The fundamental condition for claiming the robotization tax relief is that the acquired equipment must possess the characteristics required to qualify as an industrial robot within the meaning of the tax legislation.
The KIS’s revised 2026 approach reduced the risk of double bookkeeping and excessive JPK_CIT obligations for foreign branches.
CJEU judgment in Case T-356/25 Rapera: is a tax representative jointly liable for VAT when they only file returns and make tax payments?
Although transfer pricing deadlines are a permanent feature of the tax calendar, they still tend to surprise taxpayers each year. However, documentation obligations can be planned well in advance. For this reason, related parties should ensure timely verification of their controlled transactions, applicable documentation thresholds, and available exemptions.
The mandatory National e-Invoicing System (KSeF) fundamentally changes the way transactions between businesses are documented. We outline five key areas that deserve particular attention.
The European Commission has presented a draft directive referred to as the tax Omnibus package. Its main objective is to simplify EU rules on direct taxation, reduce administrative costs for businesses and tax authorities, and strengthen the competitiveness of the internal market.
How to correctly determine the income covered by IP Box, and where do transfer pricing rules come into play in this process?
New CIT rulings strengthen tax certainty for foreign funds and make Poland more attractive to real estate investors.
WHT audits are intensifying, and WHT on dividends paid to foreign entities has become a major dispute area between tax authorities and business.
The judgment of the Polish Supreme Administrative Court (NSA): a tax authority cannot automatically challenge a transaction price simply because it disagrees with the valuation method applied. When questioning the arm’s length nature of a transaction, the authority must demonstrate far more than mere reservations regarding the adopted methodology.