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When there is an important change in business - PKF Alerts will show you a comprehensive set of information thanks to which you will be able to react optimally.

Beneficial or actual owner? Further extension of the transfer pricing obligations, also to unrelated entities

As of January 1st, 2021, the regulations on transfer pricing have changed again. All that because of the act of November 28th, 2020 amending the act on personal income tax, the act on corporate income tax, the act on flat-rate income tax on certain revenues generated by natural persons and some other acts (Journal of Laws No. 2020.2123, hereinafter: the Amending Act).  Learn more >

Facilitations in corrective invoices thanks to SLIM VAT?

In the Act of November 27, 2020, the amendment to the act on taxable goods and services and some other acts (Journal of Laws of 2020, item 2419) were introduced, among others, by changes in the method of settling corrective invoices with a reduction in the tax base ("in minus" correction) and "in plus" corrective invoices not previously regulated by the Act, i.e. those with an increase in the VAT tax base. Learn more >

Duty to report cross-border tax schemes resumed - important information for Company Boards

The MDR Directive i.e. Council Directive (EU) 2018/822 of 25 May 2018, imposes an obligation to disclose information on tax schemes only in cross-border transactions within income taxes. Learn more >

How to prepare a financial statement in the times of COVID?

Almost all industries have been hit by the ongoing COVID-19 pandemic. Units found themselves in a situation that required unusual solutions in the scope of the financial statements preparation, its audit, the report on operations, conducting the inventory count down, as well as in the scope of the assessment of new threats and presentation of the events of the end of the year. Learn more >

Larger availability of the tax exemption granted in the Polish Investment Zone

Providing entrepreneurs with support in making new investments within the Polish Investment Zone (PSI) takes on a new meaning in the period of economic slowdown. Support can be attained throughout the country, but it is the easiest in poviats with high unemployment and in medium-sized cities, which are losing their socio-economic functionality. Learn more >

The sugar fee and the fee on the sale of alcoholic beverages in small packages - who does it apply to?

On August 27th, 2020, the President signed the Act of February 14th, 2020 amending certain acts in connection with the promotion of pro-health consumer choices. The amendment provides for the imposition of a special fee on beverages with added sugars, caffeine or taurine, and on alcoholic beverages in packages with a volume not exceeding 300 ml. Learn more >

Call-off stock procedure - simplification of the movement of goods

From July 1st , 2020, Polish VAT payers can use the institution known as the call-off stock warehouse, which replaces the existing consignment warehouse. The new regulations are the result of the implementation of the provisions of the Council Directive (EU) 2018/1910 of December 4th, 2018. Learn more >

The Ministry of Finance is planning a number of changes in income tax

The Ministry of Finance has published a draft act amending the Act on personal income tax, the Act on corporate income tax, the Act on flat-rate income tax on certain revenues earned by natural persons and some other acts. Learn more >

New SAF_VAT Effective October 1st, 2020

The new SAF structure will cover all active VAT taxpayers from October 1st, 2020. On this day, the already postponed changes in SAF_VAT reporting will come into force. Learn more >

Hybrid structures - implementation of the ATAD Directive 2

Hybrid structures were commonly used in tax optimization, therefore the main goal of both the ATAD 2 Directive and the regulations implementing EU regulations into the Polish legal system is to counteract the effects of hybrid discrepancies, i.e. to avoid situations in which - due to differences in the treatment of an entity or instrument on tax grounds by different jurisdictions, there is a deduction without tax or a double deduction. Moreover, the provisions in question raise the issue of discrepancies resulting from the different classification of a permanent establishment and double tax residence. Learn more >
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