National e-Invoicing System (KSeF) – New regulatory project and implementation stages
The Ministry of Finance has initiated steps towards implementing the National e-Invoicing System (KSeF) and published a draft amendment that incorporates numerous business stakeholder requests. Public consultations and technical analyses revealed the need for further system improvements, leading to adjustments in deadlines and the introduction of several facilitative measures. The... Read More →
Tax payment for expats – divergent positions of tax authorities and courts
Tax authorities are increasingly rejecting payments made from accounts other than that of the expat taxpayer, such as a company account. However, in practice, the institution of a “technical representative” is used, which assumes that the taxpayers pay the required tax but does so with the help of the company... Read More →
New JPK_CIT reporting regulations from 2025 – changes in tax reporting
On 16th of August 2024, the Minister of Finance signed a key regulation regarding the Standard Audit File for Corporate Income Tax (JPK_CIT), which entails significant changes in the area of tax reporting. With the new regulations coming into effect on 1st of January 2025, the provisions will firstly apply... Read More →
Obligations regarding the information on the implementation of the tax strategy for 2023
As the end of 2024 approaches, we would like to remind you of the obligation to prepare and make public the information on the tax strategy implemented in 2023. The obligation to prepare and publish information on the implemented tax strategy, in accordance with Article 27c of the Corporate Income... Read More →
Simplified or full accounting for e-commerce? How to make the right choice
Owners of e-commerce businesses and individuals selling products on platforms like Amazon, Allegro, or Etsy must decide which accounting system to choose — simplified or full. This decision is crucial for managing a company’s finances and taxes. Before making a choice, it’s important to understand the differences between these two... Read More →
Deposit system – new VAT settlement rules from 2025
A new deposit system will come into effect in Poland on January 1, 2025. As a result, reverse vending machines for returning bottles may become a permanent feature in many stores. The new system aims to improve recycling efficiency in Poland, enhance environmental protection, and provide additional income opportunities for... Read More →
Amendment of the Copyright Act with the President’s Signature
On August 14, President Andrzej Duda signed a major amendment to the Copyright and Related Rights Act, which marks the most substantial changes in this area in 30 years. These changes adapt the Polish legal framework to the current challenges of the media, arts, and culture market and implement EU... Read More →
AI Act: A new legal framework for Artificial Intelligence in Europe
The introduction of the EU AI Act (Artificial Intelligence Act) marks a milestone in the regulation of the development and use of artificial intelligence (AI) in Europe. The Act entered into force on 1 August 2024 and aims to establish a legal framework that supports innovation while ensuring the safety... Read More →
Rules for VAT refund from Germany
A VAT refund from Germany is an essential aspect for entrepreneurs making purchases in this country. This process is regulated by the Council Directive 2008/9/EC of 12 February 2008, which lays down the detailed rules for the refund of value-added tax (VAT) within the European Union. Who can apply for... Read More →
Reimbursement of lump sum to an employee and income tax
In a ruling dated July 10, 2024, under case number II FSK 1329/21, the Supreme Administrative Court in Poland (NSA) issued a significant decision regarding the interpretation of the Personal Income Tax (PIT) Act. The NSA determined that the tax exemption mentioned in Article 21(1)(23b) of the PIT Act is... Read More →
