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TAX Compliance

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.
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
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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