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Will the KSeF be postponed?

A likely change of government in Poland, or a postponement of the implementation of the ViDA package at the European Union level, and on the other hand, a draft regulation adapting SAF-T files to new e-invoicing solutions. What does the future hold for the obligatory e-invoicing (Pol. KSeF)? Will it be postponed? Current state In

  • Published in VAT

Taxes of tomorrow or already – taxes of today?

Technological development has never been as fast as it is in the history of mankind. There is no doubt that humanity is on the verge of change, and it is coming at a speed that has not been reflected anywhere else in the past. The world is changing before our eyes, and solutions such as

Snacks and drinks in a workplace and VAT

A cookie, juice, some exotic fruit and even salty sticks. This is a common set of delicacies in company canteens, which no longer surprises anyone. Nowadays, especially in larger companies, it is becoming a standard for the employer to provide employees with various types of treats or snacks free of charge. And it’s no wonder.

  • Published in VAT

EUR 50 million and what’s next?

Thresholds, limits. These are words that are conjugated in all cases in accounting or tax departments, especially at the turn of the year. And of course, this is not without reason. To a large extent, Polish tax system assigns taxpayers to specific obligations through the appropriate limits or thresholds they reach. One of them is

Legislation and Practice – October in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in October. Legislation Tax Practice Income taxes and transfer pricing VAT International Taxes Other

Jubilee awards for employees – PIT or inheritance and gift tax?

Birthdays, name days, birth of a child, round anniversaries of work experience, company anniversary, wedding, professional success. The list could go on and on – there are plenty of opportunities to give a gift to a subordinate appreciating it and showing a gesture of remembrance at the same time! However, how to treat such a

Income from shares with interest in one source of income

Taxpayers often sell shares with a deferred payment date or payment in instalments. They are then faced with a dilemma – how to classify income (revenue) from the price itself and the interest associated with it? An important issue with regard to the proper classification of such receivables is to determine whether the interest in

MPLS and Polish withholding tax

MPLS is a routing technique in telecommunications networks that directs data from one node to the next based on labels rather than network addresses (source: Wikipedia). It is more and more often an element of settlements with software providers to Polish taxpayers. If the service provider is a foreign entity, then the issue of withholding

  • Published in CIT

Legislation and practice – September in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in September. Legislation Tax practcie Income taxes and transfer pricing VAT International taxation Other

Important deadlines approaching

The upcoming weeks will bring many important deadlines related to the area of tax and business law. It is worth analyzing these responsibilities. Entry into force of the eleventh EU sanctions package against Russia and Belarus – the need to have import documentation On 30th September, the so-called eleventh package of EU sanctions against Russia

Sale of unfinished residential investment and 8% VAT

In real estate industry, it often happens that the subject of the transaction is an unfinished development investment. In this context, it is important from the perspective of VAT to determine the status of a given investment, i.e. to indicate whether we are dealing with the land itself or with real estate in the form

  • Published in VAT

Carbon Border Tax getting closer

On 17 August this year, the European Commission published the Implementing Regulation laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council (hereinafter referred to as: “CBAM Regulation”) with regard to reporting obligations for the purposes of the mechanism of adjusting prices at borders taking into

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