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If you have any questions regarding the discussed or other changes, Rödl & Partner experts will be happy to help you.
On 1 January 2025, some taxpayers who have so far settled their taxes in ordinary revenue offices, will move under the jurisdiction of heads of specialised revenue offices, designed to handle so-called large taxpayers.
The bill amending the CIT Act, which the Ministry of Finance presented at the end of June, suspends the application and modifies the minimum income tax regulations.
Effective 28 July 2022, the allowance payable to employees for domestic business travel will increase to PLN 38 per day.
The Finance Ministry's draft amendments to the CIT Act repeal the provisions on hidden dividend that were supposed to become effective in 2023.
The Polish President signed on 14 July 2022 the Act on Crowdfunding of Business Undertakings and Assistance for Borrowers.
Another, third version of the Bill on the Protection of Whistleblowers, i.e. persons who report or disclose breaches of law in the private or public sector, was published on the website of the Government Legislation Centre on 7 July 2022.
Poland should implement two EU directives by 1 and 2 August 2022: the work-life balance directive and directive on transparent and predictable working conditions in the European Union, respectively.
The Council of the European Union has issued a final decision allowing mandatory electronic invoicing in Poland from 2024.
The Council of Ministers has adopted a draft amendment to the Labour Code. It will regulate remote work and alcohol testing at work.
The Act on the Rules of Implementation of Tasks Financed from EU Funds in the Multiannual Financial Framework 2021–2027 was promulgated on 20 May 2022.
Starting from 28 May 2022, sellers and service providers in the European Union must comply with new rules under Directive 2019/2161 as regards the better enforcement and modernisation of Union consumer protection rules (Omnibus Directive).
A penalty of up to 20 million zloty – such is the risk taken by those who do not fulfil the obligations arising from the EU regulations imposing sanctions as a result of Russia's aggression against Ukraine.
The Polish president has signed the statute amending the law on electronic deliveries. It postpones the effective date of specific solutions for e-Deliveries until January 2024 at the latest.
On 21 April 2022, the Supreme Administrative Court (SAC) issued judgment no. III FSK 183/21 in which it dealt with the chargeability of real property tax in the case of a structure which has not been entered in tangible asset records but received an occupancy permit already.
On 30 March 2022, Poland received approval from the European Commission to introduce obligatory e-invoicing.
An amendment to the Local Taxes and Fees Act effective since 1 January 2022 dispels taxpayers' doubts as to the applicability of the exemption of land developed with railway buildings and structures from real property tax.
Breakthroughs are coming to communication between public institutions (e.g. public administration) and non-public organisations (e.g. commercial companies) in the form of e-Delivery implemented by virtue of the Electronic Delivery Act (the "e-Delivery Act").
The Polish President signed on 14 April 2022 the Act on Specific Steps to Counteract Supporting Aggression against Ukraine and to Protect National Security.
The second, completely revised version of the Whistleblower Protection Bill was published on the website of the Polish Government Legislation Centre on 12 April 2022.
The Russian Federation's military aggression against Ukraine started on 24 February 2022 and led the European Union to launch a series of sanctions against individuals and entities from Russia as well as Belarus supporting it in its war.
The Polish president has signed the amended Code of Commercial Companies. The amended act will enter into force 6 months after publication.
The Polish Council of Ministers adopted guidelines for the updated Poland's Energy Policy 2040 – also referred to as PEP2040 – on 29 March 2022.
New groups of goods have been covered by the SENT system since 22 February 2022.
The Ministry of Finance published on 24 March 2022 a bill amending the Act on Personal Income Tax and certain other acts.
The Ministry of Finance has announced that it is working on solutions postponing the obligation for enterprises to integrate online cash registers with payment terminals until 1 January 2025.
The Special Act has already been in force retrospectively since 24 February 2022.
On 15 March 2022 the European Union imposed a fourth package of economic sanctions in response to Russia's aggression in Ukraine.
The Finance Minister's Regulation of 7 March 2022 amending the Regulation on other deadlines for fulfilment of obligations related to recording, compiling, approving, publishing and filing reports or information with the competent registers, entities or authorities entered into force on 10 March 2022.
The Act on Assistance to Citizens of Ukraine in connection with an armed conflict in that state was published in the Journal of Laws and entered into force on 12 March 2022.
30 April 2022 is the deadline for making an entry into the register of trust and company service providers (TCSP). TCSP activities have become regulated activities.
A draft law on assistance to citizens of Ukraine in connection with an armed conflict in that state was published on 3 March 2022.
The government is working on the second version of the anti-inflation legislative package. The lower chamber of Polish parliament has passed the bill amending the Value Added Tax Act.
The fact that a company is registered in Poland does not mean that it is subject to taxation here.
Investment agreement is a new tax law instrument introduced by the Polish Deal. Regulations concerning the investment agreement entered into force on 1 January 2022.
A draft regulation extending deadlines for preparing financial statements, including consolidated financial statements for 2021 has been published.
The Customs Department of the Ministry of Finance announced on 26 January 2022 its decision to phase in the Customs Special Procedure.
