We present below a short summary of the most important changes in tax/business law and practice in August.
Legislation
- Decree on additional data to be added to the books kept and subject to transfer under the Corporate Income Tax Act has been published in the Journal of Laws (item 1314) – additional designations for SAF-accounting books.
- A draft Act on the minimum wage for work has been published on the website of the Government Legislation Centre – a new regulation on the rules for determining this remuneration.
- A draft Decree on exemptions from the obligation to keep records of sales with the use of cash registers has been published on the website of the Government Legislation Centre – a catalogue of exemptions for 2025 and 2026.
- The assumptions for the draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts have been published on the website of the Government Legislation Centre – including restricting changes (e.g. with regard to family foundations or IP Box) and clarifying changes (e.g. with regard to a broader CIT exemption for non-governmental organizations).
- The Council of Ministers has adopted a draft act amending the Personal Income Tax Act and the Act on Flat-Rate Income Tax on Certain Revenues Earned by Natural Persons – the introduction of the so-called “cash PIT”.
Practice in taxes
Income taxes and transfer pricing
- The Ministry of Finance has consistently taken the position that in the case of mobile workers, income in PIT from the employer’s financing of accommodation does not arise. The Ministry also consistently believes that there will be income in PIT for posted workers. Recent judgments do not change this approach, because it is not known which line of case law will become dominant. Therefore, it is too early to say whether there will be any changes in the regulations – response to parliamentary question no. 3606 of 1 August 2024, file reference number DD3.054.24.2024.
- The legalization fee may be a tax-deductible cost in CIT – judgment of the District Administrative Court in Warsaw of 8 August 2024, file reference number III SA/Wa 1303/24.
- Contractual penalties do not generate a tax obligation in the scope of the “Estonian” CIT – individual interpretation of the Director of the National Tax Information of 9 August 2024, file reference number 0111-KDIB1-3.4010.352. 2024.1.MBD.
- Remuneration for the rental of assets that the company has previously sold to a shareholder generates taxation on hidden profits in the “Estonian” CIT, even if the remuneration is set at the market level – judgment of the District Administrative Court in Gdansk of 13 August 2024, file reference number I SA/Gd 394/24.
- Work on innovative products commissioned by the client does not give the right to settle the R+D relief – judgment of the Supreme Administrative Court of 21 August 2024, file reference number II FSK 595/24.
VAT
- “Due diligence” in VAT should be carried out at the time of the transaction, and not post factum – judgment of the Supreme Administrative Court of 21 August 2024, file reference number I FSK 1619/20.
- The sale of land with underground installations may be treated in some cases as the sale of undeveloped land – judgment of the Supreme Administrative Court of 23 August 2024, file reference number I FSK 1670/20.
- The Ministry of Finance has announced that the updated FA(3) logical structure for e-invoices will be published in autumn 2024.
International Taxes
- The Polish tax remitter may not apply the provisions of the DTT to the final recipient if the recipient is not the beneficial owner of the receivables. The so-called look-through approach cannot be used here (individual interpretation of the Director of the National Tax Information of 9 August 2024, file reference number 0111-KDIB2-1.4010.301.2024.1.BJ).
Other
- The Minister of Digital Affairs confirmed that the deadline for the mandatory use of e-Deliveries is January 1, 2025.
- The above-mentioned draft Act on the minimum wage provides for an increase in sanctions or the introduction of interest for late payment of remuneration.
- A taxpayer cannot correct invoices when the intention to initiate an audit has been notified, especially if the irregularities that have already been detected have already been documented – judgment of the Supreme Administrative Court of 2 August 2024, file reference number I FSK 1097/20.
