KSeF postponed until 2026 We already know the new date for the mandatory KSeF to come into force: it is the first quarter of 2026; interestingly, contrary to earlier announcements by representatives of the MF, a ‘phasing in’ of the project is assumed: – from...

New obligation in the Accounting Act Large multinational entities based and operating in Poland will be obliged to publish reports related to income tax paid in the countries in which they operate. The purpose of the amendment to the Accounting Act, which sets out the rules for the...

Price adjustments are still not a clear-cut issue and raise questions for taxpayers. In 2023, administrative courts issued rulings on adjustments in three main areas described below. Definition of transfer pricing adjustments It is worth recalling that TP adjustments refer to transactions...

CRS/Euro-FATCA reporting for 2023 will also include reportable accounts held by persons from Georgia and Ukraine On 28 March 2024, the notice of the Minister of Finance of 22 March 2024 on the list of countries and territories covered by the CRS reporting obligation for 2023 was...

Applying the parent–subsidiary exemption in Poland is becoming more difficult   Monika Dziedzic and Łukasz Kumkowski consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding...

Intra-group loan Intra-group loans, like other related party transactions, should be made on an arm’s length basis. In order to verify loan transactions to comply with the arm’s length principle, the comparable uncontrolled price method is most often used in the external...

We are pleased to share information about MDDP’s achievement in the latest Rzeczpospolita Ranking of Tax Advisory Firms MDDP experts as leaders in the CIT, PIT and VAT categories As many as three MDDP experts made it to the podium of the Rzeczpospolita ranking of tax advisory...

The world of VAT is a dynamic one in which change is the only constant. New settlement rules, the National e-Invoicing System (KSeF), the European Commission’s planned regulations resulting from the VAT in the Digital Age project, changes resulting from CJEU case law and Polish...

The world of VAT is a dynamic area in which change is the only constant. New settlement rules, the National e-Invoice System, the European Commission’s planned constructions resulting from the VAT in the Digital Age project, changes in practice resulting from the CJEU case law...

In the dynamic business world, planning of settlement between related parties is becoming an essential part of groups’ business strategy. Changes in the market affect the development of new technologies, products and services. They determine the activities of companies in achieving...

Happy Easter! The Easter holidays are approaching;   on this occasion we wish to our clients, business partners, friends, employees and their families   confidence in a peaceful and secure future many special moments spent with loved ones and reflect on what is truly important.   Let...

The MDDP team was responsible for achieving an important ruling by the Supreme Administrative Court on the VAT bad debt relief. The dispute concerned whether it was possible to take advantage of the VAT bad debt relief despite the expiry of the deadline provided for in the legislation,...

The MDDP team was responsible for leading the case to a landmark ruling by the Supreme Administrative Court on financing costs in full factoring. The issue in dispute in the case was whether the costs of factoring proper (full factoring) are subject to the limitations on inclusion...

The MDDP team was responsible for leading the case to a landmark ruling by the Supreme Administrative Court on the conditions for the application of the 0% excise duty rate. The dispute concerned whether the requirement to issue an e-DD must always be met in order to apply the zero...

We are happy to share with you some last-minute information! In the latest XVIII Ranking of Tax Firms and Advisers, MDDP was on the podium five times. Agnieszka Kisielewska best excise adviser Agnieszka Kisielewska, combines excise specialisation with extensive knowledge and experience...