OUR TAX BLOG
New JPK_VAT schema and duty to insert KSeF ID take effect already as of February 2026
After the National E-Invoicing System ("KSeF") takes effect, businesses will have to make sure their JP_VAT files contain KSeF identification numbers for invoices, called KSeF IDs. A relevant regulation by the Minister for Finance and
TPR adjustments – when and how to file amended transfer pricing report TPR
You may have noted that 1 December 2025 was the deadline to file the transfer pricing report (form TPR) by taxpayers whose tax year coincides with the calendar year (for other taxpayers the deadline is end
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
