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Read more +23 April 2025 By Tomasz Jakubiak in VAT

Triangular transaction – the Polish taxpayer as a third entity

In business transactions, there is a common practice of trade (“invoicing”) between several entities, where goods are transported directly from the first to the last. The provisions of the Polish VAT Act provide for simplification for triangular transactions – under a special procedure (Article 135). Bearing in mind the above-mentioned regulations, it should be pointed
Read more +09 April 2025 By Tomasz Jakubiak in Company

The deadline for reporting on payment terms in commercial transactions is approaching

Pursuant to Article 13a of the Polish Act on Counteracting Excessive Delays in Commercial Transactions, certain taxpayers are obliged to submit a report on the payment deadlines used by these entities in the previous calendar year in commercial transactions by 30 April this year. The report should include: The following entities are considered to be
Read more +02 April 2025 By Tomasz Jakubiak in Taxes

Legislation and Practice – March in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in March. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other
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