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Law & tax news

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Polish tax law is changing fast and the knowledge of current regulations is often key to your business success. Here you will find information about the most important amendments regarding selected tax issues.

 

If you have any questions regarding the discussed or other changes, Rödl & Partner experts will be happy to help you. 

​6/03/2024

New Whistleblower Bill – fast-track procedure »

A brand new whistleblower protection bill intended to implement the Whistleblowing Directive (2019/1937) has appeared on the website of the Government Legislation Centre.

​5/03/2024

13th package of economic sanctions on Russia »

On the second anniversary of Russia's invasion of Ukraine, the European Council adopted its 13th package of economic sanctions on Russia.

​27/02/2024

Transfer pricing – not all transactions have to be documented »

Businesses affected by transfer pricing laws should check their transactions with associated enterprises carefully. This is because it may turn out that some of their controlled transactions need not be documented.

​26/02/2024

Mandatory insurance of a majority shareholder in a limited liability company – Supreme Court resolution »

The Supreme Court issued a resolution on 21 February 2024 concerning mandatory social insurance of a majority shareholder in a limited liability company.

​15/02/2024

Reporting information about real property companies »

Real property companies and their shareholders are required to report their shareholding structure.

​13/02/2024

Real property buy-out from perpetual usufruct »

Perpetual usufructuaries who meet certain criteria may now request their city/town mayor to sell them the real property, but they me do so only until 31 August 2024.

​9/02/2024

Non-financial reporting – new regulations »

The Council of Ministers is starting to work on new regulations on non-financial reporting.

​7/02/2024

Aid for energy-intensive sectors due to prices of natural gas and electricity in 2023 – a new call for applications »

Businesses from industries particularly heavily affected by the high energy prices may reapply for aid from the government aid scheme between 1 and 15 February this year.

​6/02/2024

Revolutionary changes in e-commerce »

Major changes in e-commerce will become law on 17 February 2024. They are rooted in the EU Regulation of 19 October 2022 – Digital Services Act – DSA.

​1/02/2024

New deadlines for calls for proposals under FEnIKS programme »

The newly updated schedule of calls for proposals under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) 2021–2027 programme is in force as of 26 January 2024.

​31/01/2024

Taxation of benefits connected with posting of workers – judgment of the Supreme Administrative Court »

The Polish Supreme Administrative Court issued on 1 August 2023 a ruling on whether an employee earns income from an employment relationship if he/she gets free-of charge accommodation during the period of posting abroad.

​30/01/2024

VAT proportion »

The VAT payer's fundamental right is to deduct input tax from output tax – as long as the purchased goods and services are used for taxable activities.

​29/01/2024

New obligations to fill out SENT notifications of transport of, among others, paints, varnishes, solvents and glues, came into force on 12 January 2024.

​25/01/2024

Equality and transparency of pay in the European Union »

Directive (EU) 2023/970 of the European Parliament and of the Council to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women came into force on 6 June 2023. 

​23/01/2024

KSeF: intra-Community transfer of own goods »

The Head of the National Revenue Information Service issued on 21 December 2023 an advance tax ruling on the obligation to issue e-invoices for the transfer of own goods as part of the intra-Community supply of goods. 

​18/01/2024

Interest rates on intra-group loans in the context of the safe harbour mechanism »

The Minister of Finance's announcement of 27 December 2023 specifies the type of base interest rate and the amount of the margin that allow the use of the safe harbour regime.

​17/01/2024

INTRASTAT thresholds in 2024 »

The President of the Central Statistical Office has approved the statistical thresholds in the INTRASTAT system for 2024.

​16/01/2024

Whistleblowers – the bill may become law as early as the first quarter of 2024 »

A new whistleblower protection bill intended to implement the Whistleblowing Directive (2019/1937) has appeared on the website of the Government Legislation Centre.

​11/01/2023

Electricity price cap for enterprises – changes in 2024 »

Persistently high market prices of electricity have prompted the legislator to extend certain aid mechanisms for enterprises into 2024.

​27/12/2023

Check out the upcoming BDO and KOBiZE deadlines »

Businesses should remember to check their compliance with the environmental obligations and be prepared for environmental reporting at the beginning of the next year. 

​21/12/2023

Christmas gifts for business partners – tax implications »

Christmas time is coming and companies often offer gits to their business partners. However, be mindful that giving and receiving gifts has its implications when it comes to income tax and value added tax.

​19/12/2023

Business calendar 2024 »

Important deadlines in the first quarter – see if you remember them all!

​18/12/2023

e-Deliveries postponed again »

Sejm, lower chamber of the Polish parliament, has adopted another go-live date for e-Deliveries.

​14/12/2023

A new schedule of calls for proposals under FENIKS programme »

The schedule of calls for proposals under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) 2021–2027 programme was updated again on 29 November 2023.

​13/12/2023

WH-OSC: pitfalls, mistakes and doubts »

A new pay&refund procedure for withholding tax (WHT) purposes has been in use since 2022.

​11/12/2023

Correcting invoices in KSeF »

The National e-Invoicing System (abbreviated in Polish as KSeF) will go live in Poland on 1 July 2024. One of the major challenges is the correcting invoice.

​29.11.2023

Tax on shifted profits – key information »

The Polish Deal legislation package introduced tax on shifted profits in January 2022. The first tax returns had to be filed and the tax paid for 2022. The law changed on 1 January 2023.

​28/11/2023

TPR form filing deadline extended »

A regulation extending the deadline for filing the transfer pricing report has been published in the Journal of Laws.

​27/11/2023

Transfer pricing adjustment »

As the end of the year is nearing, the issue of transfer pricing adjustment among associated enterprises is worth exploring.

​22/11/2023

PESEL is now blockable »

Every person who has a Polish personal identification number PESEL (including foreigners) may block their PESEL number since 17 November 2023 – also through an attorney.

​16/11/2023

Minimum income tax is approaching »

The two-year suspension of the minimum income tax legislation is going to end in January 2024.

​10/11/2023

Transfer pricing: TPR filing deadline extended »

The Ministry of Finance (MF) has published a draft regulation extending the deadline for filing the transfer pricing report (TPR).

​2/11/2023

Extended deadline to apply for R&D grants from the FENG programme – SMART path »

Small, medium-sized and large enterprises may apply for grants until 15 November 2023.

​31/10/2023

Extended temporary protection for people displaced from Ukraine »

According to Council Implementing Decision (EU) 2023/2409 of 19 October 2023, the existing temporary protection of people displaced from Ukraine in the EU territory has been extended until 4 March 2025.

