OUR TAX BLOG
Polish implementation of “SUP Directive” enters into force – new compliance duties for business
The Journal of Laws has published the Act of 14 April 2023 implementing Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019, called Single-Use Plastics (SUP) Directive, which seeks
Structured invoices (KSeF)
On 9 May 2023 the Cabinet issued final draft of the National e-Invoicing System (KSeF) Bill, which will now be processed in parliament. In accordance with the current draft, e-invoicing will become obligatory as of
Finance Ministry is working on form TPR-C
On 26 April 2023 the Finance Ministry provided working drafts of the logical schema for electronic forms TPR-P and TPR-C (transfer pricing reports). The drafts were prepared on the basis of official proposals published on
State of epidemic emergency expected to end
The Council of Ministers Regulation of 27 March 2023 took effect as of 31 March 2023 to amend the earlier regulation that laid down certain COVID-19-related restrictions, orders and prohibitions ("Amending Regulation"). The Amending Regulation
Important CJEU ruling in a polish case – charging of electric vehicles is considered as supply of goods
After years of debates surrounding the classification of e-charging for VAT purposes as either provision of services or a supply of goods, the CJEU has spoken on this topic. In today's ruling in the Polish
VAT warehouse – new solution to simplify VAT campliance
The Finance Ministry have announced having started efforts to implement the VAT warehouse solution in Polish law. They published an on-line document with preliminary heads of the proposed act to amend the VAT Act. The
