Interpretation of the Polish National Tax Information Office (KIS) on sponsorship tax relief in Poland
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Date18 Nov 2024
We would like to draw your attention to the interpretation of the Director of the Polish National Tax Information Office (KIS) regarding the possibility of taking advantage of the so-called...
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Catering costs for employees – a new approach by Polish tax authorities
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Date15 Nov 2024
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its...
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Tax payment for expats – divergent positions of tax authorities and courts
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Date08 Nov 2024
Tax authorities are increasingly rejecting payments made from accounts other than that of the expat taxpayer, such as a company account. However, in practice, the institution of a “technical representative”...
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New JPK_CIT reporting regulations from 2025 – changes in tax reporting
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Date28 Oct 2024
On 16th of August 2024, the Minister of Finance signed a key regulation regarding the Standard Audit File for Corporate Income Tax (JPK_CIT), which entails significant changes in the area...
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Obligations regarding the information on the implementation of the tax strategy for 2023
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Date21 Oct 2024
As the end of 2024 approaches, we would like to remind you of the obligation to prepare and make public the information on the tax strategy implemented in 2023. The...
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Deposit system – new VAT settlement rules from 2025
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Date10 Oct 2024
A new deposit system will come into effect in Poland on January 1, 2025. As a result, reverse vending machines for returning bottles may become a permanent feature in many...
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Rules for VAT refund from Germany
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Date20 Sep 2024
A VAT refund from Germany is an essential aspect for entrepreneurs making purchases in this country. This process is regulated by the Council Directive 2008/9/EC of 12 February 2008, which...
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A new approach to the taxation of income for seconded employees
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Date13 Sep 2024
For several months, we have observed a trend in the administrative courts’ approach to taxing the income of seconded employees. Until August 2023, the prevailing judicial interpretation was that employer-funded...
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Reimbursement of lump sum to an employee and income tax
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Date29 Aug 2024
In a ruling dated July 10, 2024, under case number II FSK 1329/21, the Supreme Administrative Court in Poland (NSA) issued a significant decision regarding the interpretation of the Personal...
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OECD/G20: new documents on Pillar One and Pillar Two of the international tax law reform
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Date28 Aug 2024
In recent years, international tax law reform, led under the auspices of the OECD and G20, has gained prominence as a key element of global efforts towards tax fairness. This...
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