TAX Compliance

Simplified VAT procedure in intra-Community triangular transactions
On 8 December 2022 the Court of Justice of the European Union issued a major judgment on triangular transactions (Luxury Trust Automobil GmbH, C-247/21), in which the court held that the reverse charge mechanism in…
Romania: micro-enterprise income taxation in 2023
The Romanian taxation system will go through important changes in the following year.
Purchase of plane ticket and import of services
Even though regulations on the import of services have been in effect in Polish law for some time, questions still arise
Mandatory KSeF from January 1, 2024
The Ministry of Finance has published a draft law introducing the mandatory issuance of invoices in structured form as of January 1st, 2024.
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.
Compensation for early termination of the rental agreement
The unstable economic situation, and the ensuing difficult situation on the rental market, forces landlords to make various concessions.
Tax on excess profits
At the end of September 2022, the Polish government announced the introduction of a new tax that will apply to large companies in Poland that have excessive profits.
Minimum income tax suspended
The minimum tax is a new levy that was proposed with the Polish Deal.
Real estate companies - the reporting deadline is approaching
On January 1, 2021, a new concept of " Real Estate Company" was introduced into Income Tax Law. By the end of September, entities that fall within the definition of this term will have to…
Minimum income tax
The minimum income tax is a new levy, which was announced to come into effect with the Polish Deal. It is to be paid by those entities that have low income and high expenses.
Replacing the state of epidemic by the state of an epidemic threat - certain tax consequences
On 09.05.2022, the website of the Government Legislation Centre published a draft regulation by the Minister of Health on the declaration of a state of epidemic emergency on the territory of the Republic of Poland.
Reporting obligation in 2022
Report on applied payment terms - according to Article 13a of the Act on Prevention of Excessive Delays in Commerce Transactions, applies to: tax capital groups, regardless of the amount of revenue earned; corporate income…
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…
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": 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…
Another postponement of changes in withholding tax
According to the latest unofficial reports from the press office of the Ministry of Finance, entry into force of new rules on collection of withholding tax (WHT) in Poland (the pay-and-refund system), along with applicable…
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