PIT reliefs 2024
Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser – CJEU judgment
Social security for sickness and maternity
Withholding Tax (WHT) 2024
The Act of February 9, 2024, amending the Act on Assistance to Citizens of Ukraine in Connection with the armed conflict on the territory of Ukraine, the Act on Personal Income Tax, and the Act on Corporate Income Tax, entered into force on February 22, 2024. The amendment to the Act of March 12, 2022,
Learn more1 March 2024
As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting applications for binding rate information (WIS). The new regulation requires that these applications are submitted exclusively electronically, eliminating traditional paper-based forms. Binding rate information is a key element in the relationship between taxpayers and tax
Learn more27 February 2024
The 2024 budget law does not introduce any specific provisions regarding the calculation of the basic deduction for the Company Social Benefits Fund (CSBF). Therefore, general rules will apply, i.e. the amount of the deduction will depend on the average monthly salary, with the term “average salary” referring to the average monthly salary in the
Learn more22 February 2024
On January 22, 2024, a statement was issued regarding the release by the Head of the National Tax Administration (KAS) of a protective opinion dated November 29, 2023, concerning the process of a partner withdrawing from a limited partnership and transforming it into a limited liability company, opting for taxation under the flat-rate income tax
Learn more20 February 2024
On January 18th, 2024, the Supreme Administrative Court (SAC) issued a landmark ruling (case number II FSK 435/21) on the principles of taxation of withdrawals from Employee Capital Plans (PPK). Dispute over interpretation The dispute arose from an interpretation request submitted by an investment fund planning to enter into PPK management and administration agreements with
Learn more15 February 2024
On Thursday, February 15, 2024, the provisions of the amended Act on Combating Sexual Offences and Protecting Minors will come into force. The new wording of the act and the scope of the applied regulations will concern specific measures for the protection of minors. Before entering into any employment with an individual or before allowing
Learn more12 February 2024
During the meeting on February 6th – 7th the Monetary Policy Council decided to keep the interest rates unchanged. The decision is in line with the economists’ and the market’s expectations. Current NBP (National Bank of Poland) interest rates: reference rate at 