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Tax advisory

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!
Restoring the obligation to report tax schemes
Pursuant to the regulation of the Minister of Health of June 14th, 2023, on the cancellation of the state of epidemic emergency in Poland (Journal of Laws, item 1118), as of July 1st, 2023, the…
Proper identification of the Beneficial owner when settling withholding tax
The proper identification of the beneficial owner is imperative in Withholding Tax (WHT) settlement. Only under this condition may preferential taxation or exemption from WHT be applied.
New obligations for VAT taxpayers concerning KSeF
On May 26th, 2023, the Polish Parliament dealt with the act introducing the mandatory National System of e-invoices (KSeF). Importantly, the new draft law has been changed in relation to the draft from March 2023.
Recording VAT group members - new JPK_GV(1) record structure
There is little time left for VAT group members to adapt their accounting systems to the possibility of submitting JPK_GV (1) records to the tax office.
Tax consequences of repealing the state of an epidemic threat in Poland
On May 2nd, 2023, a draft Regulation of the Minister of Health on lifting the state of epidemic emergency in Poland was published on the Government Legislation Centre website. The entry of the draft regulation…
Positive Voivodeship Administrative Court ruling concerning Estonian CIT
A KR Group success! We assisted a client in receiving a positive verdict, turning over the initially negative individual interpretation of the Voivodeship Administrative Court in Warsaw concerning Estonian CIT.
Extension of deadlines for CIT settlements and submission of the ORD-U form
According to prior announcements made by the Minister of Finance on extending the deadline for paying CIT and submitting the CIT-8 declaration, a regulation of the Minister of Finance from February 16, 2023, came into…
Amortization for tax purposes of property in real estate companies
The provisions of the so-called "Polish Deal" in effect since January 1st, 2022, introduced Article 15(6) of the CIT Law, according to which real estate companies may recognize as deductible expenses amortization allowances on, among…
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