Polish Deal [Polski Ład] 2.0 – changes in PIT, ZUS social security insurance and NFZ National Healhcare Funds as of 1st July 2022

Amended provisions of the so-called “Polish Deal” have been published in the Journal of Laws. Some of the changes enter into force already on 1st July 2022, whereas others will become effective on 1st January 2023. Below please find a summary of the key changes introduced by the “Polish Deal 2.0” from the perspective of…

The lifting of the state of epidemic in Poland and taxes

By the regulation of the Minister of Health published in the Journal of Law, the state of epidemic in Poland is cancelled. At the same time, the other published regulation of Ministry of Health introduced in Poland the state of epidemic emergency. What will change in tax settlements and obligations? What is changing right now?…

The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes

The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing. This trend brings some legal issues, also in terms of the VAT area. As a rule, charging electric cars is considered a complex supply consisting of a supply of goods -…

New version of the JPK_FA structure from the 1st of April

The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting the scope and content of the data presented therein to the current legal status. The ministry also released…

Beginning of a year brings (even more) obligations – ‘to do’ list for transfer pricing in Q1 2022

After a demanding December, some taxpayers will not rest at the beginning of the year. Taxpayers will face these obligations in Q1 2022: CBC-P notification Who? This obligation applies to entities belonging to capital groups that must submit CBC-R report in a country other than Poland. The obligation is imposed when consolidated revenues of a…

March 31 is the deadline for submitting the statements regarding real estate companies

By March 31, 2022[1], real estate companies and their shareholders / partners must file information on: in the case of information provided by real estate companies – entities owning, directly or indirectly, shares along with the number of such participation rights held by each of them in the case of information provided by shareholders (partners)…

Depreciation rates may be decreased ex post for years that are not covered by statute of limitations

In accordance with the judgment of the Supreme Administrative Court of 3 February 2022 in case II FSK 1413/19 it is admissible to adjust tax depreciation rates for years that are not yet covered by statute of limitations. The judgment is ground-braking especially for taxpayers that: incurred losses and have difficulties in settling them, were…