The issue of intra-group transactions in the context of value-added tax (VAT) is increasingly attracting the attention of the Court of Justice of the European Union (CJEU). Recent cases underscore the importance of delineating the boundaries between direct tax (CIT) and indirect tax (VAT) regulations, as well as the significant practical implications that transfer pricing…
The Offline24 mode – as explicitly described by the Ministry of Finance – is considered the most significant enhancement introduced to support entrepreneurs in implementing the National e-Invoicing System (KSeF). But is it truly a facilitation, or rather a trap resulting from not fully thought-out legislative solutions proposed in the April draft of the KSeF…
Modern companies operating in international markets face the challenge of aligning customs and transfer pricing policies. A lack of consistency between these areas can lead to significant tax, operational and financial risks. For this reason, close cooperation between customs and transfer pricing departments is essential – only through collaboration can risks be effectively managed, and…
With the launch of the first deposit return systems in October 2025, new rules will come into force for beverage containers included in the system and marked with the “DEPOSIT” on a label. However, many beverage containers will remain on the market—either temporarily or permanently—that are not included in the deposit system. This will significantly…
On 30 April 2025, the Court of Justice of the European Union (CJEU) delivered another important judgment in Case C-278/24 (Genzyński) concerning the compatibility with EU law of the Polish rules on the joint and several liability of board members for company tax arrears. The CJEU ruled that the current regulations – while permissible under…
The removal of a Taxpayer from the VAT register results in serious consequences not only for the Taxpayers themselves but also for the Buyers of goods and service Recipients. Therefore, it is necessary to consider whether it is sufficient for the Tax Authorities merely to state that the Taxpayer does not meet the conditions required…
Analysis of key provisions in the draft of 11 April 2025 Go-live dates and the pln 200 million threshold – greater predictability The most important news first – the planned go-live dates for mandatory KSeF remain unchanged:– 1 February 2026 – for taxpayers whose gross sales exceeded PLN 200 million,– 1 April 2026 – for…
On April 3, 2025, the CJEU issued a revolutionary ruling in the Polish case C-213/24, Grzera, which may radically change the current tax practice regarding VAT taxation of sale or letting of real estate by spouses. What was it about? Spouses concluded a contract of free transfer of the farm to successors in 1989. Almost…
Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will be the first to come into force – from 1 July 2028 – ahead of the other two pillars (Digital Reporting Requirements and Platform Economy). The purpose of these changes is to reduce the need for taxpayers to…
ViDA package published – announced DRR dates unchanged On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union as Council Directive (EU) 2025/516. This is the legislative final of a long-awaited reform at European Union level to modernise VAT settlements and make…