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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

Draft law implementing Pillar II submitted to the Sejm

We would like to inform you that on 25 September 2024, a bill on equalization of taxation of units of multinational and domestic groups (print no. 674) was submitted to the Sejm. The bill implements the provisions of Council Directive (EU) 2022/2523 of 14 December 2022, which aims to ensure a global minimum level of […]

TAX ALERT 2024 / 09 / 30

New obligations under DAC7 Directive

On 1 July 2024, the DAC7 Directive came into force in Poland, imposing new obligations on digital platform operators. The deadline for taxpayers subject to the new legislation to comply with the reporting requirements for 2023 and 2024 is 31 January 2025. In addition, by 31 December 2024, operators must also comply with the due […]

TAX ALERT 2024 / 09 / 19

Ministry of Finance modifies the changes to real estate tax (RET) to take effect on 1 January 2025

On 2 September 2024, a bill amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act and the Stamp Duty Act was included in the list of legislative and program work of the Council of Ministers. (“Draft 2.0”). As we informed in July (source: https://pl.andersen.com/newsletter/zmiany-w-podatku-od-nieruchomosci/) the planned changes to the […]

TAX ALERT 2024 / 09 / 12

Fixed establishment and the National e-Invoicing System – what you need to know?

With the imminent entry into force of the mandatory National e-Invoicing System (KSeF), foreign entities operating on the Polish market are increasingly concerned about the applicability of the new rules to their business. In this context, it is essential to determine whether an entity has a fixed establishment (or ‘FE’) in Poland, which means that […]

TAX ALERT 2024 / 09 / 10

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