OUR TAX BLOG
Changes ahead in TPR signing and transfer pricing representation procedures
On 31 March 2026, the Government Legislation Centre published an on-line proposal from Finance Ministry for changes in various tax regulations designed to ease the administrative burdens on taxpayers and increase agency efficiency and performance.
CBC-P filing due to be made by 31 march 2026
Polish members of multinational corporations need to make a CbC-P filing with Polish tax authorities (Head of National Revenue Administration). For entities whose fiscal year equals a calendar year the CbC-P filing for 2025 is
SENT for clothes and footwear – regulation changes as it enters into force
As of 17 March 2026, clothing and footwear classified as CN 61, 62, 64 or CN 6309 00 00 is generally subject to SENT reporting requirements once certain weight threshold are exceeded. One day before
SENT for clothes and footwear – new compliance requirements as of 17 march 2026
As of 17 March 2026, the clothing, footwear, e-commerce and transportation industries must face completely new SENT compliance requirements. Clothes and footwear shipments will have to be reported once certain weight or quantity thresholds are
Regulation extending JPK_CIT submission deadline
This is to let you know that 19 February 2026 saw the publication in Journal of Laws of a regulation extending the deadline to submit books of account in terms of corporate income tax. The
Invoice received before return filing allows you to deduct VAT for relevant reference period – Polish CJEU case
The Court of Justice of the European Union (CJEU) entered judgment on 11 February 2026 in case T‑689/24, which, importantly for Polish businesses, resolves the issue of when VAT is to be deducted if the
