31 January 2023 the reconciling WHOSC statement is due 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…
VAT rates and selected changes in excise duty rates in 2023 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.…
Key changes to the CIT for 2023 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…
Tax explanations on VAT groups 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…
Higher remuneration for PIT remitters from July 1, 2022 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’.…
New tool for electronic communication with tax authorities – the e-Tax Office 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…
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…
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…
Income tax on buildings returns from June 2022
The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes