SENT – clothing and footwear

17 March – this is an important date for business, as from that day onwards, the obligations to monitor the transport of clothing and footwear in the SENT system are updated. Therefore, it is worth recalling the most important issues in this regard. According to Article 2(7) of the SENT Act, a sending entity is

Legislation and Practice – February in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in February. Legislation The Council of Ministers adopted a draft act amending the Accounting Act – exempting selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026. The Decree on the

Collective invoices and the KSeF – a new problem for taxpayers?

A well-known method used by taxpayers when issuing a collective correction invoice was to refer to the corrected original invoices in its attachment. But exactly. It was. Since the entry into force of the obligatory KSeF system, this method, combined with the so-called concept of edge invoices, seems to be a thing of the past.

  • Published in VAT

Do the authorities charge interest even though they have overpayments?

Tax interest on arrears has specific functions assigned to it by law, it also has indicated moments when it begins and when it ends. However, practice shows that tax authorities, perhaps looking for additional funds to the state budget, tend to extend the periods for which this interest is calculated, even though in practice the

“Employee” invoices and tax costs

An important item in taxpayers’ settlements is broadly understood “employee costs”. Among them, we often deal with a situation where employees first incur costs and then apply for their reimbursement. In practice, this often applies to items such as the costs of: prescription glasses/contact lenses or the costs of business trips (business trips). If invoices

  • Published in CIT

Legislation and Practice – January in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in December. Legislation A draft decree on the extension of the deadlines for submitting accounting books in the field of corporate income tax has been published on the website of the Government Legislation Centre – postponing the deadline for

Compensation related to foreign real estate and income tax

Today we would like to present an interesting matter from our experience. Taxpayers are natural persons, Polish tax residents. They planned to buy real estate abroad. The efforts were advanced, the property was selected, the advance was paid. Unfortunately, a thorough check revealed some legal issues. They were so important that it was decided to

Cash register and the KSeF

The date of the obligatory start of the KSeF is approaching inexorably. It is worth considering what impact this will have on cash registers. Sales recorded at the cash register are recorded in SAF_VAT – as before – collectively on the basis of a cash register report, as an internal document marked RO (§ 10

  • Published in VAT

Changes in taxes 2026

Depreciation and leasing of passenger cars – lowering thresholds From 1 January 2026, restrictions on the limits of permissible write-offs for depreciation and leasing of passenger cars came into force. In practice, this means that a higher part of lease installments and depreciation write-offs will remain non-cost, in the case of vehicles of a certain

Legislation and Practice – December in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in December. Legislation The assumptions for the draft act amending the Personal Income Tax Act and the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – the abolition of the obligation to