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EUDR Regulation

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

SAF_CIT Decree

The Minister of Finance has signed the Decree on SAF_CIT. We are waiting for its publication in the “Journal of Laws”. (Decree on additional data to be added to the books of account to be transferred pursuant to the Corporate Income Tax Act) The decree is intended to implement the provisions of the Tax Ordinance,

  • Published in CIT

Disposable cup fee – end user

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

Cooking and accommodation for co-workers and CIT and VAT

In everyday business, it happens that the taxpayer funds food and accommodation for his co-workers. In our practice, we have encountered a situation in which a taxpayer hires a person working as a cook and buys food products (raw materials) for the preparation of meals. So how to recognize such benefits for CIT and VAT

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 Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

Changes in the fee for the Agricultural Protection Fund?

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,

PR costs as taxable costs

Sometimes there is a need to cooperate with journalists as part of business activity. This is particularly the case when we want to promote a new product in the media by coordinating and editing the notes of cooperating journalists. For this purpose, a number of expenses called PR (Public Relations) costs are incurred. These costs

  • Published in CIT

Changes in the health insurance contribution?

MPs of the Third Way have recently submitted a draft of changes to the regulations on health insurance contributions in the Sejm. The draft act provides for the introduction of three thresholds in which, depending on the income generated, a uniform monthly contribution will be paid in the amount of: The draft act also provides

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 Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

Whistleblowers – the Act has been published

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

Changes in RET are getting closer

Yesterday, a draft amendment act was published on the website of the Government Legislation Centre, introducing new rules for taxation of real estate tax, among others, of structures or underground garages in residential buildings. Structures It is proposed that the concept of “structure” should include: 1. Facilities listed in the appendix to the Act, as

Sale of receivables by a natural person

Natural persons may be entitled to receivables, e.g. for granting a loan. It is possible that such a claim will be sold. What tax consequences can this entail? PIT Pursuant to Article 10 sec. 1 point 7 of the Polish PIT Act, the sources of income are cash capital and property rights, including the sale

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