Transfer pricing statement and indirect transactions with countries considered as tax havens
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Date23 Nov 2022
We would like to inform you, that as of January 1, 2021, pursuant to Art. 11o Sec. 1a and 1b of the Corporate Income Tax Act, the obligation to prepare...
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Extension of deadlines for submission of TPRs and transfer pricing documentation statements
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Date23 Sep 2022
The deadlines for the filing of the TPR and the statement on the preparation of local transfer pricing documentation for 2021 have been extended – thus, for companies whose financial...
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Special procedure – Import of goods from outside the EU (Import One Stop Shop)
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Date21 Mar 2022
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of...
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Documentation thresholds in transfer pricing in 2022
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Date25 Feb 2022
Among the many legislative changes, from 1 January 2022, also those concerning transfer pricing came into force. In particular, they point to formal and documentation issues, including those informing about...
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Temporary reduction of VAT tax rates from February 01, 2022
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Date27 Jan 2022
December 07, 2021 The European Council for Economic and Financial Affairs (ECOFIN), consisting of economic and finance ministers from all European Union member states, has prepared an amendment to the...
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From 1st of January 2022 new requirements in the TAX FREE procedure
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Date25 Nov 2021
Numerous amendments to the VAT Act passed in July did not omit the TAX FREE system. The amended regulations will come into force as soon as January 1, 2022. Therefore,...
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General ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes
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Date19 Apr 2021
On 15 February 2021 the Polish Minister of Finance issued a general ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes. It affects...
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Rules regarding domestic negative credit notes
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Date19 Mar 2021
Our Customer Relation department, in cooperation with the Accounting department, has prepared the following explanation of the changes to Polish Slim VAT regulations. On 1 January 2021, the so-called SLIM...
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Changes in the jurisdiction of tax authorities from 1 January 2021
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Date10 Feb 2021
On 1 January 2021, amendments to the regulations in accordance with the decrees of the Minister of Finance, Development Funds and Regional Policy of 28 December 2020 came into force....
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The new EU VAT Directive, the so-called ‘Quick Fixes’ package, was introduced in Poland on 1st July 2020
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Date30 Jun 2020
The VAT treatment of chain business transactions has so far caused many doubts and inconsistencies due to the lack of harmonised rules at EU level. Since 1st January this year,...
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