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
- Published in Taxes
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
- Published in Taxes
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
- Published in Taxes
Tax limits 2026
The year 2026 seems to be another period in which the legislator introduces changes affecting many areas of tax settlements. On the one hand, the minimum wage is increasing, which automatically increases the sanctions in the Fiscal Penal Code. On the other hand, the limits resulting from the conversion of euro amounts are decreasing, which
- Published in Taxes
Implementing Decrees to the National e-Invoicing System
The Ministry of Finance and Economy is finalizing work on four implementing decrees concerning the functioning of the National e-Invoicing System (Pol. “KSeF”). According to the ministry: The decrees specify, m.in: the rules for using the KSeF, including the template of the ZAW-FA notification, cases in which there is no obligation to issue structured invoices,
- Published in VAT
KSeF and a foreign accounting office
We can be sure that the word “KSEF” is and will be mentioned for a long time in all cases. But this is not surprising, because from 1 February next year it will be the cause of one of the biggest revolutions in Polish tax law. There are still a lot of doubts, confusions, ambiguities.
- Published in VAT
Legislation and Practice – November in taxes and business law
We present below a short summary of the most important changes in tax/business law and practice in November. Legislation Practice in taxes Income taxes and transfer pricing International taxes VAT Other
- Published in Taxes
Expenditures on artists and taxes
The market of festivals and events, especially music events, is constantly developing. However, organizers often face various challenges, especially tax ones. For example, how to settle additional benefits incurred for the benefit of artists participating in these events. These can be, for example, expenses for accommodation, transport, food, sometimes alcohol. CIT Pursuant to Article 15(1)
- Published in Taxes
“Offshore” sale vs. Polish VAT
The goods are on the vessel to Poland and during transport they are being sold. Such situations are happening more and more often. They raise questions about the rules of settlement of sales in international waters for the purposes of Polish VAT. Today we will try to take a closer look at this issue. In
- Published in VAT








