We present below a short summary of the most important changes in tax law and tax practice in November: Legislation The Decree amending the Decree on exemptions from the obligation to keep sales records using cash registers (item 2242) was published in the Journal of Laws – exemption of municipalities from the obligation to record

We present below a short summary of the most important changes in tax law and tax practice in October: Legislation The bill of amendment to the CIT Act and other tax acts was published in the “Journal of Laws” (item 2180). The project assumes, among others postponement and amendment of the “minimum” tax regulations, elimination

We present below a short summary of the most important changes in tax law and tax practice in September: Legislation the Sejm adopted the bill of amendment to the CIT Act and other tax acts. The project assumes, among others postponement and amendment of the “minimum” tax regulations, elimination of “hidden dividends” or changes in

We present below a short summary of the most important changes in tax law and tax practice in August: the Council of Ministers adopted and submitted to the Sejm a draft amendment to the CIT Act and other tax acts. The project assumes, among others postponement and amendment of the “minimum” tax regulations, elimination of

2022 will be the second year in which some taxpayers will be required to publish information about the tax strategy implemented in this period. Who does this obligation apply to? CIT taxpayers whose revenue in the preceding year exceeded the PLN equivalent of EUR 50 million and tax capital groups. In practice, some taxpayers already

We present below a short summary of the most important changes in tax law and tax practice in July: the Decree amending the decree on goods and services for which the tax rate on goods and services is lowered, and the conditions for the application of reduced rates was published in the “Journal of Laws”

As a part of the counteractions against the erosion of taxation and the shift of profits, OECD developed the so-called “BEPS” package, one of the elements of was a system for informing tax authorities about tax planning mechanisms – Mandatory Disclosures Rules. This mechanism was reflected in the Council Directive (EU) 2018/8221 of May 25,

We present below a short summary of the most important changes in tax law and tax practice in May: the act amending the VAT Act was published the “Journal of Laws” (item 1137) – exemption for EU and NATO defense activities, extension of the so-called the first anti-inflationary shield by the end of July; The

The so-called the “sugar tax” raises, in practice, some interpretation doubts. Pursuant to Art. 12a (1) of the Public Health Act, the fee applies to the marketing of certain beverages (with added sugars, sweeteners, caffeine or taurine) on the domestic market. A drink is a product in the form of a drink and a syrup