​30/10/2023

Aid for energy-intensive sectors due to prices of natural gas and electricity »

Another round of aid for energy-intensive enterprises was announced on 25 October 2023, with a call for applications lasting from 25 October to 8 November 2023.
​27/10/2023

A step-by-step guide to stocktaking of company assets »

Companies are required to carry out a stocktaking at the end of every year. This is a statutory obligation and failure to comply with it triggers legal consequences. A Rödl & Partner expert discusses major stocktaking issues.
​19/10/2023

Ban on imports of iron and steel products made of Russian raw materials »

The European Union has again extended the economic sanctions imposed on Russia. Import of iron and steel products made of Russian raw materials has been prohibited since 30 September 2023. 
17/10/2023

Amendments to the Energy Law allowing oversizing of renewable energy installations »

Among the changes introduced by the October amendment to the Energy Law is a clear legal basis allowing oversizing renewable energy installations. 
​16/10/2023

No more teleworking »

Teleworking is no longer an option since 7 October 2023.

​5/10/2023

PEPP – pan-European Personal Pension Product »

The Act on a pan-European Personal Pension Product (PEPP) became law on 26 September 2023.

​​5/10/2023

Updated schedule of calls for proposals for funding under the European Funds for Infrastructure, Climate, Environment (FEnIKS) programme »

New deadlines for calls for proposals for funding under the FEnIKS programme apply from 28 September this year.

4/10/2023

Transfer tax: changes in purchase of real properties »

No transfer tax on the purchase of the first home on the second-hand housing market applies since 31 August 2023.

3/10/2023

Advance invoicing since September 2023 »

Amended regulations on advance invoicing have been in force since 1 September 2023.
26/09/2023

CBAM – Carbon Border Adjustment Mechanism »

The transition period of application of the Regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism (CBAM) will start on 1 October 2023 and last until 31 December 2025.

​25/09/2023

Remuneration during periods of holiday leave or sickness in the context of R&D relief »

The Supreme Administrative Court (SAC) issued on 30 August 2023 another taxpayer-friendly judgment regarding the identification of employee costs that qualify for the R&D relief.

​21/09/2023

Income tax on controlled foreign corporations »

The CIT-CFC filing deadline expires on 2 October 2023.

​11/09/2023

Food allowances – higher exemption from social insurance contributions »

The monthly cap on subsidies for employee meals up to which no social insurance contributions have to be paid increased to 450 zloty on 1 September 2023.

​5/09/2023

Perpetual usufructuaries may acquire their land »

The act amending, among others, the Real Property Management Act came into force on 31 August 2023.
4/09/2023

Call for applications under the Innovations for the Environment programme »

Applications for funding for so-called project fiches in Phase 1 of the Innovations for the Environment priority programme organised by the National Fund for Environmental Protection and Water Management may be submitted from 1 September to 31 October 2023. 

​31/08/2023

Subsidies for large enterprises investing in robotisation and digitalisation – application deadline extended »

Applications for non-repayable subsidies for robotisation, artificial intelligence and process digitalisation projects in response to the call for proposals under the National Recovery and Resilience Plan may be submitted until 9 October 2023.

​30/08/2023

Call for applications for preferential loans for energy-intensive enterprises »

Applications for financial aid from the priority programme named "Aid for energy-intensive businesses" organised may be submitted until 22 December 2023 or until the budget runs out. 
​29/08/2023

Withholding tax on purchased insurance services – favourable judgment of the PAC

On 24 August 2023, the Provincial Administrative Court (PAC) issued a judgment concerning withholding tax on purchased insurance services in favour of our client. 

​29/08/2023

A management board member of a Polish company working under an employment contract with a foreign parent company »

Remuneration for a management board member of a Polish company received under an employment contract made with a foreign parent company may have PIT implications in Poland.
​28/08/2023

The Receipt HUB: e-receipts refreshed »

On 15 September 2023, new legislation will come into force that allows issuing and distributing cash register receipts to purchasers in electronic form, using a new receipt distribution system called Receipt HUB. 

​24/08/2023

Support for hydrogen projects »

The call for applications for funding from the Hydrogenation of the Economy Programme is about to open.

​24/08/2023

Subsidies from the National Recovery Plan for large enterprises investing in robotisation and digitalisation »

Applications for non-repayable subsidies for robotisation, artificial intelligence and process digitalisation projects in response to the call for proposals of the National Recovery and Resilience Plan may be submitted until 9 October 2023.
​23/08/2023
The e-Deliveries Act of 18 November 2020 has changed the way that commercial companies communicate with public administration authorities and courts.
​22/08/2023

Call for applications for grants for automation and robotisation in SMEs from Eastern regions »

The Polish Agency for Enterprise Development has launched a call for proposals of "Automation and robotisation in SME" projects financed from the European Funds for Eastern Poland programme.

​21/08/2023

New categories of goods covered by SENT »

A regulation amending the list of agricultural products whose transport is monitored by the SENT system became law on 12 August 2023.

​17/08/2023

Compensation scheme for energy-intensive businesses resumed »

The objective of the new scheme named “Aid for energy-intensive sectors due to prices of natural gas and electricity in 2023” is to mitigate the adverse consequences of the rising prices of electricity and natural gas for the extraction and industrial processing businesses.

​11/08/2023

Labour law proceedings – amendments to the Code of Civil Procedure »

On 28 July 2023, the Polish Parliament passed the bill amending the Bridging Pensions Act and certain other acts.

​10/08/2023

NeIS – invoicing revolution in 2024 »

On 1 July 2024, enterprises will see an invoicing revolution – the National e-Invoicing System (in Polish: KSeF) will come into effect. 

​8/08/2023

Caps on local taxes and fees 2024 »

Starting from 1 January 2024, maximum rates of local taxes and fees will go up by the inflation rate of the first half-year of 2023.

​3/08/2023

The Whistleblowers Bill - new amendments »

The Government Legislation Centre is still working on the whistleblower protection bill. They published yet another version of the bill on 1 August to introduce just a few changes compared to the previous versions.

​17/07/2023

SENT – further changes »

The Ministry of Finance has recently published another draft regulation amending the SENT, which is the System for Electronic Supervision of Transport of sensitive goods.

​14/07/2023

Changes in trade in liquid fuels »

The Council of Ministers has adopted a Bill amending Certain Acts to Reduce Irregularities in Trade in Certain Goods and to Streamline the Work of the National Revenue Administration (NRA). 

​13/07/2023

11th Sanctions package - what it introduces »

The Council of the European Union adopted on 23 June 2023 yet another 11th package of sanctions in connection with Russia's aggression against Ukraine. 

​11/07/2023

New rules for government grant awards »

The resolution of the Council of Ministers of 5 June 2023 amended the Programme for supporting investments of considerable importance to Poland's economy for 2011–2030.

