OUR TAX BLOG
Mandatory electronic submission of accounting records deferred again
A revision to the Polish Deal legislation was enacted in the form of an Act of 26 May 2023 to Amend the Goods and Services Act and Certain Other Acts ("3rd Slim VAT Package"). This
Changes to prepayment evidence requirements as of 1 Sep 2023
On 4 August 2023, the President signed the Act to amend the Goods and Services Tax Act and Certain Other Acts ("Amending Law"), introducing mandatory e-invoices and National E-Invoicing System (KSeF) with effect from 1
Tax authoriries are not uniform in their approach to deductibility of costs of lost suit
Director of National Income Information has recently issued two tax rulings on the deductibility for tax purposes of the costs of a lost suit. The rulings have two consecutive dates, with the first one, concerning
KSeF law waiting for Presidential signature
Today’s sitting of the Seym (28 July 2023) included consideration of Senate’s resolution to reject the Act to amend the VAT Act and certain other legislation (Amending Act), which introduces mandatory e-invoicing and the National
Recent tax rulings: tobotization allowance applies also to robots purchased before 2022
A corporate income tax (CIT) relief was introduced as of 1 January 2022 called robotization allowance. Article 38eb(1) of the CIT Act allows taxpayers to deduct from income up to 50% of tax costs incurred
Senate votes to reject the law introducing e-invoicing system
The 64th sitting of the Senate was held from 12 to 13 July. Among other things, the Senate worked on the proposed law to amend the VAT Act and certain other acts in order to
