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A collection of questions and answers regarding the National System of e-Invoices (KSeF)
The Ministry of Finance has released a compilation of questions and answers regarding the National System of e-Invoices (KSeF), containing over 100 questions and answers. These issues have been categorized thematically, covering consultations for the year 2024, permissions, authorization processes, system structure, document transmission methods, invoicing procedures, obligations related to...
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Binding rate information applications only by electronic means
As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting applications for binding rate information (WIS). The new regulation requires that these applications are submitted exclusively electronically, eliminating traditional paper-based forms. Binding rate information is a key element in the...
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Restructuring and transformation of a limited partnership into a limited liability company
On January 22, 2024, a statement was issued regarding the release by the Head of the National Tax Administration (KAS) of a protective opinion dated November 29, 2023, concerning the process of a partner withdrawing from a limited partnership and transforming it into a limited liability company, opting for taxation...
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Taxation of withdrawals from the Employee Capital Plans (PPK)
On January 18th, 2024, the Supreme Administrative Court (SAC) issued a landmark ruling (case number II FSK 435/21) on the principles of taxation of withdrawals from Employee Capital Plans (PPK). Dispute over interpretation The dispute arose from an interpretation request submitted by an investment fund planning to enter into PPK...
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“Your e-PIT” service also for entrepreneurs
The “Your e-PIT” service is one of the most popular e-services in public administration. Last year, taxpayers submitted as many as 11.9 million tax declarations using this service. As of February 15, 2024, entrepreneurs will also be able to settle their business activities through the “Your e-PIT” service. This is...
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Million-Euro investment by foreign companies in the port of Szczecin
The Management Board of the Maritime Ports of Szczecin and Świnoujście SA and the Spanish company Windar Renovables have signed a lease agreement for port areas in Szczecin. The agreement was signed several months after concluding the preliminary agreement in October last year. Under the lease agreement for port areas...
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New draft law on protection of Whistleblowers
On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy. Legislative work on the draft law on Whistleblowers started at government level back in 2021. The draft law aims to...
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Implementation of the National e-Invoicing System postponed
We would like to inform you about an important change regarding the implementation of the National e-Invoicing System (KSeF). The obligation to issue invoices through the National e-Invoicing System will not be enforced in 2024. The Ministry of Finance has announced the postponement of the mandatory use of KSeF due...
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Deadlines for implementing the e-delivery service in Poland
Electronic delivery (‘e-delivery’) is a solution that allows correspondence to be sent and received electronically, ensuring equivalent legal effects to sending a registered letter with acknowledgement of receipt. The e-delivery service was introduced by the Act of 18 November 2020 on electronic deliveries, but its implementation has been repeatedly postponed....
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KSeF and invoices for foreign entities, as well as invoices in foreign currency
Starting from July 2024 for active taxpayers, and from January 2025 for all Polish entrepreneurs, the use of the National e-Invoicing System (KSeF) will be mandatory. This will affect the documentation process for transactions with both domestic and foreign contractors. Due to the complexity of invoicing for entities from outside...
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