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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. 

 

 

Read more:

​30/9/2022

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). More »

​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. More »

​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. More »

​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). Contrary to earlier communications, the Ministry of Finance has decided to listen to taxpayers and repeal provisions on documenting indirect transactions with tax havens. More »

​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. More »

​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. More »
​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. More »

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. More »

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. More »
​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. More »

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. More »

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.  More »

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.  More »

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. More »

E-invoices mandatory from 2024

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

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. More »

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. More »

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. More »

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. More »

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. More »

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. The Act introduces, among other things, amendments to the Employee Capital Plan (ECP) Act. More »

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. More »

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). More »

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. More »

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. More »

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. More »

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. More »

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. More »

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"). More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

Changes in the SENT system

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

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. More »

The law on assistance to citizens of Ukraine to be amended

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

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. Additionally, the Ministry of Finance plans to extend deadlines for filing CIT returns for 2021. More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More » 

New withholding tax rules

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

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. More » 

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. More »

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. More »

Whistleblowing – implementation necessary

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

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. More » 

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. More »

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. More » 

Polish Deal is coming

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

Mandatory update of internal AML/CFT procedures

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

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. More »

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. More »

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. More »

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. More »

KSeF – standardised invoices

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

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. More »

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). More »

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. More »

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. More »

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. More »

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. More »

Registration in TAX FREE IT system has started

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

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. More »

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. More »

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. More » 

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). More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

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. More »

Interactive TPR-C form

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

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. More » 

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). More »

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. More »

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. More »

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. More »

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. More »

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). More »

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. More »

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. More »

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. More »

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. More »

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. More »

MultiSport cards and VAT

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

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. More »

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. More »

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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+48 71 606 00 00

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Anna Smagowicz-Tokarz

Attorney at law (Poland)

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+48 12 213 25 60
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