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Tax advisory

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…
New obligations for payment service providers from January 2024
Payment service providers will be required to maintain quarterly records of cross-border payments to payees . The new obligations are connected to the need to implement Directive 2020/284 into the Polish legal system.
SLIM VAT 3 - another simplification in settling value added tax
On January 24, 2023, the Council of Ministers adopted a draft amending the Act on Value Added Tax, as well as other acts, submitted by the Minister of Finance.
Global minimum corporate tax to be introduced in 2024?
On an ambassadorial meeting held on December 12, 2022, European Union member states managed to reach a unanimous agreement on the global minimum corporate tax.
New PIT-2 form – what is it and how to complete it?
From January 1st, 2023, a new form of the PIT-2 statement in version 9 will be in effect.
"VAT in the Digital Age" Directive
The European Union announced the ushering of VAT into digital reality, setting the course for an evolution of the union’s VAT system.
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