Conversion of loan debt to equity

The loan debt (principal amount and interest) to a foreign shareholder outside the EU is converted into the company’s capital. Such a situation of one of our clients became the basis for our today’s publication. Let’s consider the tax details for both parties. CIT Shareholder perspective a) in-kind contribution In accordance with Article 12 sec.

Compensation for theft and tax-deductible costs

Contractual penalties and damages are often an element of dispute with tax authorities. The legitimacy of recognizing them in tax-deductible costs is repeatedly questioned. An example of this type of compensation is compensation paid by transport companies/carriers for the loss of cargo caused by theft. Can such compensation be included in tax-deductible costs? In accordance

  • Published in CIT

Legislation and Practice – May in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in May. Legislation Practice in taxes Income taxes and transfer pricing International taxes VAT Other

Foreign sales on the marketplace and VAT

Recently, we have discussed the topic of sales to consumers (B2C) in Poland – through the marketplace. Today we would like to describe the issue of foreign sales – in two variants: for the benefit of taxpayers (B2B) and consumers (B2C). B2B sales Such a sale may constitute ICS, taxed in Poland at 0% –

  • Published in VAT

Changes in the Tax and JPK_CIT Ordinance

On 15 May 2026, it passed amendments to the Tax Ordinance and certain other acts. This is the next stage of important tax work. Now the Acts will go to the Senate. Below is a description of the most important changes. Statute of limitations MDR Tax liabilities Deadline for submitting JPK_KR_PD

Selling on a marketplace and a fiscal receipt. Pay attention to these details!

The Polish e-commerce market maintains a regular growth rate every year. According to data from the Polish Chamber of Commerce, it closed 2025 with a turnover of nearly PLN 92 billion. At the same time, due to the low entry threshold, every year many entrepreneurs make attempts to break through to customers with their goods.

  • Published in VAT

Legislation and Practice – April in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in April. Legislation The decree on the detailed scope of data contained in the information on compensatory taxation has been published in the Journal of Laws (item 571). A draft decree on the exclusion of certain obligations in the

Dismissal of insolvency. When is the receivable in costs?

Unreliable contractors who are in arrears with payments are the bane of many entrepreneurs. On the one hand, such transactions generate income, and thus income tax to be paid, and on the other hand, they do not cause any real gain. However, if certain conditions are met, it is possible to include uncollectible receivables in

  • Published in CIT

When is the attorney responsible for the taxpayer’s VAT arrears?

Submission of VAT-R registration applications in the field of VAT by accounting offices is the norm. However, it should be remembered to perform these activities with great caution, as they may be associated with many costly consequences, such as liability for the taxpayer’s VAT arrears. However, what is important, this responsibility is not automatic and

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Renting a residential unit for a company and the VAT rate

The issue of renting residential premises (e.g. for employees) seems to be such a common issue that it would seem that it should no longer raise any tax doubts. Nevertheless, the interpretation of the provisions determining the appropriate VAT rate or exemption has changed over the years, and as a result, in economic practice, there

  • Published in VAT