TAX ALERTS
06 September, 2024
Dominka Woroszyło
Employer’s liability for VAT on empty invoices issued by an employee – NSA judgment of 3 September 2024 (ref. I FSK 1212/18) Last Tuesday (i.e. 3 September 2024), the Supreme Administrative Court [hereinafter: NSA or the Court] issued a judgment (I FSK 1212/18) in a case...
05 September, 2024
MDDP
Improved proposal of changes to property tax On September 3, 2024, the Ministry of Finance presented a new draft of changes to property tax, which are to apply from 2025. The previous draft was the subject of a consultation conference, which was also attended by representatives of...
28 August, 2024
MDDP
“JPK CIT” reporting from 2025 – a new obligation for all taxpayers On August 16, 2024, the Minister of Finance signed a regulation regarding the details of JPK CIT reporting. It is to be formally published in the near future. JPK CIT is a new obligation regarding the transfer...
01 August, 2024
MDDP
CJEU has ruled on the legality of DAC 6 provisions under EU law The last few days have seen two important judgements on the reporting of tax schemes. First, the verdict of the Polish Constitutional Tribunal (CT) confirming the inviolability of professional secrecy (for the time being,...
26 July, 2024
Justyna Bauta-Szostak
DAC6 (MDR) legislation is unconstitutional as regards the duties of tax advisers The Constitutional Tribunal ruled that the provisions regulating the reporting of tax arrangements (MDR) are contrary to the Polish Constitution to the extent that they interfere with the scope of professional...
18 June, 2024
Łukasz Szatkowski
Concerning draft of real estate tax changes On 17 June 2024, the long-awaited draft of amendments to the real estate tax regarding the definitions of a structure and a building appeared, which are to take effect from 2025. The changes are necessitated by rulings of the Constitutional...
11 June, 2024
MDDP
DAC7 – new reporting obligations for digital platforms On 6 June 2024, the Senate, without any changes, sent the text of the Act amending the Act on exchange of tax information with other countries and certain other acts to the President for his signature. The amendment implements...
23 May, 2024
MDDP
Taxpayers may apply to start cooperation with the National Revenue Administration [NRA] based on the so-called Cooperative Compliance Programme, a pilot formula assuming mutual trust, understanding and transparency. This is a new quality of the taxpayer’s relationship with the...
26 April, 2024
Krzysztof Jaros
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...
24 April, 2024
MDDP
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...
15 April, 2024
MDDP
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...
28 February, 2024
MDDP
The groundbreaking judgment of the Supreme Court – a shareholder in a two-person limited liability company without ZUS contributions On February 21, 2024, the Supreme Court ruled that a shareholder in a two-person limited liability company holding 99% of all shares is not subject...
01 February, 2024
MDDP
Deadline for real estate companies to report is approaching In 2024, exceptionally, by April 2, real estate companies and their shareholders are obliged to file information in the case of information submitted by: real estate companies – about the entities that, directly or...
26 January, 2024
MDDP
Individuals are also required to submit the TPR Form – deadline 31 January! Transfer pricing documentation and reporting obligations may also arise for individuals. If such obligations have occurred for 2022, the TPR form must be submitted by 31 January 2024. In our experience,...
25 January, 2024
MDDP
Change of Form of Taxation for Business Activity – Important Deadlines Individuals conducting a sole proprietorship and partners in selected partnerships have the option to change the form of income taxation for 2024 by submitting the appropriate declaration. Forms of taxation for...
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Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
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Media contact
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Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
Client contact
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Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inguiry
Media contact

Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
MDDP on Polish Taxes I Mandatory e-invoicing in Poland
7 February 2023
Settling of employees from Ukraine | Training for tax remitters
6 February 2023