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Extension of deadlines for the filing of TPRs and transfer pricing documentation
The deadlines for the filing of the TPR and the statement on the preparation of local transfer pricing documentation for 2021 have been extended – thus, for companies whose financial year 2021 coincided with the calendar year, the deadline is, in principle, 30 December 2022. For entities whose financial year...
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The obligation to prepare the Transfer Pricing documentation
We would like to inform you, that as of January 1, 2021, pursuant to Art. 11o Sec. 1a and 1b of the Corporate Income Tax Act, the obligation to prepare the Transfer Pricing documentation also applies to a controlled transaction or a transaction other than a controlled transaction, if the...
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Documentation thresholds in transfer pricing in 2022
Among the many legislative changes, from 1 January 2022, also those concerning transfer pricing came into force. In particular, they point to formal and documentation issues, including those informing about the thresholds at which homogeneous controlled transactions must be documented. The transfer pricing documentation is prepared for transactions whose value...
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New taxation rules for limited partnerships in Poland
As of 2021 limited partnerships having their registered office in the territory of the Republic of Poland have become taxpayers of corporate income tax. Subject to taxation will be the current activity of the company and profits distributed to partners of such companies, similarly as in the case of limited...
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Tax residency – Foreign individuals arriving to Poland may become Polish tax residents
Foreign individuals arriving to Poland may become Polish tax residents if their centre of vital (economic or personal) interest moves to Poland, or if they spend in Poland more than 183 days in a tax year. Foreign individuals having their domicile in Poland (i.e. having status of Polish tax residents)...
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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...
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“Zero PIT for young people” and contracts of mandate with the transfer of copyright
Contracts of mandate concluded with persons who are under 26 years of age are a popular form of cooperation due to the tax exemption under Article 21 (1)(148) of the PIT Act (the so-called zero PIT for young people). The performance of the contract may result in the creation of...
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Extension of the deadline for preparing and approval of financial statements for 2020
Due to the COVID-19 pandemic, the Minister of Finance, Funds and Regional Policy has extended some deadlines for financial reports: by 3 months (the end of the 6th month after the end of the financial year) – the deadline for preparing financial statements. In case of public sector entities, the...
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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...
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VAT in Poland – VAT and VAT EU registration
getsix® assist Polish and foreign companies in VAT (value added tax) and VAT EUR registration in Poland. We take care of the whole process of obtaining a Polish VAT and VAT EU number. We represent our clients before the Polish Tax Office and provide the Tax Office with documentation and...
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