The upcoming weeks will bring many important deadlines related to the area of tax and business law. It is worth analyzing these responsibilities.
Entry into force of the eleventh EU sanctions package against Russia and Belarus – the need to have import documentation
On 30th September, the so-called eleventh package of EU sanctions against Russia and Belarus enters into force.
It contains a very important principle that will apply to imports from all third countries.
It shall be forbidden to import or purchase goods containing, directly or indirectly, products of iron or steel originating in Russia specified in the regulations.
Therefore, from 30th September, at the time of import, importers are to provide evidence proving the country of origin of the iron and steel materials used to process the product in a third country. It does not matter from which country the goods are imported – whether it will be, for example, China or any other third country.
The regulations do not regulate what kind of documents can be used for this purpose, but the European Commission has published explanations on its website, which show that this is the role of the “Mill Test Certificate”. There is still no position of the Polish administrative bodies, in particular whether it is to be a sample or exclusive document.
Upcoming deadlines in transfer pricing
In 2023, the deadlines for the implementation of obligations related to transfer pricing for this year have not been extended.
In the case of entities that possess the same tax year as the calendar year, the deadline for preparing local transfer pricing documentation is the end of October. In turn, TPR-C information should be submitted by the end of November this year.
In previous years, these deadlines were extended until the end of the year – due to the state of epidemic and the state of epidemic emergency.
Note: This year you should use a new, modified version of the form for TPR-C.
Recently, an amendment to the decree was published, which refers to the submission of TPR-C. This document will be submitted in the form of an XML file through a dedicated ministerial portal. The signature should be made by an authorized person. If it is to be, for example, one member of the management board, he should have a power of attorney (UPL form). Such a person should also have a PESEL number and a qualified electronic signature.
Notification – change of jurisdiction of tax authorities
Taxpayers who achieve income above EUR 50 million are subject to the jurisdiction of the Head of the First Mazovian Tax Office in Warsaw.
In this case, the change in the jurisdiction of the tax office takes place on 1 January of the second year following the end of the tax year in which the condition in question was met – therefore, if in 2022 the condition of exceeding net revenues above EUR 50 million was met, then from 1 January 2024 the competent tax office for a given entity will be the Head of the First Mazovian Tax Office in Warsaw.
We would like to remind you that in such a case a written notification of the change of jurisdiction should be made to the authority – by 15th October 2023.