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A bill extending the time limit for filing CIT returns

According to the planned regulations, the time limit for filing annual corporate income tax returns and payment of the tax for 2022 is to be extended until 30 June 2023. The extended deadline can be used by taxpayers whose tax year ended in the period from 1 December 2022 to 28 February 2023.

ALERT PODATKOWY 2023 / 02 / 17

Family Foundations

The work on the Family Foundations Act has been finished. The Act was signed by the President and is currently awaiting publication in the Journal of Laws. Three months after publication, the first family foundations in Poland can be established. As family foundations are a new solution in the Polish legal system, we present a […]

TAX ALERT 2023 / 02 / 10

Changes to the National e-Invoice System (KSeF)

On 31 January 2023, a “Dialogue with Business” meeting was held by the Ministry of Finance. The meeting was dedicated to deployment of the KSeF. Participants were presented with “adjustments to the bill” which, as indicated by the Ministry of Finance, resulted from talks with representatives of the market. For more information see the Ministry’s […]

TAX ALERT 2023 / 02 / 02

Regulations on indirect transactions with tax havens repealed!

On 21 October the President signed the Act of 7 October 2022 amending the Corporate Income Tax Act and some other acts which introduced changes to (without limitation) transfer prices.

TAX ALERT 2022 / 11 / 17

Maximum energy prices for SME

Yesterday afternoon, the act on extraordinary measures intended to limit the prices of electricity and support certain recipients in 2023 was published in the Journal of Laws. Maximum energy prices are the major preferential treatment for entrepreneurs. They will apply, without limitation, to the sector of SME – for those enterprises the energy prices cannot […]

TAX ALERT 2022 / 11 / 17

Last moment for real estate companies to comply with the reporting obligations

30 September marks the end date for informing the Head of National Fiscal Administration (KAS) about entities holding shares, interest, general rights and obligations or similar entitlements, either directly or indirectly, in a real estate company.

TAX ALERT 2022 / 10 / 18

Large Taxpayers List

The Ministry of Finance has recently published the Large Taxpayers List for 2021. Inclusion of an entity in the List has some consequences, in particular as regards reporting payment deadlines to be adhered to in commercial transactions and publication of information on the adopted tax strategy.

TAX ALERT 2022 / 10 / 18

Deadline for filing information about a change of the tax office in 2023

17 October 2022 marks the deadline for sending a written notification to the current tax office regarding the change of the competent tax office in 2023.

TAX ALERT 2022 / 10 / 18

Windfall tax – a way to tax excess profits earned in connection with the energy crisis

The European Commission is working on a windfall tax to be imposed on excess profits. Recently, our national version of this tax has been presented by the Ministry of State Assets. The aim of the planned levy would be to combat the ongoing economic crisis, in particular the energy crisis. Money obtained from the windfall profit tax would be re-directed to local governments, sensitive institutions such as preschools, schools and possibly also to micro-, small and medium-size enterprises.

TAX ALERT 2022 / 10 / 18

Changes to the Regulation on the National System of e-Invoices (KSeF) to adapt the system to local government units and VAT groups

On 30 August 2022, a bill of amendment to the Regulations on National System of e-Invoices was published on the website of the Government Legislation Centre (hereinafter: “Bill”) The Bill is intended to adapt the wording of the regulations to the needs of local government units and the anticipated needs of the new type of taxable persons which is going to arise on 1 January 2023, i.e. the VAT groups.

TAX ALERT 2022 / 09 / 13

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