On the horizon, further changes in financial reporting are visible. This time it concerns the implementation of non-financial reporting provisions regarding ESG. We present you the first part of our publication. Today we describe the draft Act amending the Accounting Act, the Act on Certified Auditors, Audit Firms and Public Oversight, and certain other acts

From 1 January 2025, if a large entrepreneur has more than 20 parking spaces, then it is required to install at least one charging point and channels for electrical wires and cables to enable the installation of charging points for at least 1 in 5 parking spaces. This obligation has been imposed on entrepreneurs in

Tax declarations and information, scheme reporting, reports to the National Bank of Poland, the Office of Competition and Consumer Protection or the Central Statistical Office. Entrepreneurs are bombarded with various types of reporting obligations. And while the first mentioned seem to be necessary, questions often arise whether it is also necessary to submit reports to

January 31 is the deadline for submitting the CBAM report for Q4 2023. It turns out that it is also possible to submit the report after the deadline of 31 January 2024. The European Commission announced in a press release published on its website that from 1 February, a “request delayed submission” function will be

CSRD – new obligations for entrepreneurs are coming Sustainable development. It is a slogan that is being changed by the various bodies of the European Union in all cases. An important element of sustainable development promoted at all EU levels is CSR, i.e. corporate social responsibility. Through a number of initiatives, EU bodies aim to

The European Union has made the diagnosis that a significant problem occurring in many organisations is illegal, improper or unethical activities occurring within them. In order to minimise such phenomena, a set of regulations to counteract this has been published, in the form of Directive (EU) 2019/1937 of the European Parliament and of the Council

Yesterday, the Council of Ministers adopted a draft amendment to the Labor Code, implementing in particular the directives: “work-life balance” and on transparent and predictable working conditions. According to government information, the changes will primarily concern the following issues. Holidays As regards to parental leave, employees will have an individual right to parental leave. A

Recently, the Ministry of Finance published a draft amendment to the Accounting Act, implementing EU Directive 2021/2101. Its purpose is to introduce an obligation addressed to the largest entities to prepare and publish an income tax report. This obligation applies to companies that are: an ultimate parent undertaking company (i.e. they prepare consolidated financial statements),

On 8th December 2022 significant changes to the Act on Counteracting Excessive Delays in Commercial Transactions entered into force. They focus on two main areas: facilitation, including clarification of regulations, and increasing the effectiveness of proceedings conducted by the Head of UOKiK. The deadline for submitting the report was extended from 31st January to 30th

The echoes of the proposal to introduce the so-called “windfall tax” on the excess profits of many entrepreneurs, not only from the energy sector. It caused quite a stir among taxpayers. However, there are indications that this proposal has been dropped. Today, the assumptions for the draft act on emergency measures aimed at limiting the