Cash PIT from 2025 – conditions and rules of settlement
From January 1, 2025, a new option will become available in the Polish tax system for small business owners—the so-called Cash PIT. The amendment to the Polish Personal Income Tax (PIT) Act allows for tax settlement on a cash basis, which means that taxable income will be recognized upon receipt... Read More →
Interpretation of the Polish National Tax Information Office (KIS) on sponsorship tax relief in Poland
We would like to draw your attention to the interpretation of the Director of the Polish National Tax Information Office (KIS) regarding the possibility of taking advantage of the so-called sponsorship tax relief. This interpretation addresses the conditions a taxpayer must meet to be eligible for this deduction – particularly... Read More →
Catering costs for employees – a new approach by Polish tax authorities
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its approach and changed the interpretation of regulations in favour of taxpayers. According to the new interpretation, an employer may now... Read More →
The new role of the European Union Court in tax and customs matters
As of 1 October 2024, significant changes have been introduced in the judicial structure of the European Union regarding the handling of tax and customs cases. Under an amendment to the statute of the Court of Justice of the European Union (CJEU), which took effect in September 2024, responsibility for... 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 →
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 →
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 →
