VAT payment deadliness in the times of a pandemic
Dates of VAT payments The adopted provisions of law concerning operations related to protection of entrepreneurs in view of the COVID-19 pandemic do not postpone and do not suspend deadlines…
Commercial law - holding meetings of the management boards and supervisory boards in limited liability companies and joint stock companies
Polish authorities have adopted package of laws, commonly called “relief package”, that shall prevent the economic crisis connected with the pandemic of coronavirus SARS-CoV-2. The relief package includes above all…
Postponement of retail sales tax collection
Retail sales tax will be collected from 1st January 2021 instead of 1st July 2020. The tax will be charged only on retail revenues earned from January 1, 2021.
Binding Rate Information
Regulations regarding Blinding Rate Information will take effect from 1st July 2020, so three month later than primary planned. Thus, till 1st July current regulations about individual interpretations concerning VAT…
Postponement of submitting new JPK_VAT documents until 1st July 2020 for big-sized taxpayers
Date limit for submitting JPK_VAT is postponed to 1st July 2020 for big-sized taxpayers. However, micro, small and medium-sized taxpayers are still obliged to submit JPK_VAT in current date limit.
New VAT rate matrix
New VAT rate matrix will take effect from 1st July 2020 instead of 1st April 2020. We offer support in adjusting to the new VAT matrix, in particular by conducting…
Retail tax
The deadline for retail sales tax has been extended to 31 December 2020. It is a tax on the excess of revenues from retail sales over PLN 17 million per…
Annual lease payments
The deadline for payment of the annual lease payments for 2020 has been extended to 30 June 2020, with the possibility of further extension.
Expiry of obligations under commercial space lease agreements
During the period of the ban on operating in commercial facilities with a sales area of more than 2000 m2, the mutual obligations of the parties to the lease, tenancy…
Changes in transfer pricing deadlines
The deadline for submitting local transfer pricing documentation (TPR) in relation to a group of entities whose tax year or financial year started after 31 December 2018 and ended before…