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

Legislation and practice – May in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in May. Legislation The President signed the Act amending the VAT Act – the “SLIM VAT 3” package. The President signed the Act amending the VAT Act and the Act on the National Fiscal Administration. It has already been

“SLIM VAT 3” – final changes from 1 July

This week, an amendment to the VAT Act – the so-called “SLIM VAT 3” package – was published in the “Journal of Laws”. This means that we are already sure what changes await taxpayers as of 1 July this year. Below, we present their brief description. An important change is the abandonment of the requirement

  • Published in VAT

Sale of business premises and housing relief

One of the more interesting reliefs in the Polish tax system is the so-called housing relief, which allows individuals to ‘save’ on taxes in a situation where they sell a property they own and use the proceeds from this transaction to realize a housing purpose. In practice, however, this relief is associated with a number

TCLT as a tax-deductible cost

Can the tax on civil law transactions (TCLT, sometimes also functioning as stamp duty) be a tax-deductible cost? When formulating the answer to such a question, as is very often the case in taxation, the answer is – it depends. General principles According to Article 15 sec. 1 of the Polish CIT Act, tax-deductible costs