We present below a short summary of the most important changes in tax/business law and practice in November.
Legislation
- The Act amending the Agricultural Tax Act, the Local Taxes and Fees Act, the Forest Tax Act and the Stamp Duty Act has been published in the Journal of Laws (item 1757) – changes in real estate tax.
- The Sejm passed the Act amending the Act on health care services financed from public funds and certain other acts – the minimum health premium base will be reduced to 75% of the minimum wage.
- The Act amending the Act on Tax on Goods and Services and Certain Other Acts has been published in the Journal of Laws (item 1721) – the so-called SME package.
- A draft decree amending the decree on the competence of tax authorities has been published on the website of the Government Legislation Centre – the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz is to be a specialized authority in matters of taxation with the global equalization tax, the national equalization tax and the equalization tax on under-taxed profits (GLoBE).
- Draft decrees on the list of countries and territories applying harmful tax competition in CIT and PIT have been published on the website of the Government Legislation Centre – Andorra is to be removed from the list.
- The Sejm passed the Act amending the Accounting Act and certain other acts – implementation of the Directive 2022/2464 (CSRD).
- The Sejm has passed the Act amending the Act on Packaging and Packaging Waste Management and Certain Other Acts – postponing the deposit system to 1 October 2025.
- The Act on compensatory taxation of constituent entities has been published in the Journal of Laws (item 1685) – introduction of the equalization tax (GLoBE).
- The Council of Ministers adopted a draft act amending the Act on the Agricultural Protection Fund and certain other acts – including simplifying changes, but without reducing the payment multiplier from 0.125% to 0.07%.
- The Act amending the Excise Duty Act has been published in the Journal of Laws (item 1681) – the so-called New Excise Tax Map.
- A draft decree on the exemption from the obligation to send data from the register of fixed assets and intangible assets subject to transfer under the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – exemption of taxpayers and companies that are not legal persons from the obligation to send records of fixed assets and intangible assets in JPK_CIT in the first year.
- A draft act amending the Act amending the Act on Value Added Tax and Certain Other Acts has been published on the website of the Government Legislation Centre – confirmation of mandatory postponement of the KSeF until 2026, simplifying changes.
Practice in taxes
Income taxes and transfer pricing
- Compensation for stolen goods paid to a contractor is not subject to “Estonian” CIT – individual interpretation of the Director of the National Tax Information of 5 November 2024, file reference number 0111-KDIB2-1.4010.458.2024.2.AJ.
- A merger by acquisition of a subsidiary holding highly valuable assets and receivables against the acquiring company may constitute tax avoidance – refusal to issue a protective opinion of the Head of the National Tax Administration of 14 November 2024, file reference number DKP16.8082.8.2024.
VAT
- The Ministry of Finance has launched public consultations on the new version of the structured invoice schema – FA(3): https://www.gov.pl/web/finanse/konsultacje-podatkowe-struktur-logicznych-fa3-i-farr1-oraz-koncepcji-funkcjonowania-zalacznika-do-faktury-w-ksef.
- Funding received from the NCBR is not subject to VAT – judgment of the Supreme Administrative Court of 12 November 2024, file reference number I FSK 373/24.
- Incidental sale of non-business assets by a family foundation is outside VAT – judgment of the Provincial Administrative Court in Gdansk of 13 November 2024, file reference number I SA/Gd 580/24.
International Taxes
- The condition “not to benefit from the exemption from income tax on all of one’s income, regardless of the source of its income”, is not violated by the fact that the recipient of a dividend from another EU or EEA Member State benefits from a tax exemption of an objective nature in relation to the dividend received on the basis of tax regulations implementing the provisions of the PS Directive into the national legislation. – general interpretation of the Minister of Finance of 15 November 2024, file ref. no. DD9.8202.1.2024.
- The Minister of Finance issued also a general interpretation of 20 November 2024, concerning the application of certain conditions for the exemption set out in Article 21 sec. 3 of the Corporate Income Tax Act (withholding tax on interest and royalties) – file reference number DD9.8202.2.2024.
Other
- The European Parliament voted to delay the entry into force of the requirements of the EUDR Regulation by 12 months (until December 2025).
