Deposit-refund system 2025 in Poland – how should your business prepare for the upcoming changes?
On 1 October 2025, Poland will implement a deposit return system for selected beverage containers. This marks one of the most significant reforms in Poland’s waste management in recent years. While the primary goal is environmental – increasing recycling rates and reducing waste – the impact on businesses will be...
Please Read More
Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in Poland. In its judgment of 30 April 2025 in case C-278/24 (Genzyński), the Court supplemented and expanded upon its earlier...
Please Read More
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT...
Please Read More
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
Please Read More
EU slows down ESG implementation. CSRD directive delayed, but still mandatory
The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). This decision is a long-awaited response to businesses’ concerns about excessive regulatory burdens and...
Please Read More
Landmark CJEU ruling – is this the end of imposing long payment terms?
The CJEU sets boundaries in B2B relationships: payment terms exceeding 60 days must be genuinely agreed upon by both parties. This new ruling serves as a significant guideline for companies entering into tender agreements, adhesion contracts, or dealings with major contractors. In its latest judgment, the Court of Justice of...
Please Read More
Tax havens not included in the list of countries and territories engaging in harmful tax competition – announcement by the Polish Minister of Finance of 8 March 2025
On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes, which have not been included in the national list of countries and territories engaging in harmful tax...
Please Read More
Beware of fraudulent emails about tax refunds and PIT corrections in Poland
The tax settlement period in Poland is a time of increased activity for cybercriminals. Scammers are using increasingly sophisticated methods to steal personal and banking data by impersonating the National Revenue Administration (Krajowa Administracja Skarbowa – KAS) and the Ministry of Finance (Ministerstwo Finansów – MF). Most common scam methods...
Please Read More
From 1 April 2025, companies registered in the National Court Register in Poland must have an electronic delivery address
As of 1 April 2025, all companies registered in the Polish National Court Register (KRS) before 1 January 2025 will be legally required to have an active electronic delivery address. This obligation results from the Polish Act on Electronic Deliveries. Every company registered before 1 January 2025 will be required...
Please Read More
Interpretations concerning withholding tax – different approaches by the Polish Ministry of Finance
Withholding tax (WHT) has long been one of the key issues for companies engaged in international business. Recent general interpretations issued by the Polish Ministry of Finance aimed to clarify the conditions for WHT exemptions but have, in turn, introduced additional uncertainties. New interpretations of withholding tax – what is...
Please Read More
