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Tax advisory

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.
DAC7 Directive – new obligations for selected e-commerce entities
The Council Directive (EU) 2021/514 from the 22th of March 2021, known as the "DAC7 Directive," introduces new reporting obligations on digital platform operators who offer goods and services via these platforms.
The deadline for submitting a VAT refund by foreign entities is approaching.
September 30th, 2022 is the deadline for submitting applications for a VAT refund by foreign entities for VAT incurred on the territory of Poland.
Foreign expansion relief – new tax relief for business growth 
Foreign expansion relief is a new cost-based tax relief intended to incentivize taxpayers into acquiring new markets. This relief is oriented to both PIT and CIT taxpayers.
Exclusion of real estate companies from the obligation to prepare and submit a report on payment terms in commercial transactions
15.12.2021 in the Journal of Laws (under item 2317) was published the Law of 2.12.2021 on amending the Law on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and ensuring crisis…
WHT from January 2022
Under the Polish Deal provisions, changes to withholding tax will enter into force in January 2022. According to the bill, the changes concern: due diligence, the definition of “beneficial owner”, the “pay and refund” mechanism,…
Taxation of business operators under the “Polish Deal”
The Act of 29 October 2021 Amending the Personal Income Tax Act, the Corporate Income Tax Act and Certain Other Acts has been published in the Journal of Laws (Dz.U. 2021 item 2105). The new…
TAX FREE procedure
Businesses selling goods in retail stores can take advantage of the TaxFree procedure. After meeting certain conditions, stores can facilitate VAT refunds for their customers from outside the European Union who paid the tax when…
Polish Deal - tax changes for employees
From 1 January 2022, the package of tax changes introduced under the Polish Deal will enter into force in Poland. On 16 November 2021 the act introducing the new regulations was signed by the President…
"Polish Deal": summary of the most important changes in taxes
On Tuesday, November 18, 2021, the president signed the law on tax changes, which is provided for in the so-called "Polish Deal ". Therefore, we are sure that from January 1, 2022 we will all…
Changes in the alternative minimum corporate income tax
On 14 September 2021 the Polish government made a correction to its bill to amend the income tax acts which it had filed with the Sejm on 8 September 2021 as part of the Polish…
Taxpayers have until 15 October 2021 to provide notice of a change in tax office
The deadline for taxpayers to notify the head of their current tax office that they meet the conditions requiring them to move to a specialized tax office is fast approaching.
CIT on pass-through income
Amendments to the Corporate Income Tax Act introduced by the Polish Deal also include additional, previously non-existent fiscal burdens, which are intended to further tighten the existing tax system in Poland. The tax on pass-through…
New VAT regulations on the National e-Invoicing System
On 1 October 2021 The Parliament has passed a law amending the Goods and Services Tax Act and certain other laws (print no. 1547) concerning the introduction of the National e-Invoice System.
Changes in costs of debt financing
The changes to the Corporate Income Tax Act introduced by the Polish Deal also affect the limits on including costs of debt financing among deductible revenue-earning costs (CIT Act Art. 15c).
Changes in VAT in so-called VAT groups
In July, the Polish government presented a bill to introduce broad changes to tax and insurance laws, known as the “Polish Deal.” In addition to changes in income taxes, the bill also provides for significant…
New SAF-T (JPK_VAT) is coming
As we have already reported, VAT taxpayers will be required to submit a new version of the JPK_VAT file consisting of record and declaration parts. This file will replace the current VAT-7 and VAT-7K declarations…
Limitation of depreciation costs in real estate companies
Amendments to the Corporate Income Tax Act proposed by the Polish Deal introduce an unfavourable regulation regarding the possibility to treat as tax deductible costs depreciation write-offs on real estate in real estate companies.
Alternative minimum corporate income tax and changes regarding limiting costs of intangible services provided by related parties
On 8 September 2021, an updated draft of amendments to tax laws to the Polish Deal programme was published. The most important of them - which comes as somewhat of a surprise - concerns a…
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