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CSR reporting and due diligence – proposals for changes

The European Parliament is working on changes in the field of CSR reporting. The European Commission recently agreed that the reporting threshold for CSRD reporting should be 1,000 employees/EUR 450 million in turnover. On the other hand, the threshold for the application of the CS3D Directive would be set at more than 5,000 employees/EUR 1.5

Implementation of the EED Directive – new obligations

The Ministry of Climate and Environment is working on a draft law amending the Energy Efficiency Act. The project is designed to implement the so-called EED Directive (Energy Efficiency Directive 2023/1791). Among the proposed regulations, it is worth noting the following. Obligation to apply the “energy efficiency first” principle by adding a provision obliging the

Legislation and Practice – September in taxes and business law

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

EUDR – postponement of the responsibilities?

The European Commission is considering postponing the entry into force of the EUDR Regulation on deforestation-free products. Let us remind you that the EUDR Regulation (Regulation 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation

“Sealing” of CIT and PIT 2025

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.

  • Published in CIT

SENT for clothing and footwear – current status

Some time ago, we informed you about plans to include clothing and footwear in the SENT system: https://www.ulve.pl/en/clothing-and-footwear-covered-by-sent-what-does-it-mean-for-entrepreneurs/. What has changed since then? We have another version of the project, perhaps the final one. The modified draft of the Regulation of the Minister of Finance amending the Regulation on goods the carriage of which is

Legislation and Practice – August in taxes and business law

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

Electronic documentation of uncollectible receivables

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

  • Published in CIT

Flowers – CIT and VAT

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

New AML Regulation

On 31 May, the European Parliament and the Council of the EU adopted Regulation 2024/1624 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (AML). This is another step towards the unification of the laws of the Member States. The provisions of the Regulation will

Legislation and Practice – July in taxes and business law

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

Changes in cost limits for cars from 2026

On 1 January 2026, new regulations will come into force regarding the inclusion of depreciation write-offs or car leasing costs as tax costs. According to the new depreciation limits, the depreciation limits will be: Similar limits will apply to the costs of passenger car leasing agreements. Importantly, by virtue of the transitional provisions, the depreciation

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