This is a page for the tag Tax Advisory in Poland
Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland
In recent years, the issue of withholding tax (WHT) has gained particular significance for businesses operating in Poland. Polish tax authorities are paying increasing attention not only to traditional royalty payments or interest, but also to payments associated with modern technological solutions. In particular, services delivered through cloud-based models –... Read More →
Transfer pricing in Poland in 2025 – thresholds, limits and documentation
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining financial transparency, avoiding disputes with the tax office and minimizing the risk of penalties. In 2025, the rules continue to... Read More →
Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions – will significantly change how Polish companies can include vehicles in their tax-deductible expenses. Starting from 1 January 2026, new depreciation... Read More →
Taxes in a transport company in Poland – everything you need to know
Why are taxes such an important issue in the Polish transport sector? The transport industry is one of the key sectors of the Polish economy, playing a crucial role in both domestic goods distribution and international operations. Due to its complex operational structure – involving various vehicle types, modes of... Read More →
Customs and fiscal control in light of the report “Entrepreneurs under the scrutiny of the tax authority 2025” – growing pressure on companies in Poland
Customs and fiscal control is becoming one of the main mechanisms shaping the relationship between entrepreneurs and the tax administration in Poland. The latest report, “Entrepreneurs under the scrutiny of the tax authority 2025“, prepared by MDDP and the Lewiatan Confederation (a leading Polish employers’ organization), shows how the landscape... Read More →
VAT in transport services in Poland: Rates, rules, and documentation obligations
Value Added Tax (VAT) in the transport sector is one of the key areas affecting financial liquidity, regulatory compliance, and the competitiveness of businesses operating in this industry. This results from the specific nature of transport activities, which often involve providing services to domestic, EU, and non-EU clients. Each of... Read More →
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... 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... 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... 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... Read More →
