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On 16 June this year, the Decree of the Minister of Health of 14 June 2023 on the cancellation of the state of epidemic emergency in Poland came into force. It specifies that, as of 1 July this year, the state of epidemic emergency in connection with SARS-CoV-2 infections is cancelled. This long-awaited act means

Sustainable development and environmental protection – these are the goals that the European Union has on its banners. It pursues them through the implementation of ambitious solutions to help minimize the harmful impact of humans on the planet, thus promoting a closed-loop economy. One of the ways to realize these goals is the Single-Use Plastic

We present below a short summary of the most important changes in tax/business law and practice in May. Legislation The President signed the Act amending the VAT Act – the “SLIM VAT 3” package. The President signed the Act amending the VAT Act and the Act on the National Fiscal Administration. It has already been

This week, an amendment to the VAT Act – the so-called “SLIM VAT 3” package – was published in the “Journal of Laws”. This means that we are already sure what changes await taxpayers as of 1 July this year. Below, we present their brief description. An important change is the abandonment of the requirement

One of the more interesting reliefs in the Polish tax system is the so-called housing relief, which allows individuals to ‘save’ on taxes in a situation where they sell a property they own and use the proceeds from this transaction to realize a housing purpose. In practice, however, this relief is associated with a number

Can the tax on civil law transactions (TCLT, sometimes also functioning as stamp duty) be a tax-deductible cost? When formulating the answer to such a question, as is very often the case in taxation, the answer is – it depends. General principles According to Article 15 sec. 1 of the Polish CIT Act, tax-deductible costs

On 10th May 2023, the Carbon Border Adjustment Mechanism (CBAM) Regulation was adopted. This means that as of 1st October 2023, new quarterly reporting obligations await entrepreneurs related to the need to determine the level of emissions associated with the production and transportation of imported products listed in the Regulation, or to determine their origin. 

“The Polish Deal” introduced an additional relief in income taxes (PIT and CIT), called “sponsorship” or “CSR” relief (Article 18ee of the Polish CIT Act and Article 26ha of the Polish CIT Act). It consists in the possibility of an additional deduction from the tax base of, among other things, 50% of tax-deductible expenses incurred

We present below a short summary of the most important changes in tax law and tax practice in April: Legislation A draft of a new Decree on exempting certain types of vertical agreements from the prohibition of restrictive agreements has been published on the pages of the Government Legislation Center – it is based on

The development of digital reality makes it increasingly common for Polish VAT taxpayers to acquire rights to webinars or other materials of a similar nature prepared abroad. This applies to acquisitions from taxpayers based in countries other than Poland – whether located in the EU or outside the EU. What is involved here is a

We would like to inform you that during last Friday’s session of the Sejm, significant changes were made to the tax law. A law was passed amending the VAT Law – the so-called “SLIM VAT 3” package. Among other things, the regulations provide for: raising the sales limit for a “small taxpayer” to EUR 2

The applicant is a Polish company that plans to enter into an agency agreement with a company in India (agent). The agent will act as an intermediary for the sale of the applicant’s products on the Indian market. His tasks will include representing the company, attending meetings, making offers on behalf of the company, answering

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