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TP deadlines likely to be extended by 3 months

Deadlines for compliance with the transfer pricing obligations are likely to be extended again. On 25 February 2021, the Transfer Pricing and Valuation Department informed that the Public Finance Commission of the Sejm adopted an adjustment to the bill of amendment of the excise duty act and some other acts (form 860). The deadlines for […]

TAX ALERT 2021 / 03 / 24

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

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