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...

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,...

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...

Changes in transfer pricing as of 1 January 2022 Among the numerous legislative changes, starting from 1 January 2022 transfer pricing regulations have also been amended and change formal and documentation obligations. The major changes include: Changes to formal obligations: TP-R...

Most important VAT changes for 2022 As in the previous years, Polish taxpayers have to cope with many tax changes to be introduced in a new year. Although most of them concern income taxes, it should be noted that there are also many changes in VAT (most of them are crucial)....

Changes in Polish CIT for 2022 The most important changes in Polish CIT for 2022 are as follows: Easing the conditions for CIT flat taxation (the so-called “Estonian CIT”)  limited partnerships and limited joint-stock partnerships will be eligible to apply the Estonian CIT; repeal...

The reduction of the limit of cash transaction B2B to 8k PLN – tax consequences One of the changes introduced by the Polish Deal from 1st January 2022 is the reduction of transactional limit for cash payments in B2B transactions in the Entrepreneurs Law. The current limit...

New rules for documenting transactions with tax havens – are you prepared? A favourable change for the taxpayers is the proposed simplification under the so-called “Polski Ład” to apply retroactively, i.e. from 1st of January 2021. These changes will include removed...

Year end is the time to fulfill transfer pricing obligations for FY 2020 The deadline for meeting FY 2020 transfer pricing obligations has been extended by 3 months and falls on December 31, 2021. Taxpayers should prepare and report to meet the legal requirements. Failure...

Poland participates in the pilot EU VAT Cross-Border Rulings (CBR) project Ministry of Finance has informed that Poland joined to the voluntary EU VAT CBR pilot project. EU VAT CBR is a new instrument which enables VAT taxpayers to obtain rulings on the VAT treatment of cross-border...

Limits to the application of VAT exemption for the rental of residential real estate for residential purposes On October 8, 2021, the Minister of Finance, Development Funds and Regional Policy issued a general ruling No. PT1.8101.1.2021, in the scope of VAT taxation of renting...