Public Country-by-Country Report on Income Tax Information

By 31 December 2026. the largest capital groups must submit the CbC report for 2025 to the Polish National Court Register and publish on their website  for the first time. Legal basis It is a report that is open to everyone, which, broken down by country (country-by-country), shows the revenues, profit, employment and income tax

  • Published in CIT

EUDR is coming

From 30 December 2026 the essential obligations under Regulation (EU) 2023/1115 on deforestation-free products (EUDR) will apply. According to the regulation, so-called relevant products can only be placed on the market, made available on the EU market and exported from the EU if they meet a total of three conditions: The regulation covers seven raw

WHT and the economic rights of an advertising film

Taxpayers, when conducting business activity, often purchase services for the production of an advertising film. It often happens that this acquisition takes place from entities that are tax residents of jurisdictions other than the territory of the country. Then, in such a transaction, the issue of the need to pay tax at source should be

  • Published in CIT

Legislation and Practice – September in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in September. Legislation Increase in CIT, introduction of an additional PIT threshold, changes in the scope of lump sum income and solidarity levy – the Council of Ministers adopted a draft act amending the Personal Income Tax Act, the

Import of VAT-exempt services

There are often situations where a VAT-exempt service is purchased from abroad. This applies especially to payment services. The question arises, how to settle them on the basis of VAT in Poland? Contractors often indicate the 0% VAT rate on the invoice and the information that the services are exempt under Article 135 of the

  • Published in VAT

The Anti-Corruption Directive – changes for business?

Today, we are analysing Directive (EU) 2026/1021 of the European Parliament and of the Council of 29.4.2026 on the fight against corruption is an act of criminal law. It establishes minimum standards on the definition of corruption offences and the accompanying criminal and non-criminal sanctions (Article 1). As a directive (and not a regulation), this

Re-invoice for the transport of imported goods

Today, the situation from our practice: the importer bears the costs of international transport of goods (from outside the EU). This cost is then re-invoiced to an entity other than the buyer of the goods. What should the VAT rate look like? According to Article 83 sec. 1 point 20 of the Polish VAT Act

  • Published in VAT

Compliance – a way to minimize risks

Running a business is associated with many risks. Some of them are risks related to the legal regulations themselves. Tax or environmental regulations establish many unclear, imprecise obligations. On the other hand, penalties and sanctions for violating them are specified in detail and, as a rule, severe. In particular, deficiencies in the correctness of settlements

Legislation and Practice – August in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in August. Legislation A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Income Tax on Certain Revenues Generated by Natural Persons has been published on the website of the

Buyout of a car from a lease to private property, donation and resale – consequences in PIT and VAT

The termination of an operating lease agreement is the moment when the entrepreneur must generally decide on the further fate of the vehicle used – whether to buy it for a company or for private property, and ultimately perhaps also to hand it over to relatives. Each of these choices has different tax consequences, both