Newsletters 2020

RETAIL SALES TAX TO BE INTRODUCED ALREADY AS OF 1 JANUARY 2021

2021 WILL WITNESS CHANGES IN TAX OFFICE JURISDICTION

NEW WITHHOLDING TAX REGULATIONS TO BE POSTPONED AGAIN

NEW REPORTING REQUIREMENTS FOR PAYMENT PERIODS IN COMMERCIAL TRANSACTIONS

VAT GROUP TREATMENT IN POLAND

CIT CHANGES FOR 2021 ENACTED AND SIGNED INTO LAW

IMPORTANT CHANGES FOR POSTED WORKERS

DRAFT GUIDANCE ON TRANSFER PRICING ADJUSTMENTS

SEJM ENACTS LAW TO AMEND CIT LEGISLATION - PRINCIPAL CHANGES

SENATE TO DEAL WITH LEGISLATION CHANGING INCOME TAX ACTS

GUIDANCE ON FISCAL RECEIPTS TREATED AS SIMPLIFIED INVOICES

POSSIBLE CHANGES IN SOCIAL INSURANCE CONTRIBUTIONS ON CIVIL LAW CONTRACTS

CHANGES TO REGULATIONS ON BORROWING COSTS LIMITATION ARE YET TO COME

TPR – FREQUENTLY ASKED QUESTIONS (AND ANSWERS TO THEM)

CIT CHANGES AHEAD

MINISTER OF FINANCE CLARIFIES THE PIT ACT

CONSTITUTIONAL COURT WILL LOOK INTO THE REGULATIONS ON MANDATORY DISCLOSURE RULES

ESTONIAN CIT RULES TO APPLY AS OF 2021

WHT in Poland – new developments

CONSTRUAL OF "CONTROLLED TRANSACTION"

IMPORTANT CHANGES REGARDING THE POSTING OF WORKERS

DRAFT LAW INTRODUCING THE "SLIM VAT" MEASURES

MANAGEMENT'S TP REPRESENTATION AND DEEMED INCOME

CONSTITUTIONAL COURT RULES ON THE UNCONSTITUTIONALITY OF REGULATIONS AMENDING REAL ESTATE TAXATION OF WIND FARMS IN 2018 WITH A RETROACTIVE EFFECT

NO REQUIREMENT TO VERIFY THE PAYEE FOR PAYMENTS IN EXCESS OF PLN 2M

EU TAX LEGISLATION AGENDA FOR 2020-2024

NEW CATEGORTIES OF PAYMENTS MAY BE MADE INTO TAX ACCOUNT AS OF 1 JULY 2020

SPLIT PAYMENT DISAPPLIES OBLIGATORY ACCOUNT CHECKS

UNIFORM APPROACH OF TAX AUTHORITIES TO TAXATION OF INSTALLATION OR ASSEMBLY SERVICES ON REAL PROPERTY

POLAND IMPLEMENTS ATAD II

SHIELD 4.0 LOSENS UP CERTAIN TRANSFER PRICING REQUIREMENTS

NEW WITHHOLDING TAX MECHANISM DEFERRED YET AGAIN

PRESIDENT SIGNS THE "QUICK FIXES" LAW

CHANGES IN POLISH MDR FRAMEWORK

EXTENDED TRANSFER PRICING DEADLINES

GO-LIVE DATE FOR NEW JPK_VAT DEFERRED UNTIL OCTOBER 2020

CHANGES TO LEASING CONTRACTS DUE TO COVID-19 – NO ADVERSE INCOME TAX CONSEQUENCES

TPR DISCLOSURE GUIDELINES

JUDICIAL DEADLINES THAT WERE SUSPENDED OR WITHHELD WILL RESUME

IMPORTANT CJEU RULING ON FIXED ESTABLISHMENT

MDR REPORTING DEADLINES DEFERRED

NEW WITHHOLDING TAX MECHANISM TO BE POSTPONED AGAIN

POLISH RESIDENT'S PE MAY BE REQUIRED TO WITHHOLD POLISH TAX

CERTAIN CIT FORMS HAVE BEEN REDESIGNED

INTERACTIVE FORM TP-R

OFFICIAL TAX GUIDANCE RE. USE OF PASSENGER CARS FOR BUSINESS PURPOSES

TRANSFER PRICING IN THE ANTI-CRISIS SHIELD

EXPENSE DEDUCTION LIMIT WAIVER FOR INTANGIBLE SERVICES PURCHASED STRICTLY IN RELATION TO SERVICES PROVIDED BY TAXPAYER (Article 15e(11) CIT Act)

GUIDANCE ON SAFE HARBOUR FOR LOANS

DEADLINE TO PREPARE, SIGN AND APPROVE FINANCIAL STATEMENTS EXTENDED BY 3 MONTHS

DEADLINE FOR CBC-P IS APPROACHING

SUBMISSION OF TR-R REPORTS DOES NOT WAIVE ORD-U FILING REQUIREMENT

RECENT POLISH CASE LAW ON FIXED ESTABLISHMENT

JPK_VDEK becomes obligatory as of 1 July 2020 also for large enterprises

MDR-3 TO BE FILED BY MARCH 31 BUT THERE ARE TECHNICAL PROBLEMS

2020 SAFE HARBOUR FOR LENDING TRANSACTIONS

THERE ARE TAX SCHEME DISCLOSURES THAT WILL NEED TO BE REFILED

SPLIT PAY AN INVOICE AND YOU DON'T NEED TO VERIFY IF THE PAYEE'S ACCOUNT IS WHITE-LISTED

PAC: NO PRIVATE TAX RULINGS ON MDR

WHEN PAYMENT TO NON-WHITE-LISTED ACCOUNT IS NOTIFIED TO WRONG TAX OFFICE

AS OF 1 JANUARY 2020 THE BAD DEBT RELIEF IS ALSO AVAILABLE FOR INCOME TAXES

TRANSFER PRICING ADJUSTMENTS 2019

CHANGES IN REGULATIONS ON INVOICES ISSUED PURSUANT TO CASH RECEIPTS

IMPLEMENTATION OF QUICK FIXES DIRECTIVE POSTPONED

TAX GUIDANCE RE. WHITE LIST AND SPLIT PAYMENT

NEW TAX WITHHOLDING MECHANISM DEFERRED AGAIN

twitter  RSS Feed  WTS YouTube channel