Tax deregulation proposals

On 6 July 2026, the Minister for Supervision of the Implementation of Government Policy, Maciej Berek, and the Minister of Finance and Economy, Andrzej Domański, presented a package of changes to the tax system referred to as “Deregulation 2.0”. The aim of the proposed solutions is to simplify tax settlements and improve relations between the

Legislation and Practice – June in taxes and business law

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

The “Anti-mobbing” Act

The parliament is finalizing work on amending the Labour Code and the Code of Civil Procedure, known as the Anti-Mobbing Act. The act changes the definition of mobbing, increases the amount of benefits and specifies the employer’s obligations. Below are the most important changes. Definition of mobbing On the basis of the applicable Article 94(3)

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