We present below a short summary of the most important changes in tax/business law and practice in October. Legislation The assumptions for the draft act amending the Value Added Tax Act have been published on the website of the Government Legislation Centre – an increase in the VAT rate on non-alcoholic equivalents of alcoholic beverages

Although the obligation to publish the tax strategy has recently been abolished, it is worth reminding that some entities should still report income tax issues. However, this is an obligation resulting from the accounting regulations, which are an implementation of EU regulations (EU Directive 2021/2101). The Polish Accounting Act (hereinafter: the Act) imposes on certain

We present below a short summary of the most important changes in tax/business law and practice in September. Legislation The Council of Ministers adopted the draft act amending the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – “tightening” changes for family foundations. The Council of Ministers adopted

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

Flowers accompany us not only in our personal lives, but also in our business activities. Buying flowers as a gift for employees, on the occasion of national or company holidays, and finally funerals. How to approach tax settlements in such a situation? CIT Pursuant to Article 15 sec. 1 of the Polish CIT Act, tax-deductible

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

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

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

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

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 –