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...

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....