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Changes in the Tax and JPK_CIT Ordinance

On 15 May 2026, it passed amendments to the Tax Ordinance and certain other acts. This is the next stage of important tax work. Now the Acts will go to the Senate. Below is a description of the most important changes. Statute of limitations MDR Tax liabilities Deadline for submitting JPK_KR_PD

Selling on a marketplace and a fiscal receipt. Pay attention to these details!

The Polish e-commerce market maintains a regular growth rate every year. According to data from the Polish Chamber of Commerce, it closed 2025 with a turnover of nearly PLN 92 billion. At the same time, due to the low entry threshold, every year many entrepreneurs make attempts to break through to customers with their goods.

  • Published in VAT

Legislation and Practice – April in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in April. Legislation The decree on the detailed scope of data contained in the information on compensatory taxation has been published in the Journal of Laws (item 571). A draft decree on the exclusion of certain obligations in the

Dismissal of insolvency. When is the receivable in costs?

Unreliable contractors who are in arrears with payments are the bane of many entrepreneurs. On the one hand, such transactions generate income, and thus income tax to be paid, and on the other hand, they do not cause any real gain. However, if certain conditions are met, it is possible to include uncollectible receivables in

  • Published in CIT

When is the attorney responsible for the taxpayer’s VAT arrears?

Submission of VAT-R registration applications in the field of VAT by accounting offices is the norm. However, it should be remembered to perform these activities with great caution, as they may be associated with many costly consequences, such as liability for the taxpayer’s VAT arrears. However, what is important, this responsibility is not automatic and

  • Published in VAT

Renting a residential unit for a company and the VAT rate

The issue of renting residential premises (e.g. for employees) seems to be such a common issue that it would seem that it should no longer raise any tax doubts. Nevertheless, the interpretation of the provisions determining the appropriate VAT rate or exemption has changed over the years, and as a result, in economic practice, there

  • Published in VAT

Legislation and Practice – March in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in March. Legislation A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Fiscal Penal Code Act has been published on the website of the Government Legislation Centre – including liberalization of the

Liability – amendment to the Tax Ordinance

Firmans in the crosshairs! The Ministry of Finance wants to expand the scope of liability of third parties. The tax liability of members of the management board, as well as third parties, is regulated by Article 116 of the Polish Tax Ordinance. On the basis of this provision, two judgments of the Court of Justice

SENT – clothing and footwear, update

Just before the obligations described by us last week came into force, the Minister of Finance and Economy published last Friday a Decree of 11 March 2026 amending the regulation on the exclusion of certain obligations in the field of reporting the carriage of goods (Journal of Laws, item 339). These provisions aim to extend

SENT – clothing and footwear

17 March – this is an important date for business, as from that day onwards, the obligations to monitor the transport of clothing and footwear in the SENT system are updated. Therefore, it is worth recalling the most important issues in this regard. According to Article 2(7) of the SENT Act, a sending entity is

Legislation and Practice – February in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in February. Legislation The Council of Ministers adopted a draft act amending the Accounting Act – exempting selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026. The Decree on the

Collective invoices and the KSeF – a new problem for taxpayers?

A well-known method used by taxpayers when issuing a collective correction invoice was to refer to the corrected original invoices in its attachment. But exactly. It was. Since the entry into force of the obligatory KSeF system, this method, combined with the so-called concept of edge invoices, seems to be a thing of the past.

  • Published in VAT

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