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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

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 / 02 / 14

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

WHT follow-up statement

As the end of 2023 is approaching, we would like to remind you that those withholding tax remitters who made an initial statement (WH-OSC) during the year, should make a follow-up statement by the 31st of January 2024 if they made further payments to the same entity. On the basis of Art. 26(7a) of the […]

TAX ALERT 2024 / 01 / 09

Planned changes to JPK VAT

On 24 October 2023, the Ministry published a bill of amendment to the Regulation on detailed scope of data included in tax returns and records for the tax on goods and services. The purpose of the bill is to implement changes that adapt the provisions of the Regulation on JPK_VAT with Declaration and make them […]

TAX ALERT 2023 / 10 / 30

Carbon Border Adjustment Mechanism – CBAM

On 10 May 2023, the Council of the EU adopted Regulation 2023/956 establishing a carbon border adjustment mechanism (Official Journal of the EU L 2023 No 130, p. 52) (“Regulation“). The Regulation entered into force on 17 May 2023 and will apply to a limited extent starting from 1 October 2023. The provisions impose an obligation […]

ALERT PODATKOWY 2023 / 10 / 11

Higher exemptions in inheritance and donation tax and other changes applicable to natural persons

The Slim VAT 3, an act of law recently signed by the President, introduces certain changes to inheritance and donation tax, PIT and flat-rate tax. Higher limits of tax exemption in inheritance and donation tax Starting from 1 July 2023, the limits for tax exemptions applicable to each taxable group were increased. 1) PLN 36,120 […]

2023 / 06 / 26

Impact of lifting the epidemic emergency on taxpayers

On 15 June 2023, a decree of the Minister of Health cancelling the epidemic emergency in Poland was submitted for publication. By the force of this regulation, the epidemic emergency will be revoked in Poland on 1 July 2023. This means that the healthcare situation is becoming more stable, but it also entails significant changes […]

TAX ALERT 2023 / 06 / 23

Reverse charge and other changes introduced by the Act amending the Act on Enforcement Proceedings in Administration

Certain changes are going to be introduced by the Act of 9 March 2023 amending the Act on Enforcement Proceedings in Administration and some other acts. The changes apply, without limitation, to the value added tax and provisions of the Tax Code. The act is planned to take effect (with certain exceptions) on 25 March 2024.

TAX ALERT 2023 / 04 / 11

Resolution of the Supreme Administrative Court (NSA) on limitation periods for tax liabilities suspended under COVID regulations

On 27 March 2023 the Supreme Administrative Court composed of seven justices adopted an important resolution concerning applicability of COVID legislation to tax matters. The subject matter was suspension of the limitation period for tax liabilities under Art. 15zzr(1)(3) of the COVID-19 Act of 2 March 2020. These provisions, if interpreted unfavorably, could result in extension of the limitation period by 72 days. The NSA answered the question whether the disputable provisions were also applicable to the periods prescribed by the tax law.

TAX ALERT 2023 / 03 / 29

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