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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

Extension of the deadline for submission of follow-up WHT statements

The Regulation of the Minister of Finance on extension of some deadlines for performance of flat-rate income tax obligations of 29 August 2022 was published in the Journal of Laws (under item 1829)

TAX ALERT 2022 / 09 / 13

Ministry of Finance repeals regulations on indirect transactions with tax havens

On 23 August 2022, the Council of Ministers passed a bill amending the Personal Income Tax Act and some other acts presented by the Minister of Finance. The bill was sent to the Sejm under the number 2544.

TAX ALERT 2022 / 09 / 13

Ministry of Finance declares that it is going to repeal regulations on indirect transactions with tax havens

On 22 August 2022 the Ministry of Finance published a document in response to comments presented during public consultations. The Ministry declared that the controversial regulations on indirect transactions with tax havens (i.e. Art. 11o par. 1a and 1b of the CIT Act) would be repealed. The information comes as a surprise because originally, in the bill of 27 June 2022, a thorough amendment of the regulations was planned, and the Ministry informed about its intention to waive the obligation of reporting indirect transactions with tax havens.

TAX ALERT 2022 / 09 / 13

SLIM VAT 3 – further simplifications in VAT settlements?

A bill of amendment to the VAT act and some other acts (known as “SLIM VAT 3”) was published on the website of the Government Legislative Centre on 8 August 2022.

TAX ALERT 2022 / 08 / 17

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