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JPK_CIT: New reporting obligations

What is JPK CIT and what challenges does it pose for entrepreneurs? From the beginning of 2025, Polish entrepreneurs, especially those operating on a larger scale, will face another challenge related to digitalization of taxes: the obligation to submit the CIT Single Control File (JPK CIT). JPK CIT, stemming from regulations introduced under the Polish […]

TAX ALERT 2024 / 09 / 03

Changes to income taxes from 2025 – a new plan of the Ministry of Finance applicable to Family Foundations and Estonian CIT

The Ministry of Finance has announced the commencement of legislative work on the Bill amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts (hereinafter: the “Bill”). The information on the commencement of the work on the Bill has recently been published on the website of the Prime Minister’s Office, […]

TAX ALERT 2024 / 08 / 26

JPK_CIT: Ordinance of the Minister of Finance to be promulgated in the Journal of Laws

On 19 August 2024, the Ordinance of the Minister of Finance on certain data to be added to the books of account (JPK_KR_PD and JPK_ST_KR schemas) was sent for promulgation in the Journal of Laws. The effective date of the regulations, which was set for 1 January 2025, remains unchanged. According to the explanatory memorandum, […]

TAX ALERT 2024 / 08 / 23

CJEU to decide on the subject of accounting for VAT in international supply chains

By a decision of 12 July 2024, the Province Administrative Court of Warsaw (WSA) submitted three questions to the Court of Justice of the European Union (“CJEU“) for a preliminary ruling on VAT treatment in international supply chains. Subject matter The case involved a Polish company (“the Company“, “the Complainant“) that sold goods to a […]

TAX ALERT 2024 / 08 / 06

Consultations in the Ministry of Finance regarding KSeF – major issues

On 18 July 2024, we participated in the Ministry of Finance (hereinafter “MF“) consultations on the national e-invoicing system – KSeF. Below we outline the key issues that were discussed. The MF indicated the areas it intends to put out to public consultation and the direction of change. By the end of the year, the […]

TAX ALERT 2024 / 07 / 18

Compensation for energy-intensive businesses in 2024

Dear Sir/Madam, A compensation program for energy-intensive companies will soon be launched for the first half of 2024. A total of PLN 600,000,000 will be distributed to companies that experience an increase in the cost of electricity and natural gas in their operations. The aid can be sought by energy-intensive businesses, i.e. those that can […]

TAX ALERT 2024 / 07 / 08

Energy-intensive businesses – possible higher excise duty refunds on electricity consumed

On 13 June 2024, the CJEU (Case C-266/23) stated that additional energy-related charges, such as a mandatory distribution fee paid when electricity is purchased should also be included in the cost of electricity purchased. The cost of electricity purchased is important for those entities that may be energy-intensive businesses within the meaning of Article 31d(2) […]

TAX ALERT 2024 / 06 / 24

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

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

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