OUR TAX BLOG
Further VAT changes in 2021
Further VAT changes are expected to be introduced over the next months in 2021. The amending legislation has not been finalised yet, even though some of the changes would become effective as early as 1
Draft regulations to defer the new withholding tax mechanism again
The government has just published draft regulations to again defer the entry into force of the new withholding tax mechanism. This is the sixth such deferral for CIT and fifth for PIT. The current deferral
Tax strategy – dedicated mailbox and effective date
The First Mazowiecki Tax Office in Warsaw has set up a dedicated mailbox for entities within its jurisdiction to send a notice of the website where they published their tax strategy report.
Public tax ruling re. deductibility of costs under factoring contracts
On 5 March 2021 the Minister of Finance, Funds and Regional Policy issued a public tax ruling regarding the quantification of tax-deductible costs attributable to sale of own receivables under factoring contracts. The ruling applies
Extended validity of certificates of residence for foreign parties
Recent legislation which, in addition to extending the time for preparation of TP documentation (see one of our previous newsletters), also modified the law enacted as part of the Anti-Crisis Shield 4.0 to address validity
The launch of the new withholding tax mechanism – To be deferred once again
The press service of the Finance Ministry says there are plans to again defer the effective date of the new withholding tax mechanism (this will be the 6th deferral for CIT and 5th for PIT)...
