JPK CIT remains a challenge for businesses. Check whether your organisation is ready
Despite the phased implementation of JPK CIT reporting obligations, many businesses have still not completed their preparations for the new requirements.
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Insights
Interest Rate Changes and Intragroup Loan Pricing
When determining the interest rate for loans between related parties, it is always necessary to check whether the proposed interest rate corresponds to market conditions at the time of the…
Draft Act on the National e-Invoicing System (KSeF) as of
The MF has published a Draft Act on the mandatory KSeF in Poland.
KR Group in the media: Facturation en ligne: en Pologne,
The article was published on 13.05.2025 in the Les Echos.
First deregulatory packages adopted by the Council of Ministers –
The government claims that the aim of these changes is to simplify the tax system, increase its transparency, and reduce bureaucracy for businesses – unfortunately, this is not always the…
VAT settlement in the e-commerce industry – is it completely
VAT settlement automation is becoming increasingly popular in the e-commerce industry, especially in the context of cross-border sales. However, despite the use of advanced technologies, can such solutions truly be…
Whether a given transaction constitutes a supply of goods or
This position was confirmed by the Director of the National Revenue Information (KIS) in an individual tax ruling dated April 15, 2025, reference number 0112-KDIL1-3.4012.16.2025.2.MR.
Irregular transactions between related parties in light of the judgment
Judgment of the Voivodeship Administrative Court of 25 February 2025 (Case No. I SA/Łd 781/24) and the role of TP documentation.
What do final court rulings mean for real estate companies
Supreme Administrative Court has confirmed the possibility of recognizing depreciation charges for CIT purposes in relation to real estate.
Slovakia: Bank transaction tax
In this article, we provide a summary of information on the scope of the bank transaction tax and any requirements relevant from the perspective of foreign businesses.
Entrepreneur, remember your inspection logbook!
Every entrepreneur conducting business activity in Poland is required to maintain and store an inspection logbook as well as authorizations and inspection reports.
VAT group: transaction taxation rules for in-group and out-group members
What are rules of taxation of transactions within and outside the VAT group for members of the VAT group?
Withholding tax – the approach of tax authorities in the
Withholding tax is an area that requires particular attention from taxpayers.
KSeF 2.0 – Ministry of Finance proposes changes
The Ministry of Finance presents the current status of the project solutions and the implementation plan for the mandatory KSeF system.
Significant changes regarding the reporting of tax schemes
The Ministry of Finance has published a draft amendment to the Tax Ordinance and other laws.
Last chance to submit the CbC-P
The CbC-P is an information form in which entities submit to KAS data on the entity obligated in the group to file the CbC-R.
IT contracts and copyright law – key aspects of protection
Copyright law plays a crucial role in the IT sector.
Become a supplier for the American military stationed in Poland
The Ministry of Development and Technology has published on its website a practical guide indicating the necessary steps to be taken and the procedures to be followed in order to…
Joint Liability – CJEU Ruling
The latest ruling of the Court of Justice of the European Union constitutes a significant turning point that may impact the practice of proceedings concerning the joint liability of management…
What is the difference between a copyright transfer agreement and
A comparative legal analysis: find out the difference between a copyright transfer agreement and a licensing agreement.
Courts: VAT carousel fraud allegations must be supported by reliable
In October 2024, the Provincial Administrative Court in Wrocław highlighted that a hasty or premature determination by tax authorities that a taxpayer was a knowing participant in a VAT carousel…
CJEU Judgment: Joint liability for VAT – increased Importance of
On December 12, 2024, the Court of Justice of the European Union issued a ruling in case C-331/23 concerning Value Added Tax (VAT).
Operating lease agreement is not a tax scheme
On December 27, 2024, the Official Journal of the Minister of Finance published a general interpretation regarding the qualification of operating lease agreements under the tax scheme regulations. This interpretation…
The difference between ” self-arranged countryside holiday” and “holiday allowance”
Have you already fulfilled your obligation this year to inform your employees of your intention to pay or not to pay holiday allowance or a self-arranged countryside holiday?
Agreement on the transfer of economic copyrights: what should it
An agreement on the transfer of economic copyrights is a contract in which the author transfers their economic copyrights to a work they have created to the purchaser. This article…
VAT Exemption under the SME procedure in Poland
Effective January 1, 2025, Poland has implemented the Special SME Procedure.
The deadline for submitting the subsequent WH-OSC declaration is approaching
For payers whose fiscal year coincides with the calendar year, the obligation to submit the subsequent WH-OSC declaration falls on January 31, 2025.
Hungary: Tax Changes from 2025
A list of tax changes in Hungary since 2025.
