We present below a short summary of the most important changes in tax/business law and practice in November.
Legislation
- Decree on exemptions from the obligation to keep records of sales with the use of cash registers was published in the “Journal of Laws” (item 2605) – extension of the exemptions from the fiscalisation obligation for 2024.
- A draft decree on the use of additional data that will have to be included in SAF-accounting books (Pol. JPK_KR) reporting has been published on the website of the Government Legislation Centre.
- Decree on the authorization of the National Tax Administration to perform the tasks of the Head of the National Tax Administration in the field of counteracting tax avoidance was published in the “Journal of Laws” (item 2601).
- Decree on the extension of the deadline for submitting transfer pricing information was published in the “Journal of Laws” (item 2571) – the deadline for submitting TPR information was extended to 31 January 2024.
- A draft decree on the use of the National e-Invoicing System (Pol. KSeF) has been published on the website of the Government Legislation Centre – inter alia issues of entitlements, authentication, access or the method of marking structured invoices made available to the buyer outside the KSeF and during a KSeF failure.
- A draft decree amending the decree on issuing invoices has been published on the website of the Government Legislation Centre – inter alia changing the components of an invoice issued by an exempt taxpayer by adding a mandatory tax identification number (Pol. NIP).
- The Council of Ministers has adopted a draft act amending the acts to support consumers of electricity, gaseous fuels and heat and certain other acts – the government wants to extend the functioning of the backstop mechanisms regarding the freezing of energy prices for 2024.
- Decree amending the decree on the types of letters that do not require a signature or stamp by the user of the e-Tax Office has been published in the “Journal of Laws” (item 2476).
- Decree amending the decree on the detailed scope and methods of implementation of certain tasks of the Agency for Restructuring and Modernization of Agriculture was published in the Journal of Laws – providing assistance to certain producers of fruit or vegetables in connection with, among others, weather damage (item 2351).
Tax Practice
Income taxes and transfer pricing
- Records for the purposes of the IP BOX do not have to be kept on an ongoing basis, it is sufficient to prepare them when settling the tax (judgment of the Supreme Administrative Court of 7 November 2023, file reference number II FSK 1027/22 and judgments of 9 November 2023, file reference number II FSK 674/21, II FSK 328/22, II FSK 229/22).
- Crowdfunding payments as part of an online fundraiser are not subject to PIT, but to the regulation on inheritance and gift tax – individual interpretation of the Director of the National Tax Information of 8 November 2023, file reference number 0111-KDIB2-2.4015.114.2023.3.M.
- The general anti-tax avoidance rule cannot be applied to settlements for 2016 (this clause entered into force during that year) – judgment of the Supreme Administrative Court of 9 November 2023, file reference number II FSK 1227/23.
- Financing a trip for the contractor’s employees is a (non-tax) cost of representation in CIT, but does not create income for the beneficiaries on account of the free of charge (PIT) benefit (judgment of the Supreme Administrative Court of 23 November 2023, file reference number II FSK 340/21).
- The IP Box relief may also be applied if the company purchases software fragments from other specialists. It does not have to conduct its B+R activities – judgment of the Supreme Administrative Court of 28 November 2023, file reference number II FSK 1578/23.
VAT
- The extension of the application of the 0% VAT rate on food is proposed by a group of Law and Justice MPs. A draft of respective novelization was proposed.
- A VAT payer should be able to recover the overpaid tax on sales to consumers – opinion of CJEU Advocate General Juliane Kokot of 15 November 2023 in (Polish) Case C-606/22.
- The sale of the right to the income generated in the future as part of the project is a provision of services for VAT purposes – judgment of the District Administrative Court in Wroclaw of 21 November 2023, file reference number I SA/Wr 410/23.
- The Supreme Administrative Court, in an extended composition, will decide whether the assignment of a development agreement constitutes a supply of goods (8% VAT) or a provision of services (23% VAT) – decision of the Supreme Administrative Court of 23 November 2023, file reference number I FSK 1661/20.
Other
- The Ministry of Digital Affairs postpones the deadline for the use of e-Deliveries to 30 December, and will additionally submit a legislative initiative to extend the implementation date to 1 January 2025.
- Vans that serve as passenger and cargo vehicles should not be subject to excise duty – judgments of the District Administrative Court in Warsaw of 16 November 2023, file reference number Act III SA/Wa 1636-8/23.
- The process of processing should also be taken into account when classifying goods under the Combined Nomenclature (CN) – judgment of the Court of Justice of the EU of 16 November 2023, file reference number C-366/22.
- Apartments intended to permanently meet housing needs should not be charged with a higher real estate tax rate, even if the taxpayer conducts business activity – judgment of the Supreme Administrative Court of 22 November 2023, file reference number III FSK 3831/21.
- Providing employees with individual and tailored personal protective equipment does not affect the amount of the accident contribution – resolution of a panel of seven judges of the Supreme Court of 29 November 2023, file reference number III UZP 6/23.
