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This is a page for the tag 2013
Ministry of Regional Development (MRD)
Which EU-15 countries benefit from the Cohesion Policy implemented in the Visegrad Group (V4) countries? A commission by Polish MRD conducted an analysis and the research shows, that benefits resulting from an increase in exports from the EU-15 countries to the V4 countries, significantly reduce the financing costs of the... Read More →
Poland to benefit from EU transport networks
EU’s revised TEN-T plan puts two corridors through Poland. Two transport corridors forming part of the Trans-European Transport Network (TEN-T) are to pass through Poland, the European Commission announced in October. Poland can expect to receive at least €4.3 billion as part of the EU’s new plans, which envisage nine... Read More →
Salaries grow faster than expected
The average monthly salary in the enterprise sector in Poland grew by 3.6 percent year-on-year and amounted to zł.3,770.91 in September, statistics office GUS revealed. Month-on-month salaries grew by 0.3 percent. Economists surveyed by the Polish Press Agency had expected the average salary to grow by 3.1 percent y/y and... Read More →
Expenditure on small snacks are a tax expense
Expenses of businesspeople for small snacks and drinks (such as cookies, crackers, sandwiches, coffee, tea, water and juice) are deductible, regardless of whether they are served during discussions with partners in the office, or elsewhere – Article 16, Paragraph 1, Point 28 of the Law on Corporation Tax and Article... Read More →
Compensation for early termination of the lease agreement may be subject to VAT
According to the ruling of the Regional Administrative Court in Warsaw of 15 February, 2013 (file III SA / Wa 1882/12) compensation for the early termination of the lease agreement is not subject to VAT, under the condition that is associated with injury resulting from termination of the contract. In... Read More →
The amendment to the regulation on transfer pricing
On 18 July, 2013, entered into force amendments to the Regulation of the Minister of Finance on transfer pricing, introducing important changes that affect the manner of conducting tax audits on transfer pricing. The amendment included with the 2010 OECD Guidelines on transfer pricing for multinational enterprises and tax administrations.
Changes in the taxation of limited partnerships from 2014 apply only to limited by shares
At the meeting of the Technical Committee of the Polish parliament control systems on 09 October, 2013, the draft law amending the law on income tax has been verified (PIT) and corporate income tax (CIT). The original bill proposed that Polish limited partnership and limited partnerships are to be affected... Read More →
Tax changes from 01 January 2014
From 01 January, 2014 will have long heralded a revolution in the Polish regulations regarding VAT. Changes from that day, coming into force will have a major impact on the way accounting for VAT in Poland. They may make it necessary to modify the current procedures of tax, and adjustment... Read More →
New rules exist for VAT from 01 October
With effect from 01 October, 2013 new rules exist for VAT on goods and services that are designed to prevent tax evasion in the possibility of the so-called sensitive goods. To effectively deal with abuses in the course of their so-called sensitive goods, the following steps have been introduced: Extending... Read More →
Invoicing guidelines for 2014
From 01 January, 2014, the following changes will come into effect. The requirement of invoices will be transferred to the VAT Act, and will result in the newly added objectives to the VAT Act. The changes will include the basic invoicing period and in relation to some of the activities... Read More →
