The Finance Minister’s Decree of March 6, 2023 (Journal of Laws 2023, item 422) amended the the Finance Minister’s Decree of December 24, 2002- on tax information. According to the new wording, the deadline for filing ORD-U has been extended to the end of the 11th month, counting from the end of that fiscal year.…
Natural persons earning income from business activity – as sole proprietors, as well as partners in some partnerships – should consider the effectiveness of the current form of taxation in the context of its change for 2023. Exceptionally, for some entrepreneurs, it will also be possible to change the form of taxation for 2022. 1.…
Withholding tax remitters who in 2022 made payments to the same taxpayer after filing the first WH-OSC statement without deduction of withholding tax or with deduction at a reduced rate, are required to file the reconciling statement until the last day of the month following the end of their tax year. Withholding tax remitters with…
Please be advised that legal acts indicating which goods and services will still be subject to reduced VAT rates in 2023 have recently been published. The changes also applies to excise duty rates and exemptions from excise tax on natural gas and electricity supplies. Because in 2023 the “Anti-Inflation Shield” will use instruments other than…
Hidden dividend as basis for new tax Repeal of the so-called hidden dividend provisions. These provisions were due to come into effect from 1 January 2023. Minimum income tax Suspension of the entering the minimum income tax until the end of 2023. Changes to the construction of the minimum tax: increase of the profitability ratio…
The Ministry of Finance published the ‘Tax explanations on VAT groups of October 11, 2022’, which includes changes and demands reported during public consultations. It is worth getting acquainted with this document, as it contains regulations on the establishment, operation and tax settlements of a VAT group, i.e. several related entities registered as a new…
From July 1, 2022, the rate of remuneration for some remitters of PIT tax advances has been increased twice. This results from the entry into force of the Ministry of Finance’s new regulation, issued on the basis of the provisions of the so-called ‘Polish Deal 2.0’. Our experience shows that not every PIT remitter has…
On 7 July 2022, the Act amending certain acts in order to automate the handling of issues by the National Revenue Administration (KAS) is to come into force. The new regulations are intended to automate and streamline the handling of issues with the use of ICT systems. Above all, this is to be achieved by…
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…
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?…