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Windmill dizziness

In "Rzeczpospolita" daily (16.06.2016) was published article of Daniel Więckowski, Tax Manager KR Group, about the Polish Wind Energy Investments Act of 20 May 2016. On "Rzeczpospolita" website is avalible Polish version of the article.

Bad debt relief

On 1 June 2005 the Polish parliament introduced bad debt relief, enabling VAT payers to decrease output VAT in case of overdue receivables. Since 2013, the regulation has remained almost…

Post-transaction discounts booked when incurred

In a judgment of 25 March 2015 (Case II FSK 955/14), the Supreme Administrative Court held that post-transaction discounts received by a taxpayer should be included in the accounting period…

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