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Mobile application for e-Invoicing System (KSeF)

The Ministry of Finance provided access to a new tool linked with KSeF – a Mobile Application. The application is a free tool for invoicing and invoice correction. The app can be downloaded from Google Play store and App Store. It can be used only with Android or iOS systems. The application can be run […]

TAX ALERT 2024 / 06 / 13

The act postponing the entry into force of the national e-invoicing system signed by the President

On 7 June 2024, the President’s office announced that the President had signed an amendment to the Act on Goods and Services Tax changing the effective date of the mandatory e-invoice system (KSeF). Consequently, the National e-Invoicing System will come into effect on 1 February 2026. As a reminder, initially the KSeF was to come […]

TAX ALERT 2024 / 06 / 11

National e-Invoice System to take effect in 2026

On April 26, 2024, the Finance Minister held a briefing to inform about a new date for the entry into force of the National e-Invoice System. The following important facts were presented at the meeting: Deadline The effective date for KSeF will be: 1 February 2026 for the biggest taxpayers, i.e. entities whose turnover exceeds […]

TAX ALERT 2024 / 04 / 26

Definition of structure for tax purposes – planned changes in legislation

The definition of “structure” for tax purposes has been subject to controversy for many years now. The Constitutional Tribunal has repeatedly emphasized the need for a separate definition of this term for tax purposes. Even though the legislative shortcomings of the definition of “structure” were already identified in the judgment of September 13, 2011 (file […]

TAX ALERT 2024 / 03 / 20

Ministry of Finance has no plans to postpone JPK CIT implementation deadline

The implementation of mandatory JPK_CIT system is the next stage in the process of digitization of taxpayer-fiscal authorities interaction. This is a key part of an extensive strategy aimed at digitization of tax settlements, as adopted by the Ministry. According to the new wording of the CIT Law which is to take effect on January […]

TAX ALERT 2024 / 03 / 20

Taxpayer’s liability for employee’s actions and due diligence in VAT – fundamental judgments of the CJEU

Recently, the Court of Justice of the European Union has passed two important rulings in cases related to the liability of VAT taxpayers for tax fraud in which their enterprises have become embroiled. The rulings address the liability of VAT payers for actions taken by their employees and the requirements of good faith and due […]

TAX ALERT 2024 / 03 / 18

Eligibility of leave of absence and sick leave for R&D relief

The research and development tax relief (R&D relief) intended to support innovativeness of Polish entrepreneurs attracts continuous interest. With this relief, it is possible to deduct expenses related to research and development activities from the tax base. The expenses include, without limitation, up to 200% of remuneration paid to employees to the extent the time […]

TAX ALERT 2024 / 03 / 15

Ministry of Finance publishes another Q&A series on the National E-Invoice System

As announced by the Ministry of Finance, public consultations have just begun regarding certain issues of concern in connection with postponement of the mandatory E-Invoice System Before the start of the consultations, the Ministry of Finance published another series of questions and answers on the E-Invoice System, which included, without limitation, the following issues: indication […]

TAX ALERT 2024 / 02 / 21

What’s new in transfer pricing in 2024

2024 is an exceptional year as regards the transfer pricing reporting (TPR) obligation. As the deadline for filing the TPR information was postponed until 31 January 2024 if it fell in the period from 30 November 2023 to 31 December 2023, a number of entities will file the report twice in 2024: for 2022 and […]

ALERT PODATKOWY 2024 / 01 / 30

Minimum income tax

Starting 1 January 2024, after a two-year exemption period, CIT payers are obliged to adhere to the minimum income tax legislation. The obligation to pay the minimum income tax will apply to CIT payers who incur a loss on operating activities or whose profitability is below 2%. The regulation is to prevent aggressive tax optimization […]

ALERT PODATKOWY 2024 / 01 / 29

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