
Paweł Mikuła is a partner and co-founder of Halcyon, where he is responsible for VAT practice.
He is a tax advisor and legal advisor. He has over 18 years of experience in tax consulting being one of the most recognized tax advisors in the area of VAT in Poland (named the best VAT tax advisor in Poland for several years in a row by leading Polish newspapers). He also has significant experience in tax and administrative court proceedings, as well as in other taxes when advising large companies.
He gained his experience in particular in leading consulting companies (17+ years at Deloitte, where he was responsible for part of the indirect tax practice, and also worked at PWC).
He has coordinated numerous tax projects for Polish and international companies from various industries (automotive, air/defense, heavy industry, consumer, e-commerce, transport and forwarding) and for entities from the public sector: from tax reviews, through resolving complex tax issues, securing large tax refunds, mass adjustments of tax settlements, representing taxpayers before tax authorities and administrative courts, to the implementation of ERP systems, VAT settlement procedures, and other tax procedures.
Clients value Paweł’s clear and transparent communication, substantive knowledge, responsiveness, and attention to detail.
Paweł is also an active lecturer and author on VAT and other tax topics in various European countries. He is the author and co-author of dozens of publications in daily newspapers and professional, and academic journals, and has conducted hundreds of hours of training, lectures, and seminars. He runs a newsletter on LinkedIN (where he summarizes each ruling of the Court of Justice of the European Union in the area of VAT) and a podcast on VAT, where he talks with leading global experts about current VAT issues.
Privately, he is a happy husband, lover of Italy, its culture and language, the United States, history, and historical architecture.
- Vice-President of the Polish Tax Law Academic Association
- Member of the Young International Fiscal Association Network
- Member of the Team of Associates of the Center for Fiscal Studies at Nicolaus Copernicus University in Toruń
- Associate of the Legal Analysis Laboratory at Jan Długosz University in Częstochowa
- Best (among 2 others) VAT expert in Poland in 2024 according to the Rzeczpospolita daily newspaper ranking
- Best VAT expert in Poland (1st place) in 2023 according to the Rzeczpospolita daily newspaper ranking
- Best Polish tax advisor (1st place) in the field of VAT in 2023 according to the ranking of Dziennik Gazeta Prawna
- Best VAT expert in Poland (1st place) in 2022 according to the Rzeczpospolita ranking
- 2nd place in the ranking of the best Polish tax advisors in the field of VAT in 2022 according to the Dziennik Gazeta Prawna ranking
- Best VAT expert in Poland (1st place) in 2021 according to the Rzeczpospolita ranking
- 2nd place in the ranking of “Best Polish tax advisors” in the field of VAT in 2021 according to the Dziennik Gazeta Prawna ranking
- Recommended among the top 2 tax advisors in Poland in 2020 in the field of VAT according to the Rzeczpospolita ranking
- Individual development program – Top Talents at Deloitte (2018)
- Distinction for doctoral thesis in tax law (formal obligations) awarded by the Jagiellonian University in Krakow (2018)
- Annual Conference on European VAT Law (2021-2025), Academy of European Law ERA, Trier, Germany
- International conference, Université catholique de Louvain and EANOVAT network in Brussels, “The VAT Revolution: Are You Ready? Preparing for the Entry into Application of New Rules Regarding E-Invoicing/E-Reporting, Single VAT Registration, Platform Economy, and SMEs”, 2025
- Current CJEU VAT case law, seminar, University of Copenhagen, 2025
- Visiting lecturer, Trading in goods and VAT, University of Amsterdam (2021-2024)
- Graduate of law at the Faculty of Law and Administration of the University of Silesia
- Graduate of postgraduate studies in accounting at the University of Economics in Katowice
- Doctorate (with honors) in tax law from the Jagiellonian University in Cracow, 2018
- Tax advisor no. 11632
- Attorney-at-law no. KT 4245
- Languages: Polish (native), English (fluent), Italian (intermediate)