OUR TAX BLOG
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
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
New due date to file report on payment terms in commercial transactions
Effective as of 4 November 2022, the Excessive Delays in Commercial Transactions (Combating) Act and the Public Finance Act were amended (for the amending act, see Journal of Laws of 2022, item 2414) to change
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
„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
Publication of corporate sustainability reporting directive
On 16 December 2022 the Official Journal of the European Union (OJ) published Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC,
