The TP-R form and transfer pricing documentation relate strictly to a specific financial (tax) year. This means that the data presented in these documents – such as transaction values or profitability indicators – should refer exclusively to that reporting period. In practice, however,...

Mandatory e-invoicing in Poland postponed till July 2024 The Polish Ministry of Finance has released a revised draft of the legislation introducing mandatory e-invoicing via the National e-Invoicing System (KSeF). The updated proposal sets new implementation dates: February 1, 2026,...

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...

Happy Easter!   Regardless of where we are, we are all united by the need for security – in our private lives, as well as in our business relationships. May the upcoming Easter be a time to reflect on what truly matters – our responsibility towards the world, care for the common good...

The real estate tax regulations in force from 2025 have affected the industrial sector. In this and a series of subsequent articles, we will highlight the issues most frequently identified by MDDP experts as affecting industry.   Are industrial installations considered buildings? The...

In recent years, public companies have been subject to new obligations relating to transactions entered into with related parties. These obligations arise under Chapter 4b of the Act on Public Offering[1] and apply to material transactions. According to the Act on Public Offering,...

Eight awards for MDDP in the Dziennik Gazeta Prawna Ranking We are delighted to announce that in the 19th edition of Dziennik Gazeta Prawna’s Ranking of Tax Firms and Advisors, MDDP has received as many as eight distinctions. Anna Misiak recognised for personal income tax (PIT) Anna...

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...

MDDP advised LifeSpot on its latest project on the PRS market MDDP experts provided tax advisory support to LifeSpot in a transaction concerning the acquisition of a land plot in Warsaw, where a new Private Rented Sector (PRS) project is set to be developed. This marks another investment...

GloBE: Latest proposals from the Ministry of Finance on the shape of the R&D tax relief On 9 April, a meeting was held with representatives of the Income Tax Department of the Ministry of Finance. The purpose of the meeting was to discuss two scenarios (A and B) for changes to...

Estonian CIT is an attractive form of taxation that can bring tangible tax benefits to companies. We discussed its advantages in more detail in our previous article: https://www.mddp.pl/zamkniecie-roku-dobry-czas-na-przejscie-na-cit-estonski/ In order to benefit from estonian CIT,...

In the world of globalized business, settlements between related entities are commonplace. Transfer pricing mechanisms operate within international capital groups, allowing for the adjustment of companies’ profitability to market levels. While the OECD guidelines organize these...

Why is valuation in the RES sector so important? High-quality valuations in the renewable energy sector are increasingly becoming a critical component for the successful implementation of investments. The complexity of RES projects – from a regulatory, legal, social, economic, and...

The return tax relief is a tax preference aimed at encouraging individuals to transfer their tax residence to Poland. Importantly, the relief can be used not only by Poles returning from abroad, but also by foreigners settling in Poland for the first time.   What are the benefits...

April is the last month to file your 2024 PIT return. Although basic tax reliefs, such as the child tax relief or the thermomodernisation tax relief, are widely known and often used, there are other preferences that not everyone has heard of. In this article, we will present less...