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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…
Important obligations for employers return on July 1st, 2023!
The Ministry of Health has scheduled the cancellation of the epidemic emergency in Poland for July 1st, 2023.
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.
Employee and employer - rules and documentation of remote work
When opting for remote work, both an employee and their employer must adhere to applicable rules and regulations of such type of work, including, but not limited to, occupational health and safety, cash equivalents, or…
SLIM VAT 3 comes into force on 1 July 2023
On 5 June 2023, the law introducing the so-called SLIM VAT 3 package was announced.
Changes to paternity leave
Directive (EU) 2019/1158 of the European Parliament and of the Council of 20.06.2019 on the work-life balance of parents and caregivers is aimed at increasing the role of men in carrying out care responsibilities for…
Employer’s duties related to remote work
Remote work has grown in popularity over the past few years - it is often treated as a condition of employment. When granting the opportunity to perform remote work, the employer must remember to meet…
Applying for remote work – terms and conditions
New provisions of the Polish Labour Code governing remote work entered into force on April 7th, 2023. These new regulations specify numerous aspects of remote work, most notably how and when, and under what conditions…
New obligations for VAT taxpayers concerning KSeF
On May 26th, 2023, the Polish Parliament dealt with the act introducing the mandatory National System of e-invoices (KSeF). Importantly, the new draft law has been changed in relation to the draft from March 2023.
A few words on parental leave
Parental leave is unpaid leave that applies only to employees hired under an employment contract with at least 6 months of work seniority. Its purpose is the personal care for a child.
Recording VAT group members - new JPK_GV(1) record structure
There is little time left for VAT group members to adapt their accounting systems to the possibility of submitting JPK_GV (1) records to the tax office.
Tax consequences of repealing the state of an epidemic threat in Poland
On May 2nd, 2023, a draft Regulation of the Minister of Health on lifting the state of epidemic emergency in Poland was published on the Government Legislation Centre website. The entry of the draft regulation…
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.
Hungary: Expected changes in electronic invoicing - how will they affect companies and the taxation system?
Real-time monitoring of invoice transactions is nothing new for most Hungarian businesses. However, this will not be the biggest challenge introduced by the EU legislative package which will be implemented in several stages during the…
What should employers remember about early in the year
The beginning of the year is a time when employers must remember about fulfilling various statutory obligations. What should business owners keep in mind?
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…
VAT warehouse – introduction of a new procedure into the Polish legal order
VAT warehousing, referred to in Article 154 - 163 of the VAT Directive, is a new investment incentive for entrepreneurs.
2023 in transfer pricing - what has changed?
The new calendar year means more regulatory changes for taxpayers. These changes have not spared the area of transfer pricing. What will change? What are the important deadlines? What should be kept in mind?
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…
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