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

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

The President of the Office of Competition and Consumer Protection is the guardian of competition rules and consumer rights. Entrepreneurs are often punished by this authority or obliged to pay certain compensation to consumers. The question is how such payments are to be accounted for in tax costs for CIT purposes. Pursuant to Article 16

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

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

An important item in taxpayers’ settlements is broadly understood “employee costs”. Among them, we often deal with a situation where employees first incur costs and then apply for their reimbursement. In practice, this often applies to items such as the costs of: prescription glasses/contact lenses or the costs of business trips (business trips). If invoices

The Ministry of Finance is working on the draft act in the field of sealing CIT and PIT. Detailed solutions include: The regulations would be adopted by the Government in the third quarter of this year. It is not certain if the changes will be applicable from 2026.

The electronic portal of the National Register of Debtors (Pol. KRZ) has been operating for some time. It is an electronic, publicly available register in which announcements on bankruptcy or restructuring proceedings are published. Are the documents downloaded from there relevant to the settlement of bad debts in CIT? At the outset, let us remind

In practice, it happens that taxpayers buy machines and software. The question then arises as to how to classify the purchase of such software for CIT purposes. Pursuant to Article 16b(1)(4) and (5) of the Polish CIT Act, subject to Article 16c, copyright or related economic rights acquired from another entity that are suitable for