TAX ALERTS
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22 March, 2022
Janina Fornalik
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...
14 March, 2022
Paulina Berska
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...
11 March, 2022
Justyna Bauta-Szostak
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
07 February, 2022
MDDP
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...
02 February, 2022
Tomasz Michalik
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...
01 February, 2022
Dorota Chruściel-Dziekańska
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....
18 January, 2022
Dorota Chruściel-Dziekańska
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...
14 January, 2022
Dorota Chruściel-Dziekańska
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...
13 January, 2022
Dorota Chruściel-Dziekańska
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)....
04 January, 2022
Paulina Berska
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...
26 November, 2021
Dorota Chruściel-Dziekańska
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...
25 November, 2021
Dorota Chruściel-Dziekańska
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...
28 October, 2021
Dorota Chruściel-Dziekańska
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...
27 October, 2021
Dorota Chruściel-Dziekańska
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...
15 October, 2021
Dorota Chruściel-Dziekańska
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...
Client contact
![Barbara_Lenarcik_MDDP Barbara_Lenarcik_MDDP](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/Barbara_Lenarcik_MDDP-pdq7d2osghuc4pdmnm3xac227uu88zric950use1f4.png)
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inquiry
Media contact
![dorota_ch_dziekanska dorota_ch_dziekanska](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/dorota_ch_dziekanska-ot9y6379avsk1n7oh1fry3hvnx1emvklt5xv2yy0ts.jpg)
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
22 March, 2022
Janina Fornalik
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...
14 March, 2022
Paulina Berska
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...
11 March, 2022
Justyna Bauta-Szostak
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
07 February, 2022
MDDP
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...
02 February, 2022
Tomasz Michalik
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...
01 February, 2022
Dorota Chruściel-Dziekańska
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....
18 January, 2022
Dorota Chruściel-Dziekańska
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...
14 January, 2022
Dorota Chruściel-Dziekańska
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...
13 January, 2022
Dorota Chruściel-Dziekańska
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)....
04 January, 2022
Paulina Berska
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...
26 November, 2021
Dorota Chruściel-Dziekańska
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...
25 November, 2021
Dorota Chruściel-Dziekańska
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...
28 October, 2021
Dorota Chruściel-Dziekańska
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...
27 October, 2021
Dorota Chruściel-Dziekańska
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...
15 October, 2021
Dorota Chruściel-Dziekańska
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...
Client contact
![Barbara_Lenarcik_MDDP Barbara_Lenarcik_MDDP](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/Barbara_Lenarcik_MDDP-pdq7d2osghuc4pdmnm3xac227uu88zric950use1f4.png)
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inguiry
Media contact
![dorota_ch_dziekanska dorota_ch_dziekanska](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/dorota_ch_dziekanska-ot9y6379avsk1n7oh1fry3hvnx1emvklt5xv2yy0ts.jpg)
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