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Tax advisory

The new rules that come into force in Slovakia starting 1 January 2025
Starting January 1st, Slovakia will introduce significant changes to its tax system.
KR Group in the media: The status of the organised part of the enterpriseis still in question
The article was published on 18.11.2024 in the daily newspaper Rzeczpospolita.
Increasing effectiveness in detecting tax frauds 
According to recent raports it is maintain caution to avoid accusations of involvement in tax fraud.
Available safeguarding mechanisms for equalization tax uncertainties
The equalisation tax act proposes the introduction of mechanisms to safeguard taxpayers' concerns regarding the equalisation tax.
Support for companies cooperating with the defense industry – tax reliefs and transfer pricing
Cooperating with the defense industry plays a significant role in the economies of many countries, presenting a range of challenges but also unique benefits for businesses. Government support in the form of tax reliefs is…
Liability for false invoices issued by employees – when a thief walks through an open door
Until recently, court rulings on who bears responsibility for issuing false invoices have been inconsistent. Is it the employee who issued the fraudulent invoices or the employer, who was unaware of the dishonest activity and…
JPK_CIT – important changes in the decree issued by the Minister of Finance
On the 29th of August, the ordinance of the Minister of Finance on additional data which must be included in ledgers submitted based on the Corporate Income Tax Act, was published in the Journal of…
Tax consultations regarding the National e-Invoicing System
Tax Consultations on the National e-Invoicing System - Will there be further changes?
What do transactions with tax havens mean in practice?
The Minister of Finance published a notice dated regarding the list of countries and territories recognized in the EU register of jurisdictions unwilling to cooperate for tax purposes.
650 million PLN of "surcharges” in withholding tax audits
The Ministry of Finance data for Dziennik Gazeta Prawna confirms that audits in the area of withholding tax (WHT) are being treated as a priority.
Another obligation is just around the corner: income tax report
On 20 March 2024, the Polish Sejm adopted a bill on amendments to the Accounting Act and certain other acts.
What do auditors' questions about VAT due diligence mean?
During financial statement audits for 2023, many companies were surprised by auditors’ inquiries into how these companies complied with their VAT due diligence obligations. What do these questions mean and how does one answer them?
KSeF - summary of tax consultations
On March 1st, 2024, consultations on the National System of e-Invoices, organized by the Ministry of Finance (MF), came to an end.
Employees may be held liable for VAT from false invoices
The Court of Justice of the European Union (CJEU), in judgment C-442/22 from January 30, 2024, ruled that an employee of a VAT taxpayer who issues a false invoice indicating VAT by using the identity…
JPK_CIT - new reporting obligations from 2025
2024 should be spent by taxpayers under the banner of "due diligence." This recommendation ensues not only from the approaching, albeit postponed, implementation of KSeF, but also – what is wrongfully disregarded - from the…
Training for business-to-business (B2B) contractors is a tax expense for a company
There are more and more decisions confirming that training for business-to-business contractors is a tax expense.
Mandatory KSeF will not be introduced on July 1st, 2024.
During the press briefing held at the Ministry of Finance on Friday, January 19th, 2024, it was announced that the mandatory use of the National System of e-Invoices (KSeF) will not be introduced on July…
Minimum tax - new version of the CIT/M form
On December 1st, 2023, the Ministry of Finance published a new model of the CIT/M form, i.e. information on the amount of minimum income tax, serving as an attachment to the CIT-8 and CIT-8a returns.
Minimum tax reinstatement
The minimum tax was introduced as part of the so-called Polish Deal in 2022, however, the Polish parliament suspended the minimum tax provisions for two years. Thus, taxpayers were exempt from paying tax from January…
Work on Faster withholding tax directive is underway
The European Commission is working on a Directive on a faster and safer mechanism for the relief of excessive withholding tax (the Faster Directive).
From August 1st, 2023, reporting of domestic tax schemes will become mandatory again. 
From August 1st, 2023, reporting of domestic tax schemes will become mandatory again. If you are unsure about your company's MDR obligations, we are here to help!
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