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Presumption and due diligence in transfer pricing – tax consultations

On 5 March 2021, the Ministry of Finance opened tax consultations concerning a document entitled “Explanations of Transfer Prices No 4 – presumption and due diligence referred to in Art. 11o(1b) of the CIT Act and Art. 23za(1b) of the PIT Act.”.

TAX ALERT 2021 / 03 / 24

ECJ passes a positive judgment on VAT settlement of intra-Community acquisition of goods and import of services

The European Court of Justice held that regulations restricting ICA neutrality were inconsistent with the VAT Directive.

TAX ALERT 2021 / 03 / 24

New Slim VAT 2 package announced by the MF

The Ministry of Finance announced pre-consultations on the SLIM VAT 2 package. What is new for entrepreneurs this time? The new SLIM VAT solutions (SLIM VAT 2) consist of 5 areas intended to save taxpayers’ time and money.

TAX ALERT 2021 / 02 / 23

General rulings on tax effects of changes to leasing agreements, training courses arranged by professional associations, and sale of debts

On 15 February 2021, the Ministry of Finance issued thee general rulings concerning income taxes.

TAX ALERT 2021 / 02 / 23

General ruling on VAT settlement in transactions made with fuel cards

On 15 February 2021, the Ministry of Finance issued a general ruling on the VAT effects of transactions made using fuel cards. The ruling applies to situations where one of the entities (leasing provider, parent company) provides fuel cards to another entity, while not being their issuer.

TAX ALERT 2021 / 02 / 23

How to prepare for the National E-Invoicing System?

The Minister of Finance has recently published a bill implementing the so-called “structured” invoices and the National E-Invoicing System.

TAX ALERT 2021 / 02 / 23

CIT-10Z returns and IFT-2R forms for 2020 to be filed with the Tax Office of Lublin

This is to remind you that on 1 January 2021 changes took effect regarding the competence of tax offices in respect of the withholding tax.

TAX ALERT 2021 / 01 / 28

One week left to repeatedly report cross-border tax schemes!

Effective from 1 July 2020, the tax scheme reporting regulations (MDR) were amended upon the Act of 28 May 2020 amending the corporate income tax act, the act on goods and services tax, the act on tax information exchange with other states and some other acts (Journal of Laws of 2020 Item 1106; hereinafter: “Amending Act”).

TAX ALERT 2021 / 01 / 26

Slim VAT – Draft Explanations

1 January 2021 marks the date of implementation of the Slim VAT package to the Polish Value Added Tax Act. The package is intended to facilitate VAT settlements.

TAX ALERT 2021 / 01 / 22

2021 novelties in transfer pricing: transactions with tax havens, changes to TPR and reports on implementation of tax strategies

Transfer prices have recently been a topic of much interest for tax authorities, and the legislator keeps amending, expanding and elaborating on the existing regulations. Starting from 1 January 2021, taxpayers must adopt new rules for transactions with tax havens, TPR filings and publication of tax strategy reports.

TAX ALERT 2021 / 01 / 13

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