1003. 2021

Official guidance on transactions with tax havens

This is to let you know that 5 March 2021 saw the launch of tax consultations on draft transfer pricing guidance on the presumption and due diligence provisions in CIT Act Article 11o(1b) and PIT

303. 2021

Coronavirus-related changes for taxpayers (CIT and PIT)

This is to let you know that the Polish Parliament (Sejm) passed a law on 25 February 2021 amending the Excise Tax Act and certain other legislation ("Amending Law"). The Amending Law introduces a number

2302. 2021

Public VAT ruling – Fuel cards

15 February 2021 saw the publication of Finance Minister's public tax ruling on the VAT treatment of transactions involving fuel cards. The ruling was issued in the wake of CJEU's decision in case C-235/18 Vega

1202. 2021

Annual CIT due date postponed until 30 June

On 11 February, the Sejm's Public Finances Committee passed an MP-originated amendment proposal according to which the due date for settlement and payment of annual corporate income tax would be moved from 31 March 2021

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