​7/07/2023

SLIM VAT 3: further amendments to VAT »

After many months of legislative work, the long-awaited SLIM VAT 3 package entered into force on 1 July 2023.

​6/07/2023

FENG programme – extended deadlines to apply for grants for R&D projects and implementation of innovations »

The deadlines for submission of applications for grants for research on new products and services in the nation-wide programme called FENG, SMART path, have been extended.

​5/07/2023

Breakthrough judgment on real property tax »

The Tribunal found the definition of a non-building structure (budowla) in the Local Taxes and Fees Act to contravene the Polish constitution. 

​4/07/2023

Subsidies and loans for RES in agricultural sector »

The National Fund for Environmental Protection and Water Management has announced a call for applications in the new support scheme called Rural Energy.

​29/06/2023

Financial statements – no more extended deadline »

The financial statements for the financial year lasting from 1 January to 31 December 2022 need to be approved by 30 June 2023.

​28/06/2023

SENT – key information for carriers and recipients »

From 21 April 2023, SENT notifications are also required for the transport of cereals, eggs, poultry meat and apiculture products.

​14/06/2023

The European Funds for the Modern Economy programme – current calls for applications »

Check the current schedule of major calls for applications under the FENG programme.

​13/06/2023

Payment of overdue social and health insurance contributions – general advance tax ruling »

The Minister of Finance issued on 30 March 2023 a general advance tax ruling on the tax implications of payment of overdue social and health insurance contributions.

​12/06/2023

Single Use Plastics Directive – implementation »

The Single Use Plastics Directive became effective on 24 May 2023. The Polish act amending the Act on Enterprises' Obligations to Manage Certain Wastes and on Product Fee has also entered into force.

​2/06/2023

Inheritance and gift tax – tax-free amounts »

Tax-free amounts in respect of inheritance and gift tax will be raised from 1 July 2023. 

​1/06/2023

Family foundation in the Polish legal system »

The long-awaited Family Foundation Act has entered into force in May 2023. It had been amended even before it was enacted.

​29/05/2023

Mandatory Fuel Platform to arrive soon »

The Fuel Platform is a new ICT system to handle the reporting on liquid fuels. It is run by the Governmental Strategic Reserves Agency and will become mandatory on 1 July 2023.

​19/05/2023

Renewable energy sources – major legislative changes on the horizon »

Renewable energy producers face major legislative changes – two key bills modifying the legal environment for renewable energy sources in Poland have recently landed in Sejm.

17/05/2023

Amendment of the regulation on personnel documentation »

The Regulation of the Minister of Family and Social Policy of 9 May 2023 amending the regulation on personnel documentation has been published in the Journal of Laws.

​15/05/2023

State of epidemic emergency to be called off in Poland »

According to a draft regulation recently published by the Ministry of Health, an epidemic emergency for SARS-CoV-2 infections is going to be called off across Poland on 1 July 2023. 

​28/04/2023

Regularisation of Ukrainians in Poland – amendments to the special law »

The Senate is working on amendments to the Act of 12 March 2022 on Assistance to Citizens of Ukraine in Connection with an Armed Conflict in that State. 

​24/04/2023

SENT – New categories of goods covered by the system »

A regulation was published in the Journal of Laws on 20 April 2023, based on which new categories of goods will be covered by the SENT system.

​14/04/2023

Work-life balance laws published »

The Act amending the Labour Code with respect to work-life balance was published in the Journal of Laws on 4 April 2023.

​12/04/2023

New schedule of calls for proposals under the FEnIKS 2021-2027 programme »

The schedule of calls for proposals under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) 2021-2027 programme was updated on 31 March 2023.

11/04/2023

Changes to the schedule of calls for proposals under the FENG programme »

The schedule of calls for proposals under the European Funds for the Modern Economy (in Polish: FENG) 2021-2027 programme was updated on 29 March 2023.

​4/4/2023

State of epidemic emergency continued »

The Council of Ministers issued on 27 March a regulation amending the regulation on the establishment of certain restrictions, orders and prohibitions in connection with the state of epidemic emergency.

​27/03/2023

New calls for proposals under the European Funds for Eastern Poland programme 2021–2027 »

The European Funds for Eastern Poland programme 2021-2027 continues the aid for eastern provinces to speed up their growth.

​23/03/2023

CIT-8 return filing deadline postponed »

The official regulation extending deadlines for meeting certain CIT obligations for 2022 was published on 21 March 2023.

​16/03/2023

Loans with a grant element for the use of innovative technologies in the area of environmental protection »

Enterprises may apply for grants under the Innovations for Environment programme, using the abbreviated application form, until 31 March 2023.

​15/03/2023

End of 1st quarter for enterprises and taxpayers – check if you remember all relevant deadlines »

The 1st quarter of 2023 is coming to an end – here are the key deadlines for enterprises and taxpayers. 

​10/03/2023

Transfer pricing report (TPR) – a new ratio from 2022 »

Most taxpayers satisfied their 2021 transfer pricing obligations by the end of December 2022.

​9/3/2023

Amendments to the Code of Civil Procedure – in progress »

The Senate passed amendments to the Act amending the Code of Civil Procedure on 23 February 2023.

​3/03/2023

10th package of sanctions »

The European Commission adopted the 10th package of sanctions against Russia on 25 February 2023.

​28/02/2023

New regional aid map of Poland for 2022–2027 »

On 16 February 2023, the European Commission approved the modified map of regional aid in Poland for the period from 16 February 2023 to 31 December 2027.

​23/02/2023

Regulation on alcohol testing published in the Journal of Laws »

Amendments to the Labour Code under which employees may be preventively tested for the presence of alcohol or substances having similar effects to alcohol became law on 21 February 2023. 

​17/02/2023

Aid for energy-intensive sectors related to sudden increases in natural gas and electricity prices in 2022 »

Applications for non-repayable aid under the Government Programme "Aid for energy-intensive sectors related to sudden increases in natural gas and electricity prices in 2022" can be submitted until 22 February 2023.

​17/02/2023

The Sejm has adopted the government's bill amending the wind farm investment act »

The bill adopted by the Sejm relaxes the rules for the siting of onshore wind farms in Poland, albeit to a lesser extent than the industry expected.

​15/02/2023

Mandatory e-invoicing from 2024 »

Since the beginning of 2022, taxpayers may voluntarily use structured invoices, which will become mandatory in 2024.

​14/02/2023

Calls for proposals of development and implementation of innovative solutions have been announced »

From 21 February to 12 April 2023, enterprises may apply for grants from the European Funds for the Modern Economy (in Polish: FENG), SMART path. 

