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“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

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

Further changes to the JPK_VAT Regulation

On 27 May 2021, the Ministry of Finance presented a revised bill of amendment to the regulation laying down the detailed scope of JPK_VAT, of which we informed in our alert of 25 March.

TAX ALERT 2021 / 06 / 02

Reasonableness of penal fiscal proceedings initiated to suspend the limitation period for a tax liability subject to examination by administrative courts

On 24 May 2021, the Supreme Administrative Court passed a long-awaited resolution on instrumental initiation of penal fiscal proceedings for the purpose of suspension of the limitation period for tax liabilities.

TAX ALERT 2021 / 05 / 27

Judgment of the Court of Justice of the European Union: 20% VAT sanction incompatible with the EU law

On 15 May 2021, the Court of Justice of the European Union (“CJEU” or “Court”) passed a judgment in case C-935/19 of Grupa Warzywna Sp. z o.o. (hereinafter: “Company”) against the Director of Fiscal Administration Chamber in Wrocław, in which the Court held that the Polish regulations which impose a VAT sanction for inaccurate classification […]

TAX ALERT 2021 / 05 / 13

Publication of the ECJ’s judgment on neutrality of ICA settlements

10 May 2021 marks the date of publication in the EU Official Journal of the judgment passed by the European Court of Justice (“Court”) on 18 March 2021, in which the court held that the Polish tax rules which conditioned neutrality of intra-Community acquisition of goods on timely settlement of the output VAT in the VAT return were incompliant with the VAT Directive.

TAX ALERT 2021 / 05 / 10

Changes to the scope of JPK_VAT Regulation

On 17 March 2021, the Ministry of Finance presented a bill of amendment to the regulation on detailed scope of data included in tax returns and VAT records, i.e. the so-called JPK_VAT Regulation (hereinafter: “Bill”)

TAX ALERT 2021 / 03 / 25

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