This is a page for the tag Tax Advisory in Poland
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...
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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...
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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...
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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...
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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...
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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...
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What services does a tax advisor in Poland offer and why should international investors take them into consideration?
For foreign investors looking to tap into the Polish market, understanding the local tax system can be a formidable challenge. Poland’s dynamic regulatory environment, coupled with frequent changes and complex interpretations of tax laws, poses a risk of costly errors. This is where the expertise of a Polish tax advisor...
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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...
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Application of the split payment mechanism in Poland extended until 2028 – what does this mean for taxpayers?
Poland has long been one of the few countries in the European Union that applies the mandatory split payment mechanism (in Polish: mechanizm podzielonej płatności; MPP) in VAT settlements. This solution, which initially sparked a great deal of controversy, has proven to be an effective tool in combating tax fraud....
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Country-by-Country reporting – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting...
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