OUR TAX BLOG

302. 2023

Mandatory e-invoicing deferred again

During the Business Dialogue meeting on 31 January 2023, the Finance Ministry announced plans to defer the effective date of KSeF e-invoicing obligation from 1 January 2024 to 1 July 2024. In addition to this

3001. 2023

CBAM – carbon border tax

In December 2022, the European Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of

1601. 2023

Mileage allowance rates up as of 17 Jan 2023

The Infrastructure Minister's regulation of 22 December 2022 to amend the regulation on terms governing the quantification and making of expense reimbursements for business use of passenger cars, motorcycles or mopeds thar are not employer-owned

1201. 2023

„Safe harbour” for loans in 2023

The Finance Ministry published an announcement dated 20 Dec 2022 on the base rate and margin notice for transfer pricing purposes in personal income tax (PIT) and corporate income tax (CIT). The announcement came into

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