Admission to the gym and personal training – VAT rate

Today we would like to describe a practical problem that one of our clients has encountered. It offers gym access and personal training services. What VAT rate should be applied here? According to Art.  Article 41 sec. 2 in connection with Article 146ea sec. 2  of the Polish VAT Act for goods and services listed

  • Published in VAT

Legislation and Practice – September in taxes and business law

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

Transfer pricing deadlines

We would like to remind you of the upcoming deadlines for the preparation of TP (transfer pricing) documentation for the tax year 2023. TP documentation Obliged entities prepare local TP documentation for a controlled transaction of a homogeneous nature with a value above: The local TP documentation (together with benchmarking analyses) should be prepared by

  • Published in CIT

Taxes and flooding

The Genoese Boris low and the associated weather breakdown is ravaging the south of Polish. More and more towns are struggling with floods, destroying the livelihoods of thousands of Poles. In this difficult time for many people, it is worth not being indifferent. Therefore, we encourage you to make donations to non-governmental organizations that work

8.5% lump sum for an influencer?

Over time, the behaviors and preferences of successive generations change, and thus their shopping preferences and elements that affect consumer decisions also change. Therefore, the way of reaching them is also changing. Currently, the Internet, and more specifically social media, is an increasingly popular place where companies’ advertising budgets are directed. According to Publicis Groupe’s

Legislation and Practice – August in taxes and business law

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

EUDR Regulation

Deforestation is a serious ecological and economic problem. As part of the EU’s Green Deal, the EU is taking a number of initiatives, including for sustainable forest management. One of the manifestations of this activity are the rules indicated in the so-called EUDR Regulation (Regulation 2023/1115 on the making available on the EU market and

SAF_CIT Decree

The Minister of Finance has signed the Decree on SAF_CIT. We are waiting for its publication in the “Journal of Laws”. (Decree on additional data to be added to the books of account to be transferred pursuant to the Corporate Income Tax Act) The decree is intended to implement the provisions of the Tax Ordinance,

  • Published in CIT

Disposable cup fee – end user

Taxpayers often use disposable cups, especially in their marketing efforts. However, are they aware that under the current regulations they may be charged a fee as their end user? According to Article 2 point 11ac of the Polish Product Fee Act, “the  end user shall be understood as an entity purchasing single-use plastic products, single-use

Cooking and accommodation for co-workers and CIT and VAT

In everyday business, it happens that the taxpayer funds food and accommodation for his co-workers. In our practice, we have encountered a situation in which a taxpayer hires a person working as a cook and buys food products (raw materials) for the preparation of meals. So how to recognize such benefits for CIT and VAT