​1/02/2023

Polish president signs amended Labour Code »

Polish president has signed into law amended Labour Code introducing provisions on remote work and alcohol testing.

​31/01/2023

R&D grants for enterprises from the Mazowieckie province »

The call for proposals under the Regional Operational Programme for the Mazowieckie Province from unused EU funds for 2014–2020 opens on 31 January 2023.

​30/01/2023

New statements for tax withholders »

The rules for submitting requests and statements to tax withholders have changed starting from 2023.

​27/01/2023

Transfer pricing – what you need to do in Q1 2023 »

The first quarter of the new tax year brings a number of transfer pricing obligations.

​26/01/2023

We know the schedule of calls for applications under the European Funds for the Modern Economy programme in 2023 »

The long-awaited major programme offering financial support to businesses from the EU budget for 2021-2027 has finally been announced. 

​24/01/2023

Increased checks by the Office of Competition and Consumer Protection »

Amendments to the Civil Code and the Consumer Rights Act made to transpose the EU directives raising the level of consumer protection became law on 1 January 2023. 

​19/01/2023

Year-end adjustment of transfer prices »

According to Polish CIT law, there are limitations for the possibility of including transfer pricing (TP) adjustments into tax-deductible expenses.

18/01/2023

Automatic enrolment of employees to the Employee Capital Plan in 2023 »

According to the Employee Capital Plan (ECP) Act, employers will be required effective 1 April 2023 to automatically enrol employees who opted out of the ECP membership before the employer concluded on their behalf an ECP account maintenance agreement for them.

​17/01/2023

State aid to energy-intensive sectors »

The Council of Ministers has adopted a programme "Aid to energy-intensive sectors related to sudden increases in natural gas and electricity prices in 2022".

​16/01/2023

Environmental reporting obligations and fees »

February and March is the reporting and accounting period for environmental protection. 

​13/01/2023

Transposition of EU directives into the Polish Labour Code »

The Polish parliament (Sejm) received on 11 January 2023 the government's bill amending the Labour Code.

​12/01/2023

Higher standard mileage rates »

An amendment to the regulation concerning the terms and conditions of determining and reimbursing the costs of private cars, motorcycles and motorbikes not owned by the employer but used for his business purposes will come into force on 17 January 2023.

​10/01/2023

Excise duty – changes in 2023 »

Amended Excise Duty Act came into force on 1 January 2023. It provides solutions favourable to taxpayers. 

​9/01/2023

Grants for innovations in the SME sector in Mazowieckie and Łódzkie Provinces »

Micro, small and medium-sized enterprises operating in Mazowieckie and Łódzkie Provinces still have the chance in January to apply for financial support from EU funds unused in 2014-2020.

​5/01/2023

New regulation on income tax exemption in PIZ »

A new regulation on state aid granted to certain enterprises for new investment projects (PIZ Regulation) came into force on 1 January 2023.

​5/01/2023

Preferential loans with a bonus for energy-intensive enterprises »

Applications for preferential loans under the Energy Intensive Industries – RES priority programme may be submitted by 30 April 2023. 

​4/01/2023

EU adopts 9th package of sanctions in response to Russia’s aggression against Ukraine »

The Council of the European Union adopted a new, ninth package of economic sanctions on Russia on 16 December 2022.

​3/1/2023

So-called tax on shifted profits has been in force in Poland since 2022. It is payable by some of Polish CIT payers.

​22/12/2022

A next stage of work on the Whistleblower Protection Act »

On 20 December 2022 yet another (fifth) version of the Whistleblower Protection Bill was published on the website of the Polish Government Legislation Centre.

​20/12/2022

Thresholds applicable to INTRASTAT declarations in 2023 »

The President of the Central Statistical Office approved on 7 December 2022 the statistical thresholds in the INTRASTAT system for 2023.

​19/12/2022

Family foundation – a new bill »

Sejm has adopted a new bill on family foundations. It not only contains legal changes but significantly modifies the tax aspects of how family foundations work. 

​16/12/2022

Stricter penalties for environmental crime »

The act amending certain other acts to combat environmental crime entered into force on 1 September 2022. 

14/12/2022

Polish Deal 3.0, i.e. the Act of  7 October 2022 amending the Corporate Income Tax Act and Certain Other Acts, introduces many changes to CIT.

​9/12/2022

New year to bring greater consumer protection »

The Civil Code and the Consumer Rights Act are going to be amended on 1 January 2023.

​29/11/2022

New rates for travel and other allowances payable for business travel »

The legislation governing the rates of travel allowances and overnight limits for foreign business travel will change as of 29 November 2022.

​22/11/2022

The BDO register – all about obligations and penalties »

What is the BDO register? An integral part of the Database of Products, Packaging and Waste Management is the BDO register.

​18/11/2022

Important deadline ahead. No cheaper electricity if you miss it »

Micro, small- and medium-sized enterprises as well as other eligible entities should submit statements to their power suppliers by 30 November 2022; otherwise they will not be able to pay the capped price on electricity under the government's Solidarity Shield legislative package.

​17/11/2022

Changes to the miniature spirits levy and the sugar levy »

A bill amending the Alcohol Abuse and Sobriety Act, the Public Healthcare Act and certain other acts (UD443) was published on 18 October 2022.

​14/11/2022

How to calculate the price cap – new regulation »

On 9 November 2022, the Council of Ministers published a regulation on how to calculate the price cap. It will be used to calculate the amount of contribution payable by renewable energy producers towards the Price Difference Payment Fund.

​4/11/2022

Transfer pricing reporting – FAQs »

The Ministry of Finance published another edition of "Transfer pricing reporting – FAQs" at the end of October 2022.

​3/11/2022

Polish President signs Electricity Price Freeze Act »

On 02 November 2022, the Polish President signed into law a bill on emergency measures to cap electricity prices and support certain consumers in 2023.

​3/11/2022

Robotisation grants for small and medium-sized enterprises in the furniture industry »

Applications for funding under the pilot programme "Robogrant – aid for the development of the Polish furniture industry" may be submitted from 8 November to 6 December 2022.

​28/10/2022

The Regulation of the Minister of Finance amending the inheritance and gift tax-free amounts and rates became law on 13 October 2022.

​26/10/2022

Grants for micro, small and medium-sized enterprises from the agricultural processing industry »

Applications for co-funding of investments in infrastructure for the processing or marketing of agricultural products, fishing or aquaculture products may be submitted until 18 November 2022.

​25/10/2022

Polish Deal 3.0: Transfer prices and other changes in CIT »

On 21 October 2022, the Polish President signed the bill amending the Corporate Income Tax Act (the CIT Act) and some other acts.

