Submitting report to the Central Statistical Office

Tax declarations and information, scheme reporting, reports to the National Bank of Poland, the Office of Competition and Consumer Protection or the Central Statistical Office. Entrepreneurs are bombarded with various types of reporting obligations. And while the first mentioned seem to be necessary, questions often arise whether it is also necessary to submit reports to

Legislation and Practice – January in taxes and business law

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

CBAM reporting postponed?

January 31 is the deadline for submitting the CBAM report for Q4 2023. It turns out that it is also possible to submit the report after the deadline of 31 January 2024. The European Commission announced in a press release published on its website that from 1 February, a “request delayed submission” function will be

B2B and B2C cash transaction limits in 2024

One of the elements of the Act amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts, known as the “Polish Deal”, was the modification of the provisions on cash payment limits. At that time, the B2B payment limit was modified (up to PLN 8,000.00) and the B2C payment limit

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Who will pay the higher tax on civil law transactions?

Since the beginning of this year, changes in the Polish tax on civil law transactions (TCLT) have come into force. A higher rate was introduced for the purchase of the sixth and subsequent apartments. How should interested parties manage the purchase of more apartments, taking into account this tax? As a reminder, as of 31

Manager on a “lump sum” of 8.5%

A good manager in a company is a treasure. His proactive actions can be the driving force of many businesses. Working in such a position, often on a “B2B” contract, such people will often have to choose the best form of taxation. Of course, it depends primarily on the amount of revenues generated and the

Legislation and Practice – December in taxes and business law

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

Foreign artists’ fees and withholding tax (WHT)

King Charles awarded the singers of the Korean band Blackpink with the Orders of the British Empire, and soon we can expect their concerts in other parts of Europe, including Poland. Taylor Swift, after being named Time magazine’s Person of the Year 2023, is embarking on a major tour of Europe starting in the new

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Taxes in 2024

We would like to present you with a short, original summary of important tax and business law topics in 2024. This applies both to changes in tax law and other important issues. It is worth analysing them in terms of their impact on your business. National System of e-Invoices (Pol. KSeF) The tax “number one”

Taxation of Christmas gifts for employees

Over the past few years, Christmas has accustomed us to two things. Autumn, rainy weather and … annually recurring questions about the correct taxation of Christmas gifts given to employees. And while we can’t do anything about the weather (we can only recommend tea with cloves and ginger), in the case of the second topic,