At the beginning of 2025, new Polish Classification of Activities (PKD) codes will be introduced. This reform aims both to simplify the identification of economic activities and to improve compliance with international classification standards. Key changes include, inter alia the introduction of new codes for activities in rapidly growing areas such as digital technologies, the

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

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

The assumptions for the draft act amending the Act on the Agricultural Protection Fund and certain other acts were recently published. Let us remind that according to the current Act on the Agricultural Protection Fund, a fee must be paid to this fund (0.125% of the net purchase value). It was imposed on entities purchasing,

The Whistleblower Protection Act has been published in the “Journal of Laws” on Monday, 24th June. Therefore, we know the final shape of these regulations. The three-month deadline for implementing the internal procedure also runs from Monday. The scope of the violation of the law reported by the whistleblower was reduced at the last minute

Today we present you a secind part of our analysis. Importantly, according to Article 63u of the Accounting Act, which is consistent with Article 19a para. 9-10 of Directive 2013/34/EU (Directive amended by the CSRD Directive), a subsidiary of a parent undertaking with its registered office or place of management in the European Economic Area,

On the horizon, further changes in financial reporting are visible. This time it concerns the implementation of non-financial reporting provisions regarding ESG. We present you the first part of our publication. Today we describe the draft Act amending the Accounting Act, the Act on Certified Auditors, Audit Firms and Public Oversight, and certain other acts

From 1 January 2025, if a large entrepreneur has more than 20 parking spaces, then it is required to install at least one charging point and channels for electrical wires and cables to enable the installation of charging points for at least 1 in 5 parking spaces. This obligation has been imposed on entrepreneurs in

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

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