This is a page for the tag Tax Law
Reimbursement of taxi travel costs and income tax – a problematic issue for companies and employees in Poland – judgment of the Supreme Administrative Court of Poland (NSA)
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional duties. However, according to a judgement of the Supreme Administrative Court of Poland (in Polish: Naczelny Sąd Administracyjny, NSA) of November 19, 2024 (case no. II FSK 230/22), such reimbursement... Read More →
VAT changes in Poland from 2025 – key information for businesses
On November 20, 2024the President of the Republic of Poland signed the Act amending the Value Added Tax Act and certain other acts. The amendment brings Polish law in line with European Union legislation, including EU Council Directive 2020/285 and EU Regulation 904/2010. The provisions, which will come into force... Read More →
Amendment to the Polish Accounting Act – key changes effective from 2025 onwards
On December 12, 2024, the President of Poland signed an amendment to the Accounting Act, introducing a range of significant changes for businesses operating in the country. The new regulations, implementing the EU’s Corporate Sustainability Reporting Directive (CSRD), focus on ESG (Environmental, Social, and Governance) reporting, raising revenue thresholds for... Read More →
The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces important guidelines regarding the right to deduct VAT in cases where transactions should have been subject to the reverse charge procedure. This judgment emphasises that businesses may lose the right... Read More →
Increased penalties for tax crimes and offences from July 1, 2024
As a reminder, from 1 July 2024, taxpayers who commit tax crimes or offences will face higher penalties. This change is due to the increase in the minimum wage, which is now set at 4,300 PLN. Increase in penalties and new minimum wage The increase in the minimum wage from... Read More →
Coverage of losses from the statutory fund of a foundation and tax exemption
Recently, the Supreme Administrative Court of Poland (Polish: Naczelny Sąd Administracyjny, NSA) issued an important ruling regarding the issue of overpayment of corporate income tax by foundations with the status of a public benefit organization. This judgment, issued at the hearing on April 10, 2024, dismissed the cassation appeal filed... Read More →
Application of R&D tax relief in a consulting services company
In the judgment of March 7, 2024, ref. no. II FSK 753/21, the Supreme Administrative Court (NSA) addressed the issue of the application of the R&D tax relief in a consulting services company. This ruling holds significant importance for companies operating in this industry and benefiting from this tax relief.... Read More →
Non-deductibility of expenses for organizing team-building meetings with co-workers from the company’s income
The Supreme Administrative Court (NSA) has once again taken a position on the deduction of expenses for organizing integration meetings. In its latest ruling dated March 12, 2024 (ref. no. II FSK 759/21), the NSA confirmed that expenses for integration meetings with employees and co-workers, who work under B2B contracts,... Read More →
The increase in the VAT rate on food from April 1, 2024
The Ministry of Finance has announced that from April 1, 2024, the reduced VAT rate on basic food products will not be continued. Instead of the zero VAT rate, which has been in effect since February 2022, a rate of 5% will be applied. This decision was justified by a... Read More →
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... Read More →
