OUR TAX BLOG
Polish Court upholds right to deduct VAT on CSR expenses
On 1 October 2025, the Provincial Administrative Court in Gdańsk ("Court") entered judgment in case no. I SA/Gd 561/25, holding that the petitioner was entitled to deduct VAT on expenses related to corporate social responsibility
Finance Ministry publishes new version of TPR advisory brochure
On 31 October 2025, the Finance Ministry published what is already the sixth release of its Q&A advisory brochure which concerns transfer pricing reporting compliance through use of form TPR (Informacja o cenach transferowych). What's
KSeF certificate – a new tool to work with KSeF
Use of the National System of E-Invoices (KSeF) requires authentication of the taxpayer or their representative. The Finance Ministry proposes KSeF Certificates as a solution for this. KSeF Certificate is an authentication tool allowing your
Latest from CJEU on tooling arrangements
On 23 October 2025, the Court of Justice of the European Union (CJEU) entered an important judgment on the right to reclaim VAT charged on the purchase of tools to be used by somebody else
Changes to deduction limits on passenger car lease and depreciation expenses
Please be advised that, as of 1 January 2026, new regulations will come into effect regarding the deductible limits on passenger car leasing and depreciation expenses for tax purposes. The changes have been introduced under
CBAM – definitive arrangement as of 1 January 2026
1 January 2026 is the effective date of the definitive CBAM arrangement that ends ng the transitional period. With the definitive mechanism approaching its entry into force, the Council of the European Union adopted a
