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What awaits us in Transfer Pricing in 2023

Introducing important dates related to transfer pricing in 2023....
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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. ...
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Obligatory “auto-enrollment” to Employee Capital Plans (PPK) from April 1st, 2023.

In 2023, the first “auto-enrollment” to Employee Capital Plans (PPK) will take place....
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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 an intra-Community triangular transaction can operate only when the invoice is properly worded. ...
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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. ...
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Change in the method of reporting data in the JPK file in settlements for January 2023.

Changes introduced through the Regulation of the Minister of Finance of December 22, 2022 are mainly of a clarifying nature....
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Romania: micro-enterprise income taxation in 2023

The Romanian taxation system will go through important changes in the following year....
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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 ...
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"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. ...
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