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Planned postponement of deadlines for preparation of transfer pricing files and reports for 2021 and new rules for 2022

Works have been in progress over postponement of the deadlines for submission of transfer pricing files and TPR returns (which also affects the deadlines for preparation of the documents).

TAX ALERT 2022 / 04 / 14

The European Court of Justice passes another positive judgment on fixed establishment

On 7 April 2022, the Court of Justice of the European Union (“CJEU” or “Court”) passed a judgment in case C-333/20 – Berlin Chemie of Romania. The judgment touches upon one of the most disputable aspects of the value added tax – the fixed establishment, and it is a continuation of the recent trend in judgments, positive for taxpayers.

TAX ALERT 2022 / 04 / 13

Consent of the European Commission to mandatory National e-Invoice System

On 30 March 2022 the European Commission issued its consent for implementation by Poland of a mandatory e-invoicing system, currently known as KSeF (Krajowy System e-faktur – the National E-Invoice System).

TAX ALERT 2022 / 04 / 13

Polish Deal planned to be changed

At the end of last week, the government announced modifications to the Polish Deal applicable to natural persons. From the very start, the Polish Deal was criticized for its fast pace and lack of an in-depth analysis of the changes. It was the reduction of monthly remuneration for some employees, caused by flawed “middle class relief”, that made the cup of bitterness overflow. Following a controversial regulation (subsequently included in the Act), which was to mitigate the adverse effects, some more significant changes are planned.

TAX ALERT 2022 / 04 / 13

Do you file the TPR-C form? Check if you are required to file the ORD-U form by the end of March!

When accounting for and reporting CIT/PIT for 2021, special attention must be paid to a new obligation regarding “indirect tax-haven transactions” referred to in Art. 11o sections 1a and 1b of the CIT Act and Art. 23za sections 1a and 1b of the PIT Act.

TAX ALERT 2022 / 04 / 13

Regulation extending deadlines for reporting and filing CIT returns takes effect

The Regulation of the Minister of Finance extends the following deadlines until 30 June 2022: for filing annual corporate income tax returns and for payment of the annual tax for 2021 for those taxpayers whose financial year ended between 1 December 2021 and 28 February 2022, for filing the declaration of income earned in the […]

ALERT PODATKOWY 2022 / 03 / 21

Extension of deadlines for reporting and filing CIT returns

The Regulation of the Minister of Finance published in the Journal of Laws provides for extension of deadlines for preparation, approval and filing of financial statements for private sector entities (excluding entities supervised by the Polish Financial Supervision Authority – KNF) by 3 months. This also applies to consolidated financial statements.

ALERT PODATKOWY 2022 / 03 / 14

Special Law governing aid to victims of the war in Ukraine

The Polish Sejm passed the special bill (“Special Law”) intended to regulate the legal situation of Ukrainian refugees and to offer them relatively normal living in Poland. Among the numerous solutions, there are also tax preferences.

TAX ALERT 2022 / 03 / 10

Provisions governing postponement of the deadline for prepayment collection to be included in the Act

Several days ago, the Sejm enacted changes to the Personal Income Tax Act. They are now awaiting the signature of the President.

ALERT PODATKOWY 2022 / 03 / 09

0% VAT to help victims of the war in the Ukraine

5 March marked the effective date of the Regulation of the Minister of Finance introducing 0% VAT for gratuitous performances made to help those suffering the effects of the war on the territory of the Ukraine (“Regulation”)

ALERT PODATKOWY 2022 / 03 / 08

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