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What is the domestic top-up tax?
The draft law on the top-up tax is a result of the implementation of the EU Council Directive.
Key changes resulting from the NIS 2 Directive
What are the key changes introduced by the Network and Information Security Directive 2?
The NIS 2 Directive – what is it and who does it apply to?
The NIS 2 Directive (Network and Information Security Directive) is the European Union's response to the growing cybersecurity threats faced by businesses.
Rights and responsibilities of a tax representative – interpretation obtained by KR Group
The tax representative is authorized to pay tax liabilities on behalf of and for their client. Furthermore, they are jointly liable for the taxpayer's liabilities for periods before the representation agreement was concluded, but only…
Natural Disaster – Rights and Obligations of Employers and Employees
The Regulation of the Council of Ministers of 16 September 2024 introduced a state of natural disaster for 30 days in areas affected by flooding.
Liability for false invoices issued by employees – when a thief walks through an open door
Until recently, court rulings on who bears responsibility for issuing false invoices have been inconsistent. Is it the employee who issued the fraudulent invoices or the employer, who was unaware of the dishonest activity and…
What’s new in the latest version of the TPR Guide?
The Ministry of Finance has now published the fifth version of the TPR Guide.
Statute of limitations in VAT at the end of 2024
According to Polish law, tax liabilities are barred after 5 years.
Is the concept of the look-through approach already passé? 
The look-through approach was developed within the framework of international tax law and is used in Polish tax practice for the purposes of withholding tax.
VAT support for companies working with the military industry
The current geopolitical situation has highlighted the importance of modernizing NATO's defense capabilities, including strengthening critical infrastructure, improving energy security, and enhancing civil-military cooperation.
Account identification tags: what has changed in annexes to the Ordinance issued by the Minister of Finance?
In the Journal of Laws of 29 August, the ordinance of the Minister of Finance was announced concerning additional information that must be entered in bookkeeping accounts sent in accordance with the Corporate Income Tax…
JPK_CIT – important changes in the decree issued by the Minister of Finance
On the 29th of August, the ordinance of the Minister of Finance on additional data which must be included in ledgers submitted based on the Corporate Income Tax Act, was published in the Journal of…
Status of ZCP is still contested: Consider securing an individual tax ruling
In July 2024, the Supreme Administrative Court (NSA) and the Provincial Administrative Court (WSA) issued rulings concerning an organized part of an enterprise (ZCP).
Contribution holidays - relief for some entrepreneurs
The Social Security Office (ZUS) contributions holiday is a new form of relief intended for certain entrepreneurs.
Sanctions in the Fiscal Penal Code for a failure to prepare transfer pricing documentation in 2024
Along with the increase in the minimum wage in Poland, there have been changes in sanctions related to transfer pricing. These changes are significant, as from July 1, 2023, the wage increased threefold - from…
Tax consultations regarding the National e-Invoicing System
Tax Consultations on the National e-Invoicing System - Will there be further changes?
Dear Entrepreneur! Check your employment structures!
Should entrepreneurs check their company's forms of employment now? Are changes coming to B2B contracts?
Significant changes in Property Tax – Draft Bill
On June 17th, the Government Legislation Center published a draft bill amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act, and the Stamp Duty Act.
KSeF - implementation postponed
According to the information available to us, the Ministry is working on a new approach to the KSeF issue.
What do transactions with tax havens mean in practice?
The Minister of Finance published a notice dated regarding the list of countries and territories recognized in the EU register of jurisdictions unwilling to cooperate for tax purposes.
We know the date on which mandatory KSeF will go into effect!
The Ministry of Finance announced a new deadline for the implementation of the mandatory National System of e-Invoices.
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