Poland introduces substance test for payments to recipients abroad Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in...

Assessing the main transfer pricing challenges for Polish taxpayers in 2020 Magdalena Marciniak and Marta Klepacz of MDDP discuss the key considerations that Polish businesses must look out for as they complete their transfer pricing obligations. Media: International Tax Review Experts:...

Tax watch: The decade of digital surveillance More electronic compliance, integrated software, data exchanges and an anticipated overhaul of the international tax rules will dominate the next decade. This all amounts to one message: Governments will know your every move....

Poland prepares for new TP-R reporting Polish taxpayers will have until the end of September 2020 to file a new declaration – the TP-R form – related to FY 2019, with the tax authorities. Taxpayers may expect the new obligation to bring more radical changes than expected...

Poland: Application for an AEO authorisation through the EU trader portal As of October 1 2019, economic operators should introduce all new applications for authorised economic operator (AEO) status together with the self-assessment questionnaire (SAQ) electronically. The...

Poland: Poland introduces the white list of VAT taxpayers The amendment of the Polish VAT Act, in force since September 1 2019, introduced regulations on the electronic database of taxpayers registered for VAT purposes in Poland (the so-called ‘white list’, or...

Poland: Poland introduces substance test for payments to recipients abroad As stated in the April issue of ITR, payments from Poland to a foreign entity subject to withholding tax (WHT) exceeding PLN 2 million ($500,000), will be subject to a standard 19% WHT rate. Such a...

Poland: Obligatory split payment mechanism and white list of VAT taxpayers introduced The Polish Ministry of Finance is amending the VAT Act and some other acts, providing for the introduction of a mandatory split payment model for certain transactions from September 1 2019. Źródło:...

Pay and refund of withholding tax in Poland From July 1 2019, payments from Poland abroad that are subject to a withholding tax (WHT) regime and exceeding PLN 2 million ($520,000) will be subject to a standard 19%/20% WHT rate. Źródło: ITR

Poland: Poland widens definition of related parties “Polish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019. The new definition of “related parties” has been extended to include “significant...