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Tax advisory

Entrepreneur, remember your inspection logbook!
Every entrepreneur conducting business activity in Poland is required to maintain and store an inspection logbook as well as authorizations and inspection reports.
Withholding tax - the approach of tax authorities in the context of increasing number of audits
Withholding tax is an area that requires particular attention from taxpayers.
KSeF 2.0 – Ministry of Finance proposes changes
The Ministry of Finance presents the current status of the project solutions and the implementation plan for the mandatory KSeF system.
Significant changes regarding the reporting of tax schemes
The Ministry of Finance has published a draft amendment to the Tax Ordinance and other laws.
Last chance to submit the CbC-P
The CbC-P is an information form in which entities submit to KAS data on the entity obligated in the group to file the CbC-R.
Joint Liability – CJEU Ruling
The latest ruling of the Court of Justice of the European Union constitutes a significant turning point that may impact the practice of proceedings concerning the joint liability of management board members.
Courts: VAT carousel fraud allegations must be supported by reliable evidence
In October 2024, the Provincial Administrative Court in Wrocław highlighted that a hasty or premature determination by tax authorities that a taxpayer was a knowing participant in a VAT carousel scheme could damage the company’s…
CJEU Judgment: Joint liability for VAT - increased Importance of audit
On December 12, 2024, the Court of Justice of the European Union issued a ruling in case C-331/23 concerning Value Added Tax (VAT).
Operating lease agreement is not a tax scheme
On December 27, 2024, the Official Journal of the Minister of Finance published a general interpretation regarding the qualification of operating lease agreements under the tax scheme regulations. This interpretation is a response to the…
The deadline for submitting the subsequent WH-OSC declaration is approaching
For payers whose fiscal year coincides with the calendar year, the obligation to submit the subsequent WH-OSC declaration falls on January 31, 2025.
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.
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