Polish tax system ranked 31st in the International Tax Competitiveness Index
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Date13 Dec 2024
Poland’s tax system has ranked 31st in the latest International Tax Competitiveness Index (ITCI), compiled by the American organization Tax Foundation. What contributed to this position, what are the details...
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Electricity supply for charging electric vehicles at public points treated as a supply of goods – CJEU ruling
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Date12 Dec 2024
On October 17, 2024, the Court of Justice of the European Union (CJEU) issued another crucial ruling on VAT taxation in the context of electromobility. In case C-60/23 (Digital Charging...
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Minimum Tax – a new obligation for companies, especially those with losses and low profitability
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Date11 Dec 2024
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum...
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Changes to property tax in Poland from 1 January 2025
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Date03 Dec 2024
On 27th of November 2024, the President of Poland signed an amendment to the Act on Local Taxes and Charges, as well as other tax-related legislation. The new regulations, which...
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Top-up tax in Poland from January 2025
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Date26 Nov 2024
From 1 January 2025, the top-up tax will come into force on the basis of legislation passed by the Polish Parliament and Senate and signed by the President of Poland...
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Cash PIT from 2025 – conditions and rules of settlement
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Date21 Nov 2024
From January 1, 2025, a new option will become available in the Polish tax system for small business owners—the so-called Cash PIT. The amendment to the Polish Personal Income Tax...
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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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