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New Act on Packaging and Packaging Waste

The year 2025 brought us the EU Regulation on Packaging and Packaging Waste (PPWR). These regulations introduce fundamental changes in the approach to the design, use and management of packaging – with a direct impact on the operations of companies in almost every industry. For the purpose of adapting Polish law to the PPWR, the

Legislation and Practice – May in taxes and business law

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

Contract with a speaker and CIT and VAT

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 –

PPWR Regulation: What does the new EU packaging reform mean for entrepreneurs?

On 22 January 2025, the Packaging and Packaging Waste Regulation (PPWR) was published in the Official Journal of the EU. These regulations introduce fundamental changes in the approach to the design, use and management of packaging – with a direct impact on the operations of companies in almost every industry. The regulation covers the entire

Clothing and footwear covered by SENT – what does it mean for entrepreneurs?

On 10 March 2025, a draft amendment to the Decree of the Minister of Finance of 25 April 2022 on goods whose transport is covered by the monitoring system for the carriage of goods by road and rail and trade in heating fuels (Journal of Laws of 2024, item 1157), issued pursuant to Article 3

Legislation and Practice – April in taxes and business law

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

Change of jurisdiction – Head of the First Mazovian Tax Office

Taxpayers are assigned to their competent tax authorities. The principle is to be assigned to a territorially competent authority. However, there are a number of exceptions to this rule. One of them concerns the existence of “specialized” authorities for larger (due to the level of income) or otherwise “specific” taxpayers (e.g. banks). Within this model,

Triangular transaction – the Polish taxpayer as a third entity

In business transactions, there is a common practice of trade (“invoicing”) between several entities, where goods are transported directly from the first to the last. The provisions of the Polish VAT Act provide for simplification for triangular transactions – under a special procedure (Article 135). Bearing in mind the above-mentioned regulations, it should be pointed

  • Published in VAT

The deadline for reporting on payment terms in commercial transactions is approaching

Pursuant to Article 13a of the Polish Act on Counteracting Excessive Delays in Commercial Transactions, certain taxpayers are obliged to submit a report on the payment deadlines used by these entities in the previous calendar year in commercial transactions by 30 April this year. The report should include: The following entities are considered to be

Legislation and Practice – March in taxes and business law

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

When is software an intangible asset?

Software is an important part of many companies’ operations. However, its correct classification in terms of accounting and tax may raise doubts. When should software be considered an intangible asset, and when is it only an element of a fixed asset? The answer to this question depends on its nature and how it is used.

  • Published in CIT

Regulation on Authorised Declarant of CBAM

The Commission Implementing Regulation was published with regard to the conditions and procedures for the status of an authorised CBAM declarant. These provisions are important because from 2026 only authorized CBAM declarants will be able to import goods covered by the mechanism. As for the important provisions of the Regulation, it is worth noting that,

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