NASZ BLOG PODATKOWY
Pakiet SLIM VAT 2 – Bilety uznawane za faktury jako pierwszy etap uproszczeń
W Ministerstwie Finansów trwają prace nad kolejnym pakietem uproszczeń w podatku VAT, tzw. SLIM VAT 2. Zgodnie z opublikowanym przez resort finansów komunikatem zmiany obejmować będą następujące obszary: Fakturowanie (m.in. uproszczenia dotyczące faktur korygujących, wydłużenie
FM Guidance on Tax Residence and scope of Tax Liability with respect to individuals in Poland
The Finance Ministry ("FM") has published tax guidance of 29 April 2021 on the determination of residence for tax purposes (tax residence) of natural persons in Poland...
Draft public tax ruling on the definition of a controlled transaction
This is to alert you to the publication of the draft public tax ruling on the definition of a controlled transaction (draft dated 31 March 2021). The ruling, authored by the Minister of Finance, Funds
Simplifications in JPK_VAT files
This is to let you know that work is underway in the Finance Ministry on changes to the scope of disclosures in JPK_VAT files with tax return (JPK_V7M and JPK_V7K). The goal is to simplify
The R&D relief includes also holiday and sick pay
This is to alert you to a case which was decided by the Supreme Administrative Court (SAC) on 5 February 2021, favourably for taxpayers (case no. II FSK 1038/19). The court dealt with the issue
Guidance on transfer pricing adjustments
This is to alert you to the publication of Finance Ministry's official guidance on transfer pricing adjustments ("Guidance"), which refers to the transfer pricing adjustment regulations in force as of 1 January 2019 (specifically, Article
