The deadline for ORD-U (information on contracts concluded with non-residents) is moved to end of 11th month following the end of tax year The Finance Minister’s Decree of March 6, 2023 (Journal of Laws 2023, item 422) amended the the Finance Minister’s Decree of December...

Change of the form of business activity taxation Natural persons earning income from business activity – as sole proprietors, as well as partners in some partnerships – should consider the effectiveness of the current form of taxation in the context of its change for 2023. Exceptionally,...

31 January 2023 the reconciling WHOSC statement is due Withholding tax remitters  who in 2022 made payments to the same taxpayer after filing the first WH-OSC statement without deduction of withholding tax or with deduction at a reduced rate, are required to file the reconciling ...

VAT rates and selected changes in excise duty rates in 2023 Please be advised that legal acts indicating which goods and services will still be subject to reduced VAT rates in 2023 have recently been published. The changes also applies to excise duty rates and exemptions from excise...

Key changes to the CIT for 2023 Hidden dividend as basis for new tax Repeal of the so-called hidden dividend provisions. These provisions were due to come into effect from 1 January 2023. Minimum income tax Suspension of the entering the minimum income tax until the end of 2023. Changes...

Tax explanations on VAT groups The Ministry of Finance published the ‘Tax explanations on VAT groups of October 11, 2022’, which includes changes and demands reported during public consultations. It is worth getting acquainted with this document, as it contains regulations...

Higher remuneration for PIT remitters from July 1, 2022 From July 1, 2022, the rate of remuneration for some remitters of PIT tax advances has been increased twice. This results from the entry into force of the Ministry of Finance’s new regulation, issued on the basis of the provisions...

New tool for electronic communication with tax authorities – the e-Tax Office On 7 July 2022, the Act amending certain acts in order to automate the handling of issues by the National Revenue Administration (KAS) is to come into force. The new regulations are intended to automate...

Polish Deal [Polski Ład] 2.0 – changes in PIT, ZUS social security insurance and NFZ National Healhcare Funds as of 1st July 2022 Amended provisions of the so-called “Polish Deal” have been published in the Journal of Laws. Some of the changes enter into force already on 1st...

The lifting of the state of epidemic in Poland and taxes By the regulation of the Minister of Health published in the Journal of Law, the state of epidemic in Poland is cancelled. At the same time, the other published regulation of Ministry of Health introduced in...

Income tax on buildings returns from June 2022 By the announcement of the Minister of Health, from May 16, 2022, the state of epidemic in Poland is cancelled and the state of epidemic threat is introduced. This change means that the suspension of the income tax on buildings,...

The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing....

A thorough revision of the Polish Deal: PIT-related changes On 24 March 2022, a bill amending the Personal Income Tax Act and certain other acts (hereinafter: Amendment) was published. The Amendment introduces significant modifications to the so-called Polish Deal, which...

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...

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...