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Expenses incurred in relation to a cryptocurrency excavator and electricity can be recognised as tax-deductible costs

Expenses incurred in relation to the so-called virtual currency digging can be recognised as tax-deductible costs – so held Voivodship Administrative Court in Łódź in a judgment of 19 November 2019, case no. I SA/Łd 411/19, hence setting aside a private ruling of Head of the National Revenue Information Service (KIS Head), which was unfavourable to the taxpayer-petitioner.
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Micro-account – an individual tax account or new rules for settling tax liabilities


Pursuant to the Act of July 4, 2019 amending the Act on tax on goods and services and some other acts (Journal of Laws, item 1520), Art. 61b of the Tax Code came into force on 1 January 2020, according to which payment of tax liabilities will now only be possible by means of a tax micro-account.

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Quick Fixes – new regulations in the absence of directive implementation

After January 1, 2020, until the entry into force of the new provisions implementing Directive 2018/1910, the tax payer will be able to apply the directive or the national legislation, provided that he does so consistently in all aspects connected with the settlement of VAT on a given transition – thus informs the Ministry of Finance in a communication of December 23, 2019.
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