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Planned changes to the competence of tax offices – largest taxpayers, WHT and MDR

Bills of amendments which will result in setting up a single all-Poland specialized tax office were published on the website of the Government Legislative Centre on 18 and 19 November 2020.

Tax Alert 2020 / 12 / 14

New legislation on preparation of tax strategy information and its publicizing

The new regulations governing preparation of tax strategy information and its publicizing have not taken effect yet, but they have already raised considerable doubts.

Tax Alert 2020 / 12 / 09

Transfer pricing changes take effect

In one of our previous newsletters we informed about the proposed changes to transfer prices, including the COVID-19-related simplifications.
These were introduced upon the Act of 28 November 2020 amending the personal income tax act, corporate income tax act, flat rate income tax on selected earnings of natural persons and other selected acts (Journal of Laws item 2123), promulgated on 30 November 2020.

TAX ALERT 2020 / 12 / 09

Planned changes to income taxes in 2021

On 28 October 2020, the Polish Sejm voted on changes to tax law concerning, without limitation, the status of income tax payers assigned to limited partnerships and some registered partnerships…

Tax Alert 2020 / 11 / 16

New VAT e-commerce rules – a bill of amendment to the VAT Act

At the end of October, the Ministry of Finance, Funds and Regional Policy published a bill of amendment to the VAT Act and some other acts, which adapts the Polish regulations to the EU law known as VAT e-commerce package.

Tax Alert 2020 / 11 / 16

Excise Duty Amendment Bill

The Government Legislative Centre published an updated bill which amends, without limitation, the Excise Duty Act of 6 December 2008 (Journal of Laws of 2020 Item 722).

TAX ALERT 2020 / 10 / 21

The European Commission has recently published explanatory notes on the new VAT e-commerce rules

Due to the practical difficulties created by the COVID-19 pandemic situation, the application of the new VAT e-commerce rules has been postponed by six months. Thus, the rules will apply as of 1 July 2021 instead of 1 January 2021, giving Member States and businesses additional time to prepare.

Andersen Global 2020 / 10 / 20

The obligation to notify the Social Insurance Institution (ZUS) about contracts for specific tasks starting from 1 January 2021

1 January 2021 marks the date from which entrepreneurs will be obliged to notify ZUS (the Polish Social Insurance Institution) about conclusion of contracts for specific tasks (PL: umowa o dzieło), including contracts which are not subject to social insurance contributions.

TAX ALERT 2020 / 10 / 19

ECJ considered the Polish bad debt relief regulations non-compatible with the VAT Directive

On 15 October 2020, the European Court of Justice (“ECJ” or “Court”) passed a judgment in case C‑335/19 E. Sp. z o.o. Sp. k. vs the Minister of Finance concerning compatibility of the Polish bad debt relief regulations with Directive 2006/112/EC (“Directive”).

TAX ALERT 2020 / 10 / 16

Deadline for preparation of TP documentation

The deadline for submission of the transfer pricing information and the statement on preparation of a local file ends on 31 December 2020 for those entities whose tax year overlaps with the calendar year.

Transfer Prices for 2019 2020 / 10 / 08

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