A marriage may be regarded as a VAT taxpayer! – Groundbreaking CJEU ruling in Case C-213/24, Grzera On 3rd April 2025, the CJEU delivered a highly significant judgment in the Polish Case C-213/24, Grzera. The ruling concerns, firstly, whether a seller can be considered a VAT taxpayer...

Landmark judgement of the CJEU reshapes Polish tax exemption for investment funds The Court of Justice of the European Union (CJEU) issued a judgement (Case C-18/23) on February 27, 2025, declaring that Polish requirements limiting CIT exemption to externally managed funds are in...

Revolutionary judgment by the CJEU on provisions on joint and several liability of management board members The Court of Justice of the European Union (CJEU) today issued a landmark judgment (Case C-277/24 Adjak) challenging the model adopted in Poland of joint and several liability...

The obligation to integrate payment terminals with cash registers is repealed and other VAT changes from April 1, 2025 We present the most important changes in VAT and cash registers regulations introduced by the Act of January 24, 2025, amending the Act on Value Added Tax, the Act...

Last days to change the tax form and choose the cash-based PIT in 2025 – the deadline is February 20   Until February 20 (Thursday), it is possible to submit a declaration regarding the choice of the income tax form. Individuals conducting a sole proprietorship and partners in selected...

From 1 April 2025, e-Delivery will be mandatory for all entrepreneurs entered in the Polish register of entrepreneurs (KRS) From 1 April 2025, all entities registered in the Polish register of entrepreneurs (KRS) will be required to use e-Delivery in correspondence with public authorities....

Deferred Tax Year – transfer pricing deadlines alert Transfer pricing deadlines are calculated from the end of the tax year. For instance, if your tax year ends March 31, 2024, the TPR form must be submitted by February 2025 (within eleven months). Key transfer pricing deadlines ...

Don’t financial transactions disrupt VAT deduction in your company? The correctness of calculating the so-called VAT coefficient is a headache for many accountants. Especially entities that do not perform financial transactions on a daily basis may not even realize that transactions...

Tax changes 2025 The beginning of 2025 ushered in substantial revisions to the Polish tax system. Numerous regulations have taken effect, significantly impacting tax settlements. The key changes are outlined below.   JPK_CIT Effective January 1, 2025, the CIT Act mandates the digitalization...

Implementation of the CSRD Directive in Poland – find out how to prepare and who is affected by mandatory ESG reporting On December 13, 2024, the President signed amendments to the Act on Accounting, Statutory Auditors, Audit Firms, and Public Oversight, as well as certain other...

New tax relief for entrepreneurs employing Territorial Defence and Active Reserve soldiers From 1 January 2025, under the Act of 1 October 2024 amending certain laws to support entrepreneurs employing Territorial Defence or Active Reserve soldiers, tax reliefs supporting entrepreneurs...

On January 1, 2025, new real estate tax regulations come into effect On November 29, 2024, the Law of November 19, 2024, amending the rules for real estate taxation (PON) was published in the Journal of Laws. The changes particularly concern the scope of taxable property. Other taxation...

GloBE Act signed by the President of Poland On 15 November this year the President of Poland signed the Act of 6 November 2024 on the top-up tax of constituent entities of multinational and domestic groups! The Act will soon be promulgated in the Polish Journal of Laws.   The Act...

Cash PIT from January 2025 Starting January 1, 2025, certain entrepreneurs conducting sole proprietorships will be able to opt for cash PIT method. What is cash PIT method? Currently, entrepreneurs recognize revenue on an accrual basis, regardless of when payments are settled. This...

GloBE Act in the final legislative stage The Polish Parliament enacted the Act of 6 November 2024 on the top-up tax of constituent entities of multinational and domestic groups. The Act is awaiting the signature of the President of Poland. The Act of 6 November 2024 on the top-up...