​24/10/2022

Freeze on electricity prices »

On 20 October 2022, the lower chamber of Polish parliament Sejm passed a bill on emergency measures to cap electricity prices and support certain consumers in 2023.

​20/10/2022

Each enterprise must have a PUE ZUS account starting from the new year »

Breakthroughs in communication with the Social Insurance Institution (ZUS) are coming.

​19/10/2022

SLIM VAT 3: further amendments to be introduced from 2023 »

The Ministry of Finance has prepared another version of the SLIM VAT legislative package. Its first version was presented in 2020. This is already the third package under this name.

​18/10/2022

Call for applications for funding for digital innovation research and development projects »

Applications for funding as part of the Smart Growth Operational Programme 2014–2021: Fast Track – Digital Innovation may be submitted from 19 October to 4 November 2022.

​17/10/2022

The EU adopts another package of sanctions in response to Russia’s aggression against Ukraine »

The Council of the European Union adopted a new, eighth package of economic sanctions on Russia on 6 October 2022.
​14/10/2022

 

European Funds for Infrastructure, Climate and Environment 2021-2027 »

The European Commission approved on 6 October 2022 the EU's largest cohesion policy programme: European Funds for Infrastructure, Climate and Environment 2021-2027.
​13/10/2022 

Direct power line – investment process to be facilitated »

The Ministry of Development and Technology (MDT) has announced legislative changes to facilitate the construction of direct power lines.
12/10/2022

Taxman changes its mind on CEOs »

Recently, the Head of the National Revenue Information Service (NRIS) has been refusing to issue an advance tax ruling to management board members who intend to provide separate services to their company under a separate agreement.

4/10/2022

European Funds for the Modern Economy 2021–2027 »

The European Commission finally approved on 27 September 2022 one of the most important and most awaited aid programmes for businesses in Poland – European Funds for the Modern Economy 2021–2027 (EFME, or FENG in Polish).

​30/09/2022

Holding laws in Poland – new regulations »

New holding laws in Poland will come into force on 13 October 2022. The regulations concerning holdings will be added to the Code of Commercial Companies (CCC).

​9/09/2022

Support for enterprises affected by Brexit »

Since the UK's withdrawal from the European Union has adversely affected businesses, Poland has been allocated 173,633,261 euro from the Brexit Adjustment Reserve.

​8/09/2022

More liability imposed on large companies? »

The Government Legislation Centre published on its website a bill amending the Act on Liability of Collective Entities for Punishable Offences ("Liability Act") on 2 September.

​2/09/2022

Polish Deal: no more documentation obligation for indirect transactions with tax havens »

The bill amending the CIT Act, which is to continue work on the next version of the Polish Deal, is now in the lower chamber of the Polish parliament (Sejm).

​31/08/2022

NRP waiting to be unleashed »

The National Recovery and Resilience Plan (NRP), which is to use EU funds to finance major investment projects and reforms in Poland, is still waiting for green light.

​30/08/2022

Big changes in employment contracts for a probationary period »

The bill amending the Labour Code in connection with the implementation of the EU directive on transparent and predictable working conditions in the European Union envisages significant changes in the rules of concluding employment contracts for a probationary period.
​26/08/2022

Robotisation relief vs tangible assets purchased before 2022 »

Robotisation relief has been available since 1 January 2022. Enterprises which pay CIT or PIT may additionally deduct 50% of tax-deductible costs incurred in a given year for robotisation projects. The relief is planned to be available in the years 2022–2026.

25/08/2022

Reporting information on real property companies – forms already available »

The deadline for real property companies and their shareholders to file information on their shareholding structure as of 31 December 2021 expires on 30 September 2022.

23/08/2022

The Polish Deal: Changes to Estonian CIT »

A bill amending the Corporate Income Tax Act and certain other acts was published on 28 June 2022. This is another revision of the Polish Deal, following the amendment that came into force in July.

​12/08/2022

Greater liability of collective entities – a bill already underway »

A bill on liability of collective entities for punishable offences has been forwarded to the Chancellery of the Prime Minister.

29/07/2022

The EU adopts another package of sanctions in response to Russia’s aggression against Ukraine »

The Council of the European Union adopted a new seventh package of economic sanctions on Russia on 21 July 2022.

28/07/2022

Polish Deal – changes in tax on shifted profits »

Another round of amendments to the Polish Deal is underway. This time, the amendments will be focused on CIT.

27/07/2022

Polish Deal: minimum income tax suspended for a year »

The bill amending the CIT Act, which the Ministry of Finance presented at the end of June, suspends the application and modifies the minimum income tax regulations.

27/07/2022

Higher allowance for domestic business travel »

Effective 28 July 2022, the allowance payable to employees for domestic business travel will increase to PLN 38 per day.

21/07/2022

Hidden dividend law to be repealed »

The Finance Ministry's draft amendments to the CIT Act repeal the provisions on hidden dividend that were supposed to become effective in 2023.

15/07/2022

Anti-inflation shield extended until end of October »

The Polish President signed on 14 July 2022 the Act on Crowdfunding of Business Undertakings and Assistance for Borrowers.

8/07/2022

New (third) bill on whistleblowers »

Another, third version of the Bill on the Protection of Whistleblowers, i.e. persons who report or disclose breaches of law in the private or public sector, was published on the website of the Government Legislation Centre on 7 July 2022.

28/06/2022

Work-life balance directive »

Poland should implement two EU directives by 1 and 2 August 2022: the work-life balance directive and directive on transparent and predictable working conditions in the European Union, respectively.

25/06/2022

E-invoices mandatory from 2024 »

The Council of the European Union has issued a final decision allowing mandatory electronic invoicing in Poland from 2024.

10/06/2022

Amendments to the Labour Code – alcohol testing at work and remote work »

The Council of Ministers has adopted a draft amendment to the Labour Code. It will regulate remote work and alcohol testing at work.

6/06/2022

Changes in the ECP Act »

The Act on the Rules of Implementation of Tasks Financed from EU Funds in the Multiannual Financial Framework 2021–2027 was promulgated on 20 May 2022.

6/06/2022

Contractual advantage in trade in agricultural and food products »

The Act on Counteracting the Unfair Use of Contractual Advantage in Trade in Agricultural and Food Products provides for certain prohibitions to be imposed on suppliers and buyers of agricultural or food products, as well as products processed using such products.

30/05/2022

Omnibus Directive – further changes to consumer protection law »

Starting from 28 May 2022, sellers and service providers in the European Union must comply with new rules under Directive 2019/2161 as regards the better enforcement and modernisation of Union consumer protection rules (Omnibus Directive).

24/05/2022

Consequences of violations of sanctions imposed on Russia and Belarus »

A penalty of up to 20 million zloty – such is the risk taken by those who do not fulfil the obligations arising from the EU regulations imposing sanctions as a result of Russia's aggression against Ukraine.

