OUR TAX BLOG
Further transfer pricing compliance deadlines ahead
This is to remind you that 31 March 2023 is the due date for: filing the CBC-P notice for 2022, filing the non-residents contracts disclosure (form ORD-U) for 2022, and getting ready the master file
Family Foundation Act already signed by the President
There is a new device under Polish law called the family foundation. The organisation and operation of such foundations is regulated by the Family Foundation Act of 26 January 2023 ("FFA"), which is to become
FM thinking about deferring due dates for annual CIT filing and financial reporting
Representatives of the Finance Ministry have confirmed that plans are currently under consideration to: extend the time to file the CIT-8 return and pay the tax for 2022 by three months, i.e. until 30 June
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
