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Secure settlement of the withholding tax – opinion on preferential rate applicability

The changes made to tax legislation, known as the Polish Deal, have already been published in the Journal of Laws (Item 2105).

TAX ALERT 2021 / 12 / 31

Polish Deal and transfer prices – the scope of planned changes

The bill introducing a broad package of changes to taxation under the so-called Polish Deal includes some novelties in the area of transfer prices. We recommend familiarizing with the upcoming changes already now. Some of the changes are intended to simplify regulations and these will lead to lifting some of the documentation requirements. Other changes cause an increased risk involved in documenting transactions with related parties.

TAX ALERT 2021 / 08 / 23

Changes to the National e-Invoice System following public consultations

On 4 August 2021, as a result of comments submitted during the public consultations, a new version of the bill was published on the website of the Government Legislative Centre. On the same day, a draft of the implementing act was also published: Regulation of the Minister of Finance, Funds and Regional Policy on the use of the National e-Invoice System and an annex to the regulation – a notice of granting or withdrawal of the right to use the national e-invoice system (ZAW-FA).

TAX ALERT 2021 / 08 / 12

“Polski Ład” [“The Polish Deal”] – major changes planned to corporate income tax (CIT)

Last week, a bill of amendment to the Personal Income Tax Act, the Corporate Income Tax Act and some other acts was submitted for social consultations. The bill results from the social and economic plan announced by the Government, known as “the Polish Deal”.

TAX ALERT 2021 / 08 / 05

“Polski Ład” [“The Polish Deal”] – major changes planned in the area of PIT, Social Security and VAT

This week, a bill of amendment to the Personal Income Tax Act, the Corporate Income Tax Act and some other acts was submitted for social consultations. The bill is the result of the social and economic plan announced by the Government, known as “the Polish Deal”.

TAX ALERT 2021 / 08 / 02

Draft general ruling on a definition of a uniform controlled transaction

On 12 July 2021, a draft general ruling was published on the website of the Ministry of Finance, Funds and Regional Policy (of 30 June 2021). The ruling contains a definition of a uniform controlled transaction.

TAX ALERT 2021 / 07 / 20

Mandatory withholding tax collection mechanism postponed again

At the end of June, the Minister of Finance, Funds and Regional Policy published two regulations: a regulation on exclusion or limitation of applicability of Article 26 (2e) of the Corporate Income Tax Act (Journal of Laws Item 1159) and a regulation on exclusion or limitation of applicability of Article 41 (12) of the Corporate […]

TAX ALERT 2021 / 07 / 05

JPK_VAT Regulation published in the Journal of Laws

On the last day of June 2021, the regulation amending the so-called “JPK-VAT with declaration” regulation was published in the Journal of Laws. We informed about the regulation in our alerts of 25 March and 28 May 2021.

TAX ALERT 2021 / 07 / 05

New reliefs to support innovation, production and investments – the bill at the stage of pre-consultations

On 15 June 2021, the Ministry of Finance published a broadly-discussed bill of tax incentives to support innovation, production and investments. At the moment, the bill is in the process of preliminary consultations and taxpayers may comment on the proposed solutions. The new regulations are planned to take effect in 2022.

TAX ALERT 2021 / 06 / 21

Slim VAT 2 package to have its first reading

On 1 June 2021, the bill which is to introduce the so-called Slim VAT 2 package was sent to the Polish Sejm to have the first reading.

TAX ALERT 2021 / 06 / 08

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