September - 2021 - Publications

The obligation to prepare local file documentation only arises in transactions with related entities that are not covered by the exemption under Article 11n of the CIT Act

2021-09-28

On September 15, 2021 the Head of the National Revenue Information Service (hereinafter: the KIS Head) issued a private tax ruling, ref. no. 0111-KDIB1-2.410.300.2021.ANK, concerning the obligation to prepare local transfer pricing documentation under the provisions of the Corporate Income Tax Act (hereinafter: CIT Act).

Polish Deal adopted by the government – new health insurance contribution rate as of January

2021-09-15

On September 8, 2021 the government adopted a bill amending the act on personal income tax, the act on corporate income tax and certain other acts, i.e. the so-called ‘Polish Deal’.

A practical guide to e-commerce VAT - part 1

2021-09-10

On July 1, 2021 a number of changes relating to e-commerce were introduced to the Value Added Tax Act as part of the so-called VAT e-Commerce Package.

A practical guide to e-commerce VAT - part 2

2021-09-10

The solutions implemented by the amendment package of the so-called ‘E-commerce VAT’ are also aimed at tightening the VAT system on import transactions and preserving fair competition practices for businesses from EU countries.

SLIM VAT 2 - changes to the ‘bad debt relief'

2021-09-09

As a result of President of the Republic of Poland signing the Act of August 11, 2021 amending the Act on Value Added Tax and Banking Law known as Slim VAT 2 package, taxpayers should prepare for certain further simplifications, initiated by the Slim VAT package, in settling VAT.