Ministry of Finance general ruling: RES projects and asbestos removal in local government units  outside VAT, but also without retroactive adjustment of settlements Following the judgments of the Court of Justice of the EU last year concerning municipal projects involving the installation...

Charging an electric vehicle at a network of charging points to which the user has access on the basis of a subscription contracted with a company other than the operator of the charging point means that the electricity consumed is supplied to users by that operator and the company...

When distinguishing between single-purpose vouchers (so-called SPVs) and multi-purpose vouchers (so-called MPVs), it is necessary to examine whether, at the time of issue, the place of supply of the transaction to the final consumers to which the voucher relates and the amount of...

Financial transactions are one of the most common transactions between related parties and also most frequently controlled by the tax authorities. Due to the an extensive catalogue of financial transactions and their level of complexity, taxpayers often face problems in justifying...

Judgment of the Voivodship Administrative Court in Warsaw of April 18, 2024, ref. III SA/Wa 8/24 It would seem that the topic of the importance of the acceptance protocol for determining the moment when VAT liability arises for the provision of a service is quite clear and straightforward,...

What Poland thinks of Britain’s post-Brexit border checks   The volume of meat imports has increased since 2021 as Polish companies saw that Britain’s slaughterhouses were struggling to recruit staff in the wake of Brexit. Supermarkets were receptive to the pitch that Polish producers...

With each passing year, courts increasingly confirm that a properly prepared benchmarking study can be an extremely important tool, both for taxpayers and tax authorities. Tax authorities often challenge benchmarking study by either conducting new analyses or modifying those presented...

 KSeF postponed until 2026 We already know the new date for the mandatory KSeF to come into force: it is the first quarter of 2026; interestingly, contrary to earlier announcements by representatives of the MF, a ‘phasing in’ of the project is assumed: – from...

New obligation in the Accounting Act Large multinational entities based and operating in Poland will be obliged to publish reports related to income tax paid in the countries in which they operate. The purpose of the amendment to the Accounting Act, which sets out the rules for the...

Following the meeting of the VAT EXPERT GROUP in Brussels on 18 March, the next steps for VAT in the digital age are becoming much clearer. The group, made up of specialised VAT experts, plays a key role in providing information and opinions on the practicalities of implementing EU...

Today, we present the fourth and final entry in our series on transfer pricing. From previous posts, you already know what transfer pricing is (and certainly what it isn’t), who related parties are, and how to assess whether the prices applied in an intragroup transaction are...

Price adjustments are still not a clear-cut issue and raise questions for taxpayers. In 2023, administrative courts issued rulings on adjustments in three main areas described below. Definition of transfer pricing adjustments It is worth recalling that TP adjustments refer to transactions...

CRS/Euro-FATCA reporting for 2023 will also include reportable accounts held by persons from Georgia and Ukraine On 28 March 2024, the notice of the Minister of Finance of 22 March 2024 on the list of countries and territories covered by the CRS reporting obligation for 2023 was published...

Applying the parent–subsidiary exemption in Poland is becoming more difficult Monika Dziedzic and Łukasz Kumkowski consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies...

The fundamental rule in transfer pricing is the arm’s length principle. When applied correctly, it ensures that related parties conduct transactions under terms that are consistent with those which would be agreed between independent parties. But how do we know that the conditions...