Thin capitalization – regulations are still unclear
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Date26 Oct 2021
How to correctly settle the costs of debt financing? Unfortunately, there is still no clear answer to this question. The current regulations in this regard are unclear and the interpretations...
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e-Delivery is getting closer
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Date06 Oct 2021
Originally, the Electronic Delivery Act (e-Delivery) was scheduled to come into force on July 1, 2021, but due to organizational difficulties resulting from COVID-19 pandemic constraints, it was decided to...
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National e-Invoice System – Tests starting in October
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Date29 Sep 2021
At the beginning of September, the Polish Parliament received a draft amendment to the VAT Act (Paper no. 1547 [PL]) concerning the introduction of the National System of e-Invoices (KSeF)...
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Settlement of a contract of mandate or contract for specific work in the net income method
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Date24 Sep 2021
How can I document in the net income method (Polish short form used hereafter “PKPiR”) the costs incurred for the settlement of a contract of mandate or contract for specific...
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Can employee meals be a tax deductible costs?
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Date20 Sep 2021
Providing employees with free meals has been one of the most popular employee benefits in recent years. Most often companies offer their employees breakfast, lunch or fruits, but other meals...
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When can a general partner deduct limited partnership tax (CIT) from PIT?
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Date08 Sep 2021
From 1 January 2021 Polish limited partnerships are obliged to settle CIT. For owners of such companies it means double settlement of income tax: first they will pay CIT of...
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How to settle the tax on gifts for employees given on special occasions?
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Date16 Aug 2021
Giving small gifts to employees on special occasions is now a standard practice in many companies. Employers more and more often give gifts to their employees on the occasion of...
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Simple public limited company (PSA) from 1 July 2021. – Advantages and disadvantages, how to set up.
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Date05 Aug 2021
Basic features of a simple public limited company As of 1.7.2021, instead of 1.3.2021 as initially planned, amendments to the Code of Commercial Companies came into force, which resulted in...
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New taxation rules for limited partnerships in Poland
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Date16 Jul 2021
As of 2021 limited partnerships having their registered office in the territory of the Republic of Poland have become taxpayers of corporate income tax. Subject to taxation will be the...
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One Stop Shop (OSS) system and changes to VAT
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Date07 Jul 2021
Until now, all e-commerce companies from the EU that sell goods to other EU countries, after exceeding a certain sales threshold (depending on the country the threshold ranges from 35,000.00...
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