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SHIELD 4.0 – changes to tax regulations

Last Friday, on 19 June 2020, the Sejm passed the Act on subsidies to interest on bank loans provided to COVID-19-affected entrepreneurs and on simplified procedure for approval of a composition in connection with COVID-19 (hereinafter “the Act”), also known as Shield 4.0. The Act also amends tax regulations.

TAX ALERT 2020 / 06 / 23

Amendment to income tax, VAT and the Tax Code adopted by the Sejm

On 6 May 2020, the Sejm passed an amendment to the Corporate Income Tax Act (CIT Act), the Personal Income Tax Act (PIT Act), the Flat-rate Income Tax and Tax on Goods and Services Act (the VAT Act) as well as the Tax Code. The bill will now be considered by the Senate, at the moment it is examined by the Budget and Public Finance Committee.

TAX ALERT 2020 / 05 / 15

The European Court of Justice passes a positive judgment on VAT (fixed establishment)

On 7 May 2020, the European Court of Justice (“ECJ” or “Court”) passed a judgment in case C-547/18 involving Dong Yang Electronics, a company established in Poland, concerning the fixed establishment for VAT purposes. In the judgment, the ECJ held that provisions of Directive 2006/112/EC and the Council Implementing Regulation (EU) No 282/2011 should be interpreted […]

TAX ALERT 2020 / 05 / 07

Anti-Crisis Shield – tax reliefs

The Bill of Amendment to the Act on special solutions for prevention, counteracting and combatting COVID-19, other infectious diseases, and the resultant crisis, and to some other acts was made available on 21 March 2020. The Bill introduces the so-called anti-crisis shield intended to protect enterprises which are facing difficulties due to SARS-COV-2 pandemic.

TAX ALERT 2020 / 03 / 23

Possible relief or write-off of tax arrears for entrepreneurs due to the coronavirus

With regard to the dynamic development of the epidemiological situation related to the spread of the SARS-CoV-2 coronavirus, in the communication of 11 March 2020, the Ministry of Finance announced that those entrepreneurs who experience difficulties with the timely payment of their taxes as a result of the epidemic may request a tax relief or a write-off of their tax arrears.

TAX ALERT 2020 / 03 / 16

APA applications submitted by the end of the year will allow exclusion of costs incurred in 2018 and 2019 from the limitation based on art. 15e of the CIT Act

On 5 November 2019 the President signed the Act on settlement of disputes concerning double taxation and conclusion of advance pricing agreements (APA). The Act implements the following changes: it puts in order the procedural regulations concerning issuance of decisions on conclusion of advance pricing agreements (APA), it modifies the limitations resulting from Article 15e […]

Tax Alert 2019 / 11 / 07

Split payment and new VAT matrix enacted

The mandatory split payment takes effect starting from 1 November 2019 and not from 1 September 2019.

TAX ALERT 2019 / 10 / 18

GUIDE: Split Payment and white list of VAT taxpayers

In the latest guide: Split payment and white list of VAT taxpayers, we present the answers to the most common questions and doubts that arise in connection with the introduction of new regulations.

Andersen Guide 2019 / 10 / 04

“White list” of VAT-payers – how to prepare for changes?

On September 1, 2019, some of the provisions amending the Value Added Tax Law as well as some other acts will come into force and they introduce the so-called “white list” of VAT-payers. The “white list” of VAT-payers is aimed at facilitating due diligence in verification of contractors for the VAT purposes and implements the […]

Tax Alert 2019 / 08 / 26

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