17/05/2022

Electronic inbox – yet another new effective date »

The Polish president has signed the statute amending the law on electronic deliveries. It postpones the effective date of specific solutions for e-Deliveries until January 2024 at the latest.

6/05/2022

A structure may be liable to real property tax even before it is put into operation for depreciation purposes »

On 21 April 2022, the Supreme Administrative Court (SAC) issued judgment no. III FSK 183/21 in which it dealt with the chargeability of real property tax in the case of a structure which has not been entered in tangible asset records but received an occupancy permit already.

4/05/2022

Obligatory e-Invoicing gets approval from the European Commission »

On 30 March 2022, Poland received approval from the European Commission to introduce obligatory e-invoicing.

28/04/2022

Railway infrastructure exempted from real property tax until 2022 »

An amendment to the Local Taxes and Fees Act effective since 1 January 2022 dispels taxpayers' doubts as to the applicability of the exemption of land developed with railway buildings and structures from real property tax.

26/04/2022

Electronic inbox – a new obligation of enterprises entered in the National Court Register »

Breakthroughs are coming to communication between public institutions (e.g. public administration) and non-public organisations (e.g. commercial companies) in the form of e-Delivery implemented by virtue of the Electronic Delivery Act (the "e-Delivery Act").

22/04/2022

Further changes in the SENT system »

The Polish President signed on 14 April 2022 the Act on Specific Steps to Counteract Supporting Aggression against Ukraine and to Protect National Security.

21/03/2022

Can a set of functionally linked things be subject to real property tax? »

The Supreme Administrative Court has issued a new ruling on real property tax.

19/04/2022

Amended Whistleblowers Act »

The second, completely revised version of the Whistleblower Protection Bill was published on the website of the Polish Government Legislation Centre on 12 April 2022.

8/04/2022

Liability for defying sanctions against Russia and Belarus – fine of up to 20 million zloty or even 15 years in prison »

The Russian Federation's military aggression against Ukraine started on 24 February 2022 and led the European Union to launch a series of sanctions against individuals and entities from Russia as well as Belarus supporting it in its war.

6/04/2022

The President Signs Amended Code of Commercial Companies »

The Polish president has signed the amended Code of Commercial Companies. The amended act will enter into force 6 months after publication.

1/04/2022

Update of Poland’s Energy Policy 2040 »

The Polish Council of Ministers adopted guidelines for the updated Poland's Energy Policy 2040 – also referred to as PEP2040 – on 29 March 2022.

28/03/2022

Changes in the SENT system »

New groups of goods have been covered by the SENT system since 22 February 2022.

25/03/2022

Polish Deal in repair. Further changes to the tax system »

The Ministry of Finance published on 24 March 2022 a bill amending the Act on Personal Income Tax and certain other acts.

22/03/2022

The obligation to integrate online cash registers with payment terminals has been postponed »

The Ministry of Finance has announced that it is working on solutions postponing the obligation for enterprises to integrate online cash registers with payment terminals until 1 January 2025.

21/03/2022

The law on assistance to citizens of Ukraine to be amended »

The Special Act has already been in force retrospectively since 24 February 2022.

17/03/2022

Further sanctions on Russia and their economic consequences for businesses »

On 15 March 2022 the European Union imposed  a fourth package of economic sanctions in response to Russia's aggression in Ukraine.

15/03/2022

Extended deadlines for reporting obligations for 2021 »

The Finance Minister's Regulation of 7 March 2022 amending the Regulation on other deadlines for fulfilment of obligations related to recording, compiling, approving, publishing and filing reports or information with the competent registers, entities or authorities entered into force on 10 March 2022.

14/03/2022

The Act on Assistance to Citizens of Ukraine already in force »

The Act on Assistance to Citizens of Ukraine in connection with an armed conflict in that state was published in the Journal of Laws and entered into force on 12 March 2022.

11/03/2022

Register of trust and company service providers – a reminder »

30 April 2022 is the deadline for making an entry into the register of trust and company service providers (TCSP). TCSP activities have become regulated activities.

3/03/2022

Draft law on assistance to citizens of Ukraine published »

A draft law on assistance to citizens of Ukraine in connection with an armed conflict in that state was published on 3 March 2022.

19/02/2022

Anti-inflation shield 2.0 – reduced VAT on food, fuels and energy »

The government is working on the second version of the anti-inflation legislative package. The lower chamber of Polish parliament has passed the bill amending the Value Added Tax Act.

18/02/2022

Place of effective management and tax residence of a company »

The fact that a company is registered in Poland does not mean that it is subject to taxation here.

16/02/2022

Investment agreement – a new risk management tool »

Investment agreement is a new tax law instrument introduced by the Polish Deal. Regulations concerning the investment agreement entered into force on 1 January 2022.

10/02/2022

More time to prepare financial statements and account for CIT »

A draft regulation extending deadlines for preparing financial statements, including consolidated financial statements for 2021 has been published.

9/02/2022

Electronic discharge of customs special procedures »

The Customs Department of the Ministry of Finance announced on 26 January 2022 its decision to phase in the Customs Special Procedure.

7/02/2022

25 February 2022 – deadline for annual adjustment of input VAT »

Who is obliged? A taxpayer who conducts both taxable and tax-exempt activity, the so-called mixed activity.

28/01/2022

Change of margins and interest rates under the safe harbour laws »

1 January 2022 was the effective date of the Announcement of the Minister of Finance of 21 December 2021 concerning the type of the base rate and the margin used for transfer pricing purposes in the area of income tax.

26/01/2022

Obligation to register the ultimate beneficial owner with the UBO Register »

The list of entities which – if they were entered in the National Court Register before 31 October 2021 – are obliged to register their ultimate beneficial owner with the UBO Register by 31 January 2022.

21/01/2022

Changes in hiring foreign workers »

The amended Foreigners Act was signed into law in early January 2022 to modify procedures for hiring foreign workers, especially those from Ukraine, Belarus, Russia, Moldova, Georgia and Armenia.

17/01/2022

New withholding tax rules »

The Polish Deal regulations upgrading the withholding tax system in Poland became law on 1 January 2022.

12/01/2022

New rules of accounting for income tax advances »

The Minister of Finance signed on 7 January 2022 a regulation extending deadlines for payment of personal income tax advances.

22/12/2021

Income derived from limited partnerships and general partnerships exempt from CIT »

The Minister for Finance issued on 15 December 2021 a general tax ruling in which he cleared doubts concerning CIT.

25/11/2021

Tax act under the Polish Deal has been published »

The tax package of the Polish Deal was published on 23 November 2021 in the Journal of Laws of the Republic of Poland. As a result, 26 acts have been amended.

