State of epidemic emergency cancellation and MDR deadlines
We would like to inform you that as of 1st of July 2023, the state of epidemic emergency related to SARS-CoV-2 virus infections on the territory of the Republic of Poland will be lifted. We point out that the revocation of the epidemic emergency has important implications on the ground... Read More →
Withholding Tax Poland (WHT) 2023
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing, market research, recruitment, management, inspection services and guarantees, etc.) are subject to 20% withholding tax, unless the rate is not... Read More →
Extension of deadlines for filing CIT returns for 2022
We would like to inform you that on 21 March 2023, a regulation was published in the Journal of Laws 2023, item 530 extending the deadlines for filing corporate income tax returns for the tax year that ended between 1 December 2022 and 28 February 2023. The extended deadline also... Read More →
Estonian CIT – current legal status 2023
Estonian CIT is referred in the law as a lump sum on income of capital companies. It is a modern way of taxation that promotes investments and minimizes formalities when settling taxes for capital companies and partnerships. This solution is addressed to: micro, small and medium-sized capital companies and partnerships... Read More →
Microsoft Business Central and the National e-Invoicing System (KSeF) – E-invoices
The integration of Microsoft Business Central (formerly known as Microsoft NAV) with the National e-Invoice System (KSeF) is currently underway. Thanks to this solution, system users will be able to send electronic invoices that comply with the requirements of Polish law and accounting, without recourse to additional tools. The integration... Read More →
Extended deadline for filing ORD-U information
Please be advised that, based on the Ordinance of the Minister of Finance dated 16 February 2023 amending the Ordinance of the Minister of Finance of 24 December 2002 on tax information, the deadline for filing the Information on Agreements concluded with non-residents (ORD-U) will be extended. According to the... Read More →
Deadline for submission of information by real estate companies and their partners
We would like to remind you of the upcoming deadline for the obligation to submit certain information regarding real estate companies for 2022 to the competent tax authorities (for most taxpayers, the deadline is 31 March 2023). The entities obliged to submit the information are real estate companies and PIT/CIT... Read More →
Obligation for a company to file a CbC-P notification or CbC-R report
Country-by-Country report (CBC-R) is a reporting mechanism set out in the Act of 9 March 2017 on the exchange of tax information with other countries. Entities belonging to large multinational groups are obliged to report tax information related to that capital group to the National Tax Administration. In order to... Read More →
Changes regarding the reporting of applicable payment terms for 2022
In connection with the amendment of the Act on Prevention of Excessive payment Delays in Commercial Transactions (as per Journal of Laws of 2022, item 893, as amended), which took place at the end of 2022, we would like to draw your attention to the changes in the provisions regarding... Read More →
Higher expenses for employers linked with the utilization of a private car of the employee for corporate purposes
Higher costs for mileage allowance The Ordinance of the Minister of Infrastructure of 22 December 2022, amending the Ordinance on the conditions for determining and the method of reimbursement for the use of private cars, motorbikes, and mopeds for business purposes, influenced the costs of using vehicles for business purposes.... Read More →
