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Fixed establishment and the National e-Invoicing System – what you need to know?

With the imminent entry into force of the mandatory National e-Invoicing System (KSeF), foreign entities operating on the Polish market are increasingly concerned about the applicability of the new rules to their business. In this context, it is essential to determine whether an entity has a fixed establishment (or ‘FE’) in Poland, which means that […]

TAX ALERT 2024 / 09 / 10

Significant changes in the requirement to record sales using cash registers

Dear Sir or Madam, In the light of the latest draft bill of the Minister of Finance on exemptions from the obligation to keep records of sales using cash registers, which was published on the website of the  Government Legislation Centre on 16 August this year, we would like to inform you of the main […]

TAX ALERT 2024 / 09 / 05

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

Changes to real estate tax (RET)

A bill amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act and the Stamp Duty Act On 11 June, information about a bill amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act and the Stamp Duty Act was included in the list of […]

TAX ALERT 2024 / 06 / 17

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