INSIGHT | MDDP

VAT margin scheme – can you trust your supplier?

Trochę o VAT, INSIGHT, VATBy Aleksandra Orzechowska 26 October 2026

In recent days, the General Court of the European Union (the “General Court”)1 ruled on whether a reseller’s good faith must be taken into account when applying the VAT margin scheme. The question was whether a taxable person may be denied the right to apply the scheme after purchasing goods from a supplier who applied the VAT margin scheme, if it subsequently turns out that the supplier was not entitled to do so. The answer is also relevant to businesses applying the VAT margin scheme in Poland.

Who is authorized to sign the TPR Form and the statement confirming preparation of local transfer pricing documentation?

Transfer pricingBy MDDP 19 October 2026

Who signs the TPR form and the Local File declaration? Rules for management boards and proxies, and changes to TPR signing requirements for FY2026.

New businesses and the exemption from transfer pricing analysis

Transfer pricingBy MDDP 31 August 2026

The exemption from transfer pricing analysis in the first year of business raises doubts. Can a new entity benefit from this simplification?

Trademark in Transfer Pricing – how to determine an arm’s length royalty rate?

Transfer pricingBy MDDP 26 August 2026

A shareholder’s trademark used by a company raises questions about the terms of its use and remuneration from a transfer pricing perspective.

New PIT progression and higher CIT. How could taxpayers’ burdens change?

Corporate tax, INSIGHT, Personal Taxes, Trochę o CITBy MDDP 20 August 2026

Changes to PIT and CIT may increase the tax burden for some taxpayers. Who will benefit from the new thresholds, and who will pay more after the tax reform?

SAF-T for CIT: Proposed postponement of JPK_ST_KR fixed asset reporting

Corporate tax, INSIGHT, Trochę o CITBy Anna Zielony 20 August 2026

The Ministry of Finance and Economy has prepared a draft regulation providing for an exemption from JPK_ST_KR reporting for the years 2026–2028.

Does aligning cost base always constitute a transfer pricing adjustment under Article 11e?

Transfer pricingBy MDDP 17 August 2026

For several years, the answer to this question has been subject to debate, as evidenced by the numerous requests for individual tax rulings in Poland submitted by taxpayers. Some case law and tax ruling practice indicated that, where only the cost base changes under a cost-plus model, while the mark-up percentage remains unchanged and there…