10 KSeF challenges – according to ULVE

The Act introducing mandatory electronic invoicing using the National e-Invoicing System (KSeF) from 1 July 2024 has already been published in the “Journal of Laws”. What is the KSeF? In general, it is a system that will enable structured invoices to be issued and made available. In other words, it is a mechanism by which

  • Published in VAT

New responsibilities for digital platform operators looming

The world has recently been abuzz about the fierce competition from major technology corporations in the area of artificial intelligence (AI). And while every now and again one hears about the implementation and application of ever newer technological solutions in business, this rapidly changing economy is being followed by global legislation, including that of the

Legislation and practice – July in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in July. Legislation An amendment to the VAT Act – the introduction of a mandatory e-invoicing (KSeF) – was passed to the President. The Sejm rejected the ‘veto’ of the Senate. The Sejm passed act amending the Personal Income

Contribution of real estate – how much VAT to deduct?

Very often real estate is the subject of non-monetary contributions (in-kind contributions) to companies. Such a transaction gives rise to certain VAT consequences – both for the contributor and the receiving company. Pursuant to the wording of Article 5 sec. 1 point 1 of the Polish VAT Act, supply of goods and provision of services

  • Published in VAT

Overpayment of tax and tax liabilities

Taxpayers who show a tax overpayment, if they do not have any arrears or current tax liabilities, have the possibility to request that it be refunded or credited to “future taxes”. This is indicated by Article 76 § 1 of the Tax Ordinance, according to which: “Overpayments, together with their interest, shall be credited ex

Whistleblower legislation ahead

The European Union has made the diagnosis that a significant problem occurring in many organisations is illegal, improper or unethical activities occurring within them. In order to minimise such phenomena, a set of regulations to counteract this has been published, in the form of Directive (EU) 2019/1937 of the European Parliament and of the Council

Legislation and practice – June in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in June. Legislation The Act amending the VAT Act (the “SLIM VAT 3”) package was published in the “Journal of Laws” (item 1059). The Decree on the cancellation of the state of epidemic emergency in the territory of the

Amendments to the Tax Ordinance – details of proposals

The Ministry of Finance has published a draft of broad amendments to the Tax Ordinance. For the time being, the draft is at the stage of the so-called pre-consultation. Due to the end of the parliamentary term, it is not certain whether these changes will be adopted in the coming months. Below, we present a

From 1 July, the state of epidemic emergency ends. A number of duties will return

On 16 June this year, the Decree of the Minister of Health of 14 June 2023 on the cancellation of the state of epidemic emergency in Poland came into force. It specifies that, as of 1 July this year, the state of epidemic emergency in connection with SARS-CoV-2 infections is cancelled. This long-awaited act means

“Plastic tax” in force from 2024 – new obligations and charges related to the implementation of the SUP Directive

Sustainable development and environmental protection – these are the goals that the European Union has on its banners. It pursues them through the implementation of ambitious solutions to help minimize the harmful impact of humans on the planet, thus promoting a closed-loop economy. One of the ways to realize these goals is the Single-Use Plastic