July 1st, 2019 – withholding tax and special obligations of tax remitters in case of payments exceeding PLN 2M (0,46 mln Euro) per year From July 1st, 2019, new regulations on the collection of the withholding tax [WHT] will be applied. The change will concern payments...

Details of the foreign contractor should be included in an application for an individual tax ruling Since 30 April 2019 a new provision of the Tax Ordinance concerning individual tax interpretations has been in force. WHAT HAS CHANGED? Where an application for an individual...

SAVE THE DATE – REMINDER – CASH REGISTERS – declarations of the employees operating cash registers Dear Sir or Madam, We would like to remind you that until May 31, 2019, all taxpayers who keep records of sales using cash registers are obliged to collect appropriate...

New regulations on cash registers Dear Sir or Madam, We would like to draw your attention to new regulations regarding the recording of sales by fiscal cash registers, which entered into force on 1st May this year which: introduce online cash registers, set forth groups...

Obligatory split payment effective soon! The Ministry of Finance has published a bill amending the VAT Act and some other acts, providing for the introduction of a mandatory split payment model for certain transactions from 1st September 2019. Although, in our opinion, the...

CJEU’s Judgement in Case C-235/18 Vega International of 15 May 2018 may contribute to a change in the taxation of fuel cards in Poland On 15 May 2019, the CJEU gave a judgement in Case C-235/18 Vega International Transport and Logistic – Trading GmbH vs. the Director...

Draft new regulations on advance pricing agreements finally revealed As announced, the Ministry of Finance revealed, delayed by almost a year, draft Act on the settlement of double taxation disputes and Advance Pricing Agreements [the Act]. The following highlights the...

No deal BREXIT – import and export according to the Union and British rules Numerous voting of the British Parliament and the negotiations with the European Union have not prevailed yet the no-deal BREXIT. The no-deal BREXIT might be happening at the 12th of April 2019...

Closer to mandatory split payment in Poland Draft of the executive decision of the Council of the European Union authorising Poland to introduce a mandatory split payment mechanism was published on 23rd January 2019 by the European Commission. The draft is related to the...

Revolutionary changes in transfer pricing regulations entered into force since 1st January 2019 Since 1st January 2019 new transfer pricing regulations entered into force in the Polish Corporate Income Tax and Personal Income Tax Act. The main purpose of introduced changes...

New withholding tax (WHT) procedures in Poland – 2019 The application of new WHT rules was divided into 2 steps. From 1st January 2019 till 30th June 2019 WHT remitters, irrespective of a payment amount, in order to apply a reduced WHT rate, exemption or not to withhold...