Who is obliged? A taxpayer who conducts both taxable and tax-exempt activity, the so-called mixed activity.
1 January 2022 was the effective date of the Announcement of the Minister of Finance of 21 December 2021 concerning the type of the base rate and the margin used for transfer pricing purposes in the area of income tax.
The list of entities which – if they were entered in the National Court Register before 31 October 2021 – are obliged to register their ultimate beneficial owner with the UBO Register by 31 January 2022.
The amended Foreigners Act was signed into law in early January 2022 to modify procedures for hiring foreign workers, especially those from Ukraine, Belarus, Russia, Moldova, Georgia and Armenia.
The Polish Deal regulations upgrading the withholding tax system in Poland became law on 1 January 2022.
The Minister of Finance signed on 7 January 2022 a regulation extending deadlines for payment of personal income tax advances.
The Minister for Finance issued on 15 December 2021 a general tax ruling in which he cleared doubts concerning CIT.
The tax package of the Polish Deal was published on 23 November 2021 in the Journal of Laws of the Republic of Poland. As a result, 26 acts have been amended.
The draft bill on the protection of persons reporting breaches of law is at an advanced stage of the legislative process.
New laws were enacted on 30 March 2021 which introduce a new type of excise duty returns. The new laws require taxpayers to file quarterly returns and simplified quarterly returns.
This is part 2 of our calendar for the first months of the new year. It includes important dates and reminders of significant legal and tax issues.
New year brings new challenges and opportunities but also obligations. Below please find important dates and tax and legal issues planned for the next few months of the new year.
The lower chamber of Polish parliament (Sejm) passed the amended tax bill dubbed “Polish Deal” on 1 October 2021.
The existing laws on counteracting money laundering and terrorist financing will be amended on 31 October 2021.
Legislative work on the bill to enable employers to check the vaccination status of their employees or customers is still at the stage of evaluation and further review.
Another round of legislative changes to the Polish Register of Ultimate Beneficial Owners (UBO Register, or CRBR in Polish) will come into force on 31 October 2021.
1 January 2022 is the deadline for the European Union Member States to implement Directive (EU) 2019/770 on certain aspects concerning contracts for the supply of digital content and digital services.
The draft Polish Deal, which has been recently submitted to the lower chamber of Polish parliament (Sejm), modifies the withholding tax regulations.
Businesses will be able to issue standardised invoices in the National e-Invoicing System (Polish: KSeF) from 1 January 2022.
The Ministry of Finance presented new proposals for the tax part of the Polish Deal on 8 September 2021. The amount and rules of accounting for the health insurance contribution, the rules of accounting for tax reliefs, the structure of the homecoming relief and Estonian CIT rates will be changed in the first place.
The Draft Polish Deal changes requirements for tax exemption in the Polish Investment Zone (PIZ) and Special Economic Zones (SEZs).
The Ministry of Health has announced that it has started work on a bill amending the so-called COVID Act. The bill envisages solutions enabling employers to obtain from their employees some information.
A bill amending the Personal Income Tax Act, the Corporate Income Tax and certain other laws as well as details of the planned changes in tax laws were presented on 26 July 2021.
Draft Polish Deal legislation includes a number of changes concerning the tax aspects of using cars in business.
Changes planned under the Polish Deal provide for a new form of flat rate tax on income earned abroad for persons who move their tax residence to Poland.
Registration with TAX FREE IT system on the PUESC 2 platform started on 1 July 2021.
The Polish Deal is going to bring us big changes in the flat-rate personal income tax.
As part of the numerous changes introduced under the Polish Deal, provisions are expected that relax the rules for applying flat tax on income of companies – Estonian CIT.
On 17 August 2021, the Government adopted the bill amending the Code of Commercial Companies, which was submitted to the lower chamber of Polish parliament (Sejm) on 23 August 2021.
1 July 2021 was the deadline for updated registration with the Central Register of Excise Entities (Polish abbreviation: CRPA).
The bill amending the CIT Act, which is one of the key elements of the Polish Deal, includes a number of modifications which greatly affect real estate sector.
We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.
The Polish Deal introduces new requirements for enterprises with respect to keeping records and books of account.
The bill on the so-called Polish Deal introduces significant modifications to taxation of income from lease, rental and other similar contracts.
The so-called Polish Deal includes many important changes. One of them is a new provision designed to eliminate illegal employment.
One of the modifications announced in the Polish Deal is about the calculation of the new tax bracket and a new personal exemption amount which is deductible from income tax.
The Ministry of Finance has published an interactive TPR-C (3) form for providing transfer pricing information by corporate taxpayers.
The Ministry of Finance published on 26 July 2021 the long-awaited draft tax regulations to be implemented as part of the Polish New Deal.
The Minister of Finance signed on 16 July 2021 a regulation waiving the tax on income derived from forgiven subsidies from the Polish Development Fund (PDF).
Representatives of the EU Member States agreed on 1 June 2021 a joint position on a draft directive concerning publication of data disclosed in Country-by-Country (CbC) reports.
The EU Single-Use Plastics Directive entered into force on 3 July 2021. All Member States had to implement the directive into their respective domestic legal systems by that date.
