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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

Batteries and waste batteries – new obligations

18 August 18 2025 was supposed to be the day on which certain obligations in the field of battery management will come into force. They were introduced by Regulation (EU) 2023/1542 of the European Parliament and of the Council of 12 July 2023 concerning batteries and waste batteries, amending Directive 2008/98/EC and Regulation (EU) 2019/1020

Software – Fixed or Intangible Asset?

In practice, it happens that taxpayers buy machines and software. The question then arises as to how to classify the purchase of such software for CIT purposes. Pursuant to Article 16b(1)(4) and (5) of the Polish CIT Act, subject to Article 16c, copyright or related economic rights acquired from another entity that are suitable for

  • Published in CIT

KSeF: granting rights to a foreign person without PESEL and NIP

Recently, as part of our practice, we have encountered a client’s question about how to grant access to the Polish National e-Invoicing System (Pol. KSeF) to a natural person from abroad who does not have a Polish PESEL or NIP number. This is a common situation in international capital groups that want to authorize a

  • Published in VAT

Legislation and practice – June in taxes and economic law

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

Liquidation of a company and sole proprietorship – and subsequent control activities

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

Two important projects adopted by the Government

Yesterday, the Council of Ministers adopted two draft acts important for business – they concern the National e-Invoicing System (Pol. KSeF) and ESG reporting. KSeF The draft amendment to the KSeF provides for the introduction and simplification of the National e-Invoicing System – the most important solutions: The obligation to issue e-invoices for all taxpayers

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

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