiem VAT w odniesieniu do usług budowlanych a finanse przedsiębiorstw. Przedsiębiorczość i Zarządzanie, vol. 9(II).
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of tax assessment (EU Journal of Laws L 145, p. 1 with amendments).