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Read more +31 December 2024 By Tomasz Jakubiak in Taxes

Polish minimum tax – step by step

The year 2024 is the first year for which the Polish (domestic) minimum tax will have to be settled. Therefore, since its settlement is approaching, it is worth explaining the methodology of calculating the tax (Article 24ca of the CIT Act). First of all, it should be checked whether the taxpayer is not on the
Read more +17 December 2024 By Tomasz Jakubiak in Taxes

Storing invoices only in an electronic form

More and more taxpayers are implementing the storage of invoices only in electronic form. What do tax regulations say about this? VAT According to Article 106m sec. 1 of the Polish VAT Act: “The taxpayer shall determine the method of ensuring the authenticity of origin, integrity of content and legibility of the invoice.” On the
Read more +11 December 2024 By Tomasz Jakubiak in Company

New compliance obligations – counteracting forced labour

On 19 November 2024, the Regulation of the European Parliament and of the Council on prohibiting products made with forced labour on the Union market and amending Directive (EU) 2019/1937 was adopted. It introduces a number of requirements for entrepreneurs to eliminate products manufactured with the use of forced labour. The regulation adopts the definition
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