Legislation and practice – June in taxes and economic law

Below we present a brief summary of the most important changes in tax law and tax practice, as well as in commercial law in June. Legislation Practice in taxes Income taxes and transfer pricing VAT Other

Liquidation of a company and sole proprietorship – and subsequent control activities

The end of business is often the liquidation of a limited liability company or a sole proprietorship. However, can the tax authorities carry out control activities after such liquidation? Limited liability company Pursuant to Article 272 of the Polish Commercial Companies Code, the company is dissolved after liquidation, when the company is removed from the

Two important projects adopted by the Government

Yesterday, the Council of Ministers adopted two draft acts important for business – they concern the National e-Invoicing System (Pol. KSeF) and ESG reporting. KSeF The draft amendment to the KSeF provides for the introduction and simplification of the National e-Invoicing System – the most important solutions: The obligation to issue e-invoices for all taxpayers

New Act on Packaging and Packaging Waste

The year 2025 brought us the EU Regulation on Packaging and Packaging Waste (PPWR). These regulations introduce fundamental changes in the approach to the design, use and management of packaging – with a direct impact on the operations of companies in almost every industry. For the purpose of adapting Polish law to the PPWR, the

Legislation and Practice – May in taxes and business law

We present below 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 VAT International Taxes Other

Contract with a speaker and CIT and VAT

It often happens that taxpayers organize various events or industry conferences. These events are attended by invited speakers. A certain standard is to pay remuneration to the entity that delegates it and to bear the costs of their travel or accommodation. What does such a benefit look like in terms of CIT and VAT –

PPWR Regulation: What does the new EU packaging reform mean for entrepreneurs?

On 22 January 2025, the Packaging and Packaging Waste Regulation (PPWR) was published in the Official Journal of the EU. These regulations introduce fundamental changes in the approach to the design, use and management of packaging – with a direct impact on the operations of companies in almost every industry. The regulation covers the entire

Clothing and footwear covered by SENT – what does it mean for entrepreneurs?

On 10 March 2025, a draft amendment to the Decree of the Minister of Finance of 25 April 2022 on goods whose transport is covered by the monitoring system for the carriage of goods by road and rail and trade in heating fuels (Journal of Laws of 2024, item 1157), issued pursuant to Article 3

Legislation and Practice – April in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in April. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

Change of jurisdiction – Head of the First Mazovian Tax Office

Taxpayers are assigned to their competent tax authorities. The principle is to be assigned to a territorially competent authority. However, there are a number of exceptions to this rule. One of them concerns the existence of “specialized” authorities for larger (due to the level of income) or otherwise “specific” taxpayers (e.g. banks). Within this model,