23/11/2021

Whistleblowing – implementation necessary »

The draft bill on the protection of persons reporting breaches of law is at an advanced stage of the legislative process.

22/11/2021

Quarterly excise duty returns must be filed by 25 November 2021 »

New laws were enacted on 30 March 2021 which introduce a new type of excise duty returns. The new laws require taxpayers to file quarterly returns and simplified quarterly returns.

Law and taxes in 2022 – calendar (part 2)

This is part 2 of our calendar for the first months of the new year. It includes important dates and reminders of significant legal and tax issues.

Law and taxes in 2022 – new year’s calendar

New year brings new challenges and opportunities but also obligations. Below please find important dates and tax and legal issues planned for the next few months of the new year.

5/10/2021

Polish Deal is coming »

The lower chamber of Polish parliament (Sejm) passed the amended tax bill dubbed “Polish Deal” on 1 October 2021.

30/09/2021

Mandatory update of internal AML/CFT procedures »

The existing laws on counteracting money laundering and terrorist financing will be amended on 31 October 2021.

23/09/2021

Planned bill amending the so-called COVID Act to enable employers to receive information about vaccination status is now undergoing further review »

Legislative work on the bill to enable employers to check the vaccination status of their employees or customers is still at the stage of evaluation and further review.

22/09/2021

Polish UBO register – changes required »

Another round of legislative changes to the Polish Register of Ultimate Beneficial Owners (UBO Register, or CRBR in Polish) will come into force on 31 October 2021.

20/09/2021

Revolutionary directive on digital services »

1 January 2022 is the deadline for the European Union Member States to implement Directive (EU) 2019/770 on certain aspects concerning contracts for the supply of digital content and digital services.

20/09/2021

Polish Deal – changes to withholding tax (WHT) »

The draft Polish Deal, which has been recently submitted to the lower chamber of Polish parliament (Sejm), modifies the withholding tax regulations.

13/09/2021

KSeF – standardised invoices »

Businesses will be able to issue standardised invoices in the National e-Invoicing System (Polish: KSeF) from 1 January 2022.

10/09/2021

Polish Deal – draft tax laws after consultations »

The Ministry of Finance presented new proposals for the tax part of the Polish Deal on 8 September 2021. The amount and rules of accounting for the health insurance contribution, the rules of accounting for tax reliefs, the structure of the homecoming relief and Estonian CIT rates will be changed in the first place.

3/09/2021

Polish Deal – changes regarding zones »

The Draft Polish Deal changes requirements for tax exemption in the Polish Investment Zone (PIZ) and Special Economic Zones (SEZs).

2/09/2021

Employers to be informed about employees’ vaccination status »

The Ministry of Health has announced that it has started work on a bill amending the so-called COVID Act. The bill envisages solutions enabling employers to obtain from their employees some information.

1/09/2021

Polish Deal – changes to the VAT Act »

A bill amending the Personal Income Tax Act, the Corporate Income Tax and certain other laws as well as details of the planned changes in tax laws were presented on 26 July 2021.

1/09/2021

The Polish Deal – tax aspects of using company cars »

Draft Polish Deal legislation includes a number of changes concerning the tax aspects of using cars in business.

31/08/2021

Polish Deal – changes for those who move their tax residence to Poland »

Changes planned under the Polish Deal provide for a new form of flat rate tax on income earned abroad for persons who move their tax residence to Poland.

30/08/2021

Registration in TAX FREE IT system has started »

Registration with TAX FREE IT system on the PUESC 2 platform started on 1 July 2021.

27/08/2021

Polish Deal – changes in flat-rate personal income tax »

The Polish Deal is going to bring us big changes in the flat-rate personal income tax.

25/08/2021

Polish Deal: Estonian CIT - simplifications and changes »

As part of the numerous changes introduced under the Polish Deal, provisions are expected that relax the rules for applying flat tax on income of companies – Estonian CIT.

25/08/2021

A significant amendment to the Code of Commercial Companies is coming »

On 17 August 2021, the Government adopted the bill amending the Code of Commercial Companies, which was submitted to the lower chamber of Polish parliament (Sejm) on 23 August 2021.

23/08/2021

Late registration with the Central Register of Excise Entities only with voluntary disclosure »

1 July 2021 was the deadline for updated registration with the Central Register of Excise Entities (Polish abbreviation: CRPA).

20/08/2021

Polish Deal: real properties – changes in CIT »

The bill amending the CIT Act, which is one of the key elements of the Polish Deal, includes a number of modifications which greatly affect real estate sector.

19/08/2021

Polish Deal – further potential changes in transfer pricing and taxation of associated enterprises »

We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.

18/08/2021

Polish Deal – changes in keeping records and books of account »

The Polish Deal introduces new requirements for enterprises with respect to keeping records and books of account.

17/08/2021

Polish Deal – a revolution in rental housing »

The bill on the so-called Polish Deal introduces significant modifications to taxation of income from lease, rental and other similar contracts.

12/08/2021

Polish Deal – proposed legislative changes concerning illegal employment »

The so-called Polish Deal includes many important changes. One of them is a new provision designed to eliminate illegal employment.

10/08/2021

Polish Deal – proposed changes in tax brackets and personal tax exemption amount »

One of the modifications announced in the Polish Deal is about the calculation of the new tax bracket and a new personal exemption amount which is deductible from income tax.

6/08/2021

Polish Deal ​​​– revolutionary changes to health insurance contributions »

We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.

30/07/2021

Interactive TPR-C form »

The Ministry of Finance has published an interactive TPR-C (3) form for providing transfer pricing information by corporate taxpayers.

28/07/2021

Polish New Deal – draft tax regulations »

The Ministry of Finance published on 26 July 2021 the long-awaited draft tax regulations to be implemented as part of the Polish New Deal.

23/07/2021

COVID-19 – no tax to be collected on aid from the Financial Shield »

The Minister of Finance signed on 16 July 2021 a regulation waiving the tax on income derived from forgiven subsidies from the Polish Development Fund (PDF).

15/07/2021

Public CbC reporting – risks and challenges »

Representatives of the EU Member States agreed on 1 June 2021 a joint position on a draft directive concerning publication of data disclosed in Country-by-Country (CbC) reports.

8/07/2021

Environmental fees – planned changes »

The EU Single-Use Plastics Directive entered into force on 3 July 2021. All Member States had to implement the directive into their respective domestic legal systems by that date.

8/07/2021

A general tax ruling on exchange of shares »

The Minister of Finance issued on 7 May 2021 a general tax ruling on the application of income tax laws governing exchange of shares.

