TAX ALERTS

TAX ALERTS

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. Because in 2023...
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...
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’. Our experience...
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 use of ICT systems. Above all,...
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 on 1st January 2023. Below please find a summary of the key changes introduced by the “Polish...
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 change in tax settlements...
Income tax on buildings returns from June 2022
By the announcement of the Minister of Health, from May 16, 2022, the state of epidemic in Poland is cancelled and the state of epidemic threat is introduced. This change means that the suspension of the income tax on buildings, the so-called the minimum tax on buildings, will apply...
The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes
The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing. This trend brings some legal issues, also in terms of the VAT area. As a rule, charging electric cars is considered a...
A thorough revision of the Polish Deal: PIT-related changes
On 24 March 2022, a bill amending the Personal Income Tax Act and certain other acts (hereinafter: Amendment) was published. The Amendment introduces significant modifications to the so-called Polish Deal, which came into force on 1 January 2022. These changes are in principle assumed...
New version of the JPK_FA structure from the 1st of April
The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting the scope and content of the data presented therein to the current...
Beginning of a year brings (even more) obligations - ‘to do’ list for transfer pricing in Q1 2022
After a demanding December, some taxpayers will not rest at the beginning of the year. Taxpayers will face these obligations in Q1 2022: CBC-P notification Who? This obligation applies to entities belonging to capital groups that must submit CBC-R report in a country other than Poland....
March 31 is the deadline for submitting the statements regarding real estate companies
By March 31, 2022[1], real estate companies and their shareholders / partners must file information on: in the case of information provided by real estate companies – entities owning, directly or indirectly, shares along with the number of such participation rights held by each of...
Depreciation rates may be decreased ex post for years that are not covered by statute of limitations
In accordance with the judgment of the Supreme Administrative Court of 3 February 2022 in case II FSK 1413/19 it is admissible to adjust tax depreciation rates for years that are not yet covered by statute of limitations. The judgment is ground-braking especially for taxpayers that:...
1 2 3 8

Client contact

Barbara_Lenarcik_MDDP

Barbara Lenarcik

Business Development & Marketing Communications

Tel.: +48 510 915 615

Send an inguiry

Media contact

dorota_ch_dziekanska

Dorota Chruściel-Dziekańska

Communications Practice Leader

Tel.: +48 500 127 570

Events

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. Because in 2023...
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...
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’. Our experience...
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 use of ICT systems. Above all,...
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 on 1st January 2023. Below please find a summary of the key changes introduced by the “Polish...
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 change in tax settlements...
Income tax on buildings returns from June 2022
By the announcement of the Minister of Health, from May 16, 2022, the state of epidemic in Poland is cancelled and the state of epidemic threat is introduced. This change means that the suspension of the income tax on buildings, the so-called the minimum tax on buildings, will apply...
The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes
The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing. This trend brings some legal issues, also in terms of the VAT area. As a rule, charging electric cars is considered a...
A thorough revision of the Polish Deal: PIT-related changes
On 24 March 2022, a bill amending the Personal Income Tax Act and certain other acts (hereinafter: Amendment) was published. The Amendment introduces significant modifications to the so-called Polish Deal, which came into force on 1 January 2022. These changes are in principle assumed...
New version of the JPK_FA structure from the 1st of April
The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting the scope and content of the data presented therein to the current...
Beginning of a year brings (even more) obligations - ‘to do’ list for transfer pricing in Q1 2022
After a demanding December, some taxpayers will not rest at the beginning of the year. Taxpayers will face these obligations in Q1 2022: CBC-P notification Who? This obligation applies to entities belonging to capital groups that must submit CBC-R report in a country other than Poland....
March 31 is the deadline for submitting the statements regarding real estate companies
By March 31, 2022[1], real estate companies and their shareholders / partners must file information on: in the case of information provided by real estate companies – entities owning, directly or indirectly, shares along with the number of such participation rights held by each of...
Depreciation rates may be decreased ex post for years that are not covered by statute of limitations
In accordance with the judgment of the Supreme Administrative Court of 3 February 2022 in case II FSK 1413/19 it is admissible to adjust tax depreciation rates for years that are not yet covered by statute of limitations. The judgment is ground-braking especially for taxpayers that:...
1 2 3 8

Client contact

Barbara_Lenarcik_MDDP

Barbara Lenarcik

Business Development & Marketing Communications

Tel.: +48 510 915 615

Send an inguiry

Media contact

dorota_ch_dziekanska

Dorota Chruściel-Dziekańska

Communications Practice Leader

Tel.: +48 500 127 570

Events