TAX Compliance
Invoices received outside KSeF (PDF): How to secure the right
We invite you to read the newest TAX Alert!
Withholding tax – what is it?
What is withholding tax? Learn more from the KR Group article!
IP Box – what kind of tax relief is it
Find out whether you, too, can take advantage of the IP Box tax relief.
Reporting obligations of real estate companies and their shareholders
As the end of the tax year approaches, we would like to remind you of the reporting obligations applicable to real estate companies and their shareholders. One of the initial…
Increasing effectiveness in detecting tax frauds
According to recent raports it is maintain caution to avoid accusations of involvement in tax fraud.
What is the domestic top-up tax?
The draft law on the top-up tax is a result of the implementation of the EU Council Directive.
Is the concept of the look-through approach already passé?
The look-through approach was developed within the framework of international tax law and is used in Polish tax practice for the purposes of withholding tax.
Account identification tags: what has changed in annexes to the
In the Journal of Laws of 29 August, the ordinance of the Minister of Finance was announced concerning additional information that must be entered in bookkeeping accounts sent in accordance…
Status of ZCP is still contested: Consider securing an individual
In July 2024, the Supreme Administrative Court (NSA) and the Provincial Administrative Court (WSA) issued rulings concerning an organized part of an enterprise (ZCP).
Significant changes in Property Tax – Draft Bill
On June 17th, the Government Legislation Center published a draft bill amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act, and the Stamp Duty…
KSeF – implementation postponed
According to the information available to us, the Ministry is working on a new approach to the KSeF issue.
We know the date on which mandatory KSeF will go
The Ministry of Finance announced a new deadline for the implementation of the mandatory National System of e-Invoices.
Draft amendments to legislation introducing mandatory KSeF – consultations
On April 3, 2024, The Ministry of Finance (MF) introduced a proposal for draft amendments to the legislation introducing the mandatory National e-Invoicing System (KSeF) into consultations. The consultations are…
Right to deduct VAT – a contract is enough
A taxpayer who purchases goods or services without receiving an invoice from the seller may deduct VAT on the basis of an agreement. This was stated by the Provincial Administrative…
KSeF through the eyes of a tax expert: KSeF as
On July 1, 2024, regulations for the mandatory National e-Invoicing System (KSeF) will go into effect.
Draft amendment to the ordinance on the exclusion of the
On December 1, 2023, a Draft Regulation of the Minister of Finance amending the Regulation on Exclusion of the Obligation to Collect Lump Sum Corporate Income Tax was published on…
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…
Photovoltaics in the company – prosumer deposit and VAT
A prosumer generating surplus electricity is considered a VAT payer. The effect of recognizing a prosumer as a VAT payer making a VAT-taxed supply is the need to issue invoices…
Photovoltaics in the company – prosumer deposit and CIT settlement
Settlement of the prosumer deposit - practical problems with CIT settlement.
From August 1st, 2023, reporting of domestic tax schemes will
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!
SLIM VAT 3 package from July 1, 2023
On June 5, 2023, an amendment to the Law on Value Added Tax and Certain Other Laws was published. The proposed changes come into effect on July 1, 2023 (in…
SLIM VAT 3 package
Less than a week remains until the introduction of long-awaited changes concerning the tax on goods and services, namely, the SLIM VAT3 package, enters into force.
Transfer of computer software licenses and correlated VAT tax liabilities
Galloping technological progress and constant development of digitization not only results in new possibilities but also the necessity for entrepreneurs to utilize modern tools offered by the IT industry.
The report on payment terms in commercial transactions
The deadline for submitting the 2022 report on payment terms in commercial transactions to the Ministry of Development and Technology is imminent. There is not much time left to fulfill…
Reverse charge on the supply of gas, electricity and CO2
According to the Act of March 24th, 2023, published on March 9th, 2023, on amending the Act on Enforcement Proceedings in Administration and Certain Other Laws (Journal of Laws of…
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
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…