6/07/2021

JPK_V7 – New Rules »

On 1 July 2021, a regulation amending the rules on Standard Audit Files for Tax with VAT return (JPK_V7) came into force.

5/07/2021

E-inbox obligation postponed »

The legislator has postponed the initial deadline for introducing electronic inboxes by, among others, entities entered in the National Court Register (KRS).

2/07/2021

Mandatory withholding tax deduction – new effective date »

Yet another draft regulation postponing the effective date of the "pay-and-refund" mechanism, this time until 31 December 2021, has been published in June.

30/06/2021

National Register of Debtors – from December 2021 »

The extension of the implementation period until December 2021 will allow authorities to prepare for the implementation of the ICT system to be used for handling court proceedings.

24/06/2021

A new deadline for Simplified Restructuring Proceedings »

The deadline for announcing the opening of simplified restructuring proceedings (SRP) in the official bulletin Monitor Sądowy i Gospodarczy has been extended until 30 November 2021.

18/06/2021

Electronic inbox – a new obligation of enterprises entered in the National Court Register »

The Act on Electronic Service of Documents is to enter into force on 1 July 2021. The new regulations will change the rules that commercial companies will have to follow.

16/06/2021

Notional interest as tax-deductible costs »

Since 2020 CIT payers can disclose under tax-deductible costs notional interest on internal financing coming from a few sources.

16/06/2021

MultiSport cards and VAT »

Sports passes such as a MultiSport card are one of the most popular benefits offered by employers to their employees.

14/06/2021

Refund of foreign VAT »

The deadline for Polish VAT-registered taxpayers to apply for a refund of VAT charged in another EU Member State in 2020 expires on 30 September 2021.

11/06/2021

CJEU: no fixed establishment for VAT purposes if a business does not have its own staff »

The CJEU issued a judgment on 3 June 2021 in an Austrian case of Titanium (file no. C-931/19), in which it ruled on the existence of a fixed establishment.

Is it the end of the Polish Investment Zone?

In mid-April, the European Commission adopted revised guidelines on regional State aid for 2022-2027. The changes will alter the Member States' regional aid maps for aid granted after 1 January 2022. More »

SLIM VAT 2 package has become law

The Council of Ministers adopted a bill amending the Value Added Tax Act and the Banking Act on 26 May 2021. More »

SLIM VAT – explanatory notes from the Ministry of Finance

On 23 April 2021, the Ministry of Finance issued its explanatory notes on the Slim VAT package and selected solutions clarifying the VAT Act. More »

Labour Code and remote work

The Ministry of Development, Labour and Technology published on 19 May 2021 a bill amending the Labour Code to include the remote work rules for good. More »

Real property tax: practical aspects of determining the taxable base with respect to buildings and structures

Real property tax is sometimes troublesome for taxpayers carrying on a business activity and obliged to complete detailed returns every year. More »

New AML obligations

An act amending the Anti-Money Laundering Act became law on 30 March 2021. Some of its provisions took effect from mid-May. More »

Polish New Deal and tax legislation changes

The so-called Polish New Deal was presented on 15 May 2021. The program covers 10 most important aspects of social life. More »

Electronic signature – an important business tool

Entities obliged to file annual financial statements must do it by electronic means only. This means that they need an electronic signature to be able to submit the documentation to the National Court Register or the National Revenue Administration. More »

High penalties for not including the BDO number on the documents

Please be reminded about the obligation to include the BDO registration number on all documents you prepare in connection with your business activity. More »

Transfer pricing adjustment – explanatory notes from the Ministry of Finance

The Polish Ministry of Finance published on 31 March 2021 the final version of explanatory notes regarding transfer pricing adjustments. More »

PESEL as an identification number for tax purposes

Starting from June 2021, the Polish personal identification number PESEL will be the only correct identification number for tax purposes of individuals. More »

CJEU: the 20% VAT sanction is incompatible with EU law

The CJEU issued on 15 April 2021 a judgment in C-935/19 on whether tax authorities may impose a 20% VAT sanction on taxpayers. More »

Deadlines for preparing transfer pricing documentation for 2020 have been extended

The deadlines for filing a transfer pricing information return and a statement on the preparation of the local file have been extended. More »

Tax compliance – tax competence

Frequent changes in law are one of the main reasons why companies decide to outsource their tax accounting and tax reporting. More »

Remote work and PIT

Remote work during the pandemic in the context of accounting for personal income tax is welcomed by tax authorities. More »

Extended deadlines for filing CIT returns and preparing financial statements

On 26 March 2021, the Minister of Finance, Funds and Regional Policy signed a regulation extending the deadline for filing annual CIT returns by taxpayers until 30 June 2021. More »

Structured invoices and the National e-Invoicing System – new solutions

On 5 February 2021, the Government Legislation Centre published on its website the bill amending the Value Added Tax Act and certain other acts. More »

Accounting for PIT for 2020

The deadline for filing the annual PIT return and payment of the tax by PIT taxable persons expires on 30 April 2021. More »

Financial statements and dividend payment in the context of withholding tax

The regulation of the Minister of Finance which excludes the mandatory withholding tax on payments exceeding 2,000,000 million zloty in one year to one entity is in force until 30 June 2021. More »

Retail sales tax – upcoming deadline

The deadline for payment of retail sales tax (RST) and filing the PSD-1 tax return for February 2021 expires on 25 March 2021. More »

Deadline for the preparation of 2020 financial statements extended

Due to the difficult situation caused by COVID-19 the Ministry of Finance has decided to extend the deadlines for preparing the financial statements in 2021. More »

CJEU’s ruling on VAT accounting

The Court of Justice of the European Union issued a ruling, which concerns entities which are part of a VAT group and whose principal establishment is in one and a branch in another EU Member State. More »

Amending a lease agreement and selling the leased item – general tax ruling

The Minister of Finance issued a general tax ruling on the possible amendments to lease agreements and the consequences of the sale of the leased item to a third party during the effective term of the agreement. More »

Environmental fee

31 March 2021 is the deadline for payment of the 2020 environmental fee for gases or dusts released into the air by vehicles as a result of fuel combustion. More »

Tax information obligations – upcoming deadlines

31 March 2021 is the deadline for filing your flat corporate income tax return (IFT-2R). More »

Deadlines for fulfilling TP obligations extended

The Public Finance Committee passed a parliamentary amendment to the draft act amending the Excise Duty Act and some other acts at its yesterday’s session. More » 

Database of products and packaging – deadlines

Deadlines for the fulfilment of certain obligations related to the database of products, packaging and waste management (waste database – Polish abbreviation: BDO) expire in February and March. More »

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Dominika Tyczka-Szyda

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Attorney at law (Poland)

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