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Consultations on the alignment of the R&D relief to the GloBE system

The Ministry of Finance has launched a consultation on the proposal to align the R&D relief with the GloBE system. The meeting is scheduled for 21 February 2025 at 13:30 in the building of the Ministry of Finance at 12 Świętokrzyska Street in Warsaw. No hybrid formula is planned for the meeting. Why participate? The […]

TAX ALERT 2025 / 02 / 14

Only one year to go before KSeF becomes mandatory – time to act

Dear Readers, In less than a year, on 1 February 2026, the National e-Invoicing System (KSeF) will become mandatory for entrepreneurs whose annual turnover (including tax) exceeds PLN 200 million in 2025. For other taxpayers, the new regulations will come into force on 1 April 2026. Practice shows, however, that the implementation of the KSeF […]

TAX ALERT 2025 / 02 / 06

Extension of the deadline for filing real estate tax returns for 2025

Only a few days remain to benefit from the extended deadline for filing 2025 property tax returns. 31 January is the last day for submitting a notice in writing. As a result of the new legislation, real estate tax payers have the right, exceptionally in 2025, to extend the deadline for filing the tax return […]

TAX ALERT 2025 / 01 / 29

Mandatory split payment prolonged

On 14 January 2025, the European Commission adopted a draft Council Implementing Decision allowing Poland to extend the mandatory split payment mechanism for three more years. Consequently, the mandatory split payment will be in force until 28 February 2028. As a reminder, the split payment mechanism was introduced to tighten the tax system. In practice, […]

TAX ALERT 2025 / 01 / 28

Sales support programs vs. VAT

Sales support programs are often used by taxpayers to increase the volume of goods or services sold. ​ The programs give rise to tax-related problems (e.g. division of services and taxation of free gifts or discounts).​ Recent case law provides taxpayers with new opportunities for more tax-efficient accounting of sales support programs, for example with […]

TAX ALERT 2024 / 11 / 20

Postponement of the obligation to send records of fixed assets (JPK_ST_KR)

The Ministry of Finance published a draft regulation dated 12 November 2024, which provides for a temporary exemption of taxpayers from the obligation to submit data from the register of fixed and intangible assets under JPK_CIT. Who does the exemption apply to? CIT payers, partnerships that are not legal entities and whose partners are not […]

TAX ALERT 2024 / 11 / 18

Amendment of KSeF regulations

Due to capacity problems that prevented the introduction of mandatory e-invoicing through the National E-invoicing System (KSeF) within the originally planned timeframe, it became necessary to postpone its implementation, as mentioned during the consultations on the KSeF. On 5 November this year, a draft amendment to the Act was published on the website of the […]

TAX ALERT 2024 / 11 / 07

Time for a tax strategy

Taxpayers with revenues exceeding €50 million in a tax year and tax capital groups regardless of their revenues, are obliged to prepare information on their tax strategy and publish it on their website. The strategy report should contain the information required by the CIT Act. Companies are obliged to publish the strategy report on the […]

TAX ALERT 2024 / 10 / 21

VAT in Incentive Schemes – the Supreme Administrative Court passes an important ruling

On 9 October 2024, the Supreme Administrative Court (“NSA”) issued an important ruling (case no. I FSK 89/21) on whether the reimbursement of costs related to a share-based incentive scheme operated by the organizer (parent company) for key employees of a subsidiary is subject to VAT. The ruling is of particular relevance to companies that […]

TAX ALERT 2024 / 10 / 14

Cash-based PIT – a new solution for small enterprises

The Sejm approved the cash-based PIT scheme for entrepreneurs. If the legislative process continues smoothly, the new rules will enter into force on 1 January 2025. Under this solution, entrepreneurs running their own businesses will be able to recognize income from their activity for PIT purposes only after they have received payment for an invoice. […]

TAX ALERT 2024 / 10 / 08

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