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TAX Compliance

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 expected to last until April…
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 Court in its ruling III…
KSeF through the eyes of a tax expert: KSeF as a tool in the hands of tax authorities?
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 obligation to collect lump-sum corporate income tax
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 the website of the Government…
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.
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 for the supply of energy.
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 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!
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 addition to the provisions on…
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 this obligation - the deadline…
Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges
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 2023, item 556), on April…
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.
Mandatory KSeF from July 1st, 2024
According to the announcement made by the Ministry of Finance, mandatory invoicing under the National e-Invoicing System (KSeF), will be postponed from January 1, 2024 to July 1, 2024.
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.
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