The Minister of Finance issued on 7 May 2021 a general tax ruling on the application of income tax laws governing exchange of shares.
On 1 July 2021, a regulation amending the rules on Standard Audit Files for Tax with VAT return (JPK_V7) came into force.
The legislator has postponed the initial deadline for introducing electronic inboxes by, among others, entities entered in the National Court Register (KRS).
Yet another draft regulation postponing the effective date of the "pay-and-refund" mechanism, this time until 31 December 2021, has been published in June.
The extension of the implementation period until December 2021 will allow authorities to prepare for the implementation of the ICT system to be used for handling court proceedings.
The deadline for announcing the opening of simplified restructuring proceedings (SRP) in the official bulletin Monitor Sądowy i Gospodarczy has been extended until 30 November 2021.
The Act on Electronic Service of Documents is to enter into force on 1 July 2021. The new regulations will change the rules that commercial companies will have to follow.
Since 2020 CIT payers can disclose under tax-deductible costs notional interest on internal financing coming from a few sources.
Sports passes such as a MultiSport card are one of the most popular benefits offered by employers to their employees.
The deadline for Polish VAT-registered taxpayers to apply for a refund of VAT charged in another EU Member State in 2020 expires on 30 September 2021.
The CJEU issued a judgment on 3 June 2021 in an Austrian case of Titanium (file no. C-931/19), in which it ruled on the existence of a fixed establishment.
In mid-April, the European Commission adopted revised guidelines on regional State aid for 2022-2027. The changes will alter the Member States' regional aid maps for aid granted after 1 January 2022. More »
The Council of Ministers adopted a bill amending the Value Added Tax Act and the Banking Act on 26 May 2021. More »
On 23 April 2021, the Ministry of Finance issued its explanatory notes on the Slim VAT package and selected solutions clarifying the VAT Act. More »
The Ministry of Development, Labour and Technology published on 19 May 2021 a bill amending the Labour Code to include the remote work rules for good. More »
Real property tax is sometimes troublesome for taxpayers carrying on a business activity and obliged to complete detailed returns every year. More »
An act amending the Anti-Money Laundering Act became law on 30 March 2021. Some of its provisions took effect from mid-May. More »
The so-called Polish New Deal was presented on 15 May 2021. The program covers 10 most important aspects of social life. More »
Entities obliged to file annual financial statements must do it by electronic means only. This means that they need an electronic signature to be able to submit the documentation to the National Court Register or the National Revenue Administration. More »
Please be reminded about the obligation to include the BDO registration number on all documents you prepare in connection with your business activity. More »
The Polish Ministry of Finance published on 31 March 2021 the final version of explanatory notes regarding transfer pricing adjustments. More »
Starting from June 2021, the Polish personal identification number PESEL will be the only correct identification number for tax purposes of individuals. More »
The CJEU issued on 15 April 2021 a judgment in C-935/19 on whether tax authorities may impose a 20% VAT sanction on taxpayers. More »
The deadlines for filing a transfer pricing information return and a statement on the preparation of the local file have been extended. More »
Frequent changes in law are one of the main reasons why companies decide to outsource their tax accounting and tax reporting. More »
Remote work during the pandemic in the context of accounting for personal income tax is welcomed by tax authorities. More »
On 26 March 2021, the Minister of Finance, Funds and Regional Policy signed a regulation extending the deadline for filing annual CIT returns by taxpayers until 30 June 2021. More »
On 5 February 2021, the Government Legislation Centre published on its website the bill amending the Value Added Tax Act and certain other acts. More »
The deadline for filing the annual PIT return and payment of the tax by PIT taxable persons expires on 30 April 2021. More »
The regulation of the Minister of Finance which excludes the mandatory withholding tax on payments exceeding 2,000,000 million zloty in one year to one entity is in force until 30 June 2021. More »
The deadline for payment of retail sales tax (RST) and filing the PSD-1 tax return for February 2021 expires on 25 March 2021. More »
Due to the difficult situation caused by COVID-19 the Ministry of Finance has decided to extend the deadlines for preparing the financial statements in 2021. More »
The Court of Justice of the European Union issued a ruling, which concerns entities which are part of a VAT group and whose principal establishment is in one and a branch in another EU Member State. More »
The Minister of Finance issued a general tax ruling on the possible amendments to lease agreements and the consequences of the sale of the leased item to a third party during the effective term of the agreement. More »
31 March 2021 is the deadline for payment of the 2020 environmental fee for gases or dusts released into the air by vehicles as a result of fuel combustion. More »
31 March 2021 is the deadline for filing your flat corporate income tax return (IFT-2R). More »
The Public Finance Committee passed a parliamentary amendment to the draft act amending the Excise Duty Act and some other acts at its yesterday’s session. More »
Deadlines for the fulfilment of certain obligations related to the database of products, packaging and waste management (waste database – Polish abbreviation: BDO) expire in February and March. More »
Dominika Tyczka-Szyda
Tax adviser (Poland)
Partner
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Anna Smagowicz-Tokarz
Attorney at law (Poland)
Associate Partner
