This is a page for the tag Tax Law
One Stop Shop (OSS) system and changes to VAT
Accounting contact for Amazon and the eCommerce industry: Accounting Office: Poznan Marta Senior Customer Relations Manager Contact: Send e-mail Contact for international VAT settlement and registration: Danuta Senior Account Managerfor Online Sellers Contact Form » Until now, all e-commerce companies from the EU that sell goods to other EU countries,... Read More →
Obligation to publish a tax strategy for the biggest taxpayers in Poland
The biggest taxpayers (with revenues above 50,000,000.00 EUR) and companies that are members of a tax capital group and, from 2021, also real estate companies have to accept that the Minister of Finance will make public in the Public Information Bulletin information on them included in their tax statements. As... Read More →
General ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes
On 15 February 2021 the Polish Minister of Finance issued a general ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes. It affects the settlement of VAT. The ruling applies only to three-party transactions where the card is provided by an intermediary entity... Read More →
Transfer pricing in Poland – Documentation thresholds 2021
The taxpayer is required to prepare local transfer pricing documentation for a controlled transaction of a homogeneous nature whose value, less value added tax, exceeds the following documentation thresholds in the financial year: 10,000,000.00 PLN – in the case of a commodity transaction, 10,000,000.00 PLN – in the case of... Read More →
Revised: trade tax with 2 rates of taxation
Initially, the national-conservative PiS Government wanted to introduce a special tax for trading already in March. Faced with massive criticism from retailers and the doubts expressed by the European Commission regarding the first draft, the Permanent Committee of the Council of Ministers now accepts the revised draft of the law... Read More →
Changes in taxation regulations in Poland 2016
New rules for making adjustments to costs as of 1st January, 2016. Correction invoices will be processed on an ongoing basis without the need to do this retrospectively. The new regulations apply to adjustments on revenue and expenses arising which are a result of events that change the taxable base.... Read More →
Corporate, Income & Sales Tax in Poland are subject to new tax changes
Corporate / Income Tax The regulation related to the obligations of the tax deductible expenses which are unpaid, shall be stopped; Depreciation tax shield in connection with the acquisition of new technologies has been removed (previously, an additional deduction of 50% related to the acquisition of new technologies was possible);... Read More →
New regulation to avoid taxes – Changes to the Tax Code
The draft amendment to the Tax Code on 30th December, 2015 prepared by the Ministry of Finance provides regulations to allow the tax authorities to challenge the effects of any actions carried out primarily in order to achieve a tax advantage.
Foreign internet shops have to pay trade tax
Polish customers like to offer goods from foreign, especially German internet shops. Not only because they offer a wide range of often higher-quality products at better prices, but also apply the necessary European consumer protection rules, which are difficult to find within Polish online shops, they offer more security than... Read More →
Payments excluded from the deductible operating expenses
The Ministry of Finance has prepared a draft law within the Income Tax Act, the Corporation Tax Act and the Business Activities Freedom Act. The amendment advises that payments that are not processed through the bank account of the business operator, are to be excluded from the deductible operating expenses.
