New version of the JPK_FA structure from the 1st of April The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting...

Tomasz Michalik has once again been distinguished in the Chambers Europe 2022 ranking We are pleased to announce that Tomasz Michalik, tax advisor, partner and the head of VAT Team at MDDP has once again been distinguished in the Chambers Europe 2022 ranking in Band 1 in...

MDDP advised in a record-breaking real estate transaction MDDP tax experts advised Ghelamco in the sale of the Warsaw Hub complex to the Polish company Google. The sale included two of the three towers of the complex located in the centre of Warsaw (i.e. the office part,...

Beginning of a year brings (even more) obligations – ‘to do’ list for transfer pricing in Q1 2022 After a demanding December, some taxpayers will not rest at the beginning of the year. Taxpayers will face these obligations in Q1 2022: CBC-P notification Who? This obligation...

March 31 is the deadline for submitting the statements regarding real estate companies By March 31, 2022[1], real estate companies and their shareholders / partners must file information on: in the case of information provided by real estate companies – entities owning,...

Krajowy System e-Faktur uprości rozliczenia, ale jego wdrożenie będzie ogromnym wyzwaniem, do którego należy zacząć się przygotowywać już teraz – mówi Janina Fornalik, doradca podatkowy, partner w MDDP.

The tax office must determine where and how refugees are to be taxed “Since refugees do not know how yet long they will stay in Poland, it would make sense to suspend or abolish the obligation to collect tax with or without limiting the amount of income at least until the...

New preferences for those helping Ukrainians Until 30 June 2022, donations to refugees and fighters in Ukraine – made through specific organizations – will be subject to 0% VAT. Pursuant to the amended law, the zero rate applies to donations and free benefits to organizations...

No special arrangements for those who help Ukraine yet Agnieszka Wnuk, tax advisor and partner at MDDP, talks to Rzeczpospolita about the tax changes to be introduced in the current situation and the solutions available to individuals and companies donating aid to the struggling...

Polish tax system is not particularly supportive for war victims “Not all aid for Ukraine is associated with tax incentives. To the contrary, some actions trigger serious doubts. Although taxes are one of the last factors motivating the aid, they cannot be ignored. Especially if the...

MDDP on the faster track of international development in co-operation with Osborne Clarke MDDP’s legal arm joins forces with the global law firm Osborne Clarke For a start, the team will have almost 40 lawyers (including 5 partners); the law firm plans to gradually expand...

Depreciation rates may be decreased ex post for years that are not covered by statute of limitations In accordance with the judgment of the Supreme Administrative Court of 3 February 2022 in case II FSK 1413/19 it is admissible to adjust tax depreciation rates for years that...

Temporary reduction of VAT rates Among the numerous legislative changes, starting from 1 January 2022 also changes regarding tax and penal fiscal proceeding have entered into force, which may be of significant importance for all taxpayers. Below we provide you with a summary...

Beverage bottle deposit system means significant changes for producers of beverages, shop chains, shop owners and us, consumers On 31 January 2022 public consultation was launched for the long-awaited Bill implementing the framework for a bottle deposit system in Poland....

Changes in tax and penal fiscal proceeding Among the numerous legislative changes, starting from 1 January 2022 also changes regarding tax and penal fiscal proceeding have entered into force, which may be of significant importance for all taxpayers. Below we provide you with...