No possibility to submit a TP statement – announcement The Ministry of Finance has indicated in today’s announcement that until the new versions of the TPR-C and TPR-P forms are published, the applicable template for the TPR Information filed for 2022 is the last applicable...

During the May holidays on May 2, 2023, the Ministry of Health published a draft regulation according to which the state of epidemic threat will be cancelled on July 1 of this year. From this day on, the suspension of deadlines for reporting domestic tax arrangements will also be...

From July 1, 2023, significant changes will come into force regarding the rules for lodging appeals against the decisions of the first instance issued by the Heads of Tax and Customs Offices. Appeals against such decisions will be submitted to the Directors of Tax Administration Chambers. Pursuant...

From July 1, 2023, significant changes will come into force regarding the rules for lodging appeals against the decisions of the first instance issued by the Heads of Tax and Customs Offices. Appeals against such decisions will be submitted to the Directors of Tax Administration Chambers. Pursuant...

The Finance Minister’s Decree of March 6, 2023 (Journal of Laws 2023, item 422) amended the the Finance Minister’s Decree of December 24, 2002- on tax information. According to the new wording, the deadline for filing ORD-U has been extended to the end of the 11th month,...

Natural persons earning income from business activity – as sole proprietors, as well as partners in some partnerships – should consider the effectiveness of the current form of taxation in the context of its change for 2023. Exceptionally, for some entrepreneurs, it will also...

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...

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...

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...

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...

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...

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,...

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...

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...

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...