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Polish tax system ranked 31st in the International Tax Competitiveness Index
Poland’s tax system has ranked 31st in the latest International Tax Competitiveness Index (ITCI), compiled by the American organization Tax Foundation. What contributed to this position, what are the details of the ranking methodology, and what do the results say about Poland’s tax system? What is the International Tax Competitiveness...
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Electricity supply for charging electric vehicles at public points treated as a supply of goods – CJEU ruling
On October 17, 2024, the Court of Justice of the European Union (CJEU) issued another crucial ruling on VAT taxation in the context of electromobility. In case C-60/23 (Digital Charging Solutions), the court confirmed that the supply of electricity for charging electric vehicles at public charging points is treated as...
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Minimum Tax – a new obligation for companies, especially those with losses and low profitability
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum income tax, which raises many questions and concerns among taxpayers. This regulation, aimed at increasing budget revenues, directly impacts entities...
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Changes to property tax in Poland from 1 January 2025
On 27th of November 2024, the President of Poland signed an amendment to the Act on Local Taxes and Charges, as well as other tax-related legislation. The new regulations, which will come into effect as on 1st of January 2025, aim to improve transparency, simplify procedures, and clarify key definitions...
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Top-up tax in Poland from January 2025
From 1 January 2025, the top-up tax will come into force on the basis of legislation passed by the Polish Parliament and Senate and signed by the President of Poland on 15 November 2024. These new regulations aim to implement the EU directive on global minimum tax and align Polish...
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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...
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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...
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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...
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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...
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New JPK_CIT reporting regulations from 2025 – changes in tax reporting
On 16th of August 2024, the Minister of Finance signed a key regulation regarding the Standard Audit File for Corporate Income Tax (JPK_CIT), which entails significant changes in the area of tax reporting. With the new regulations coming into effect on 1st of January 2025, the provisions will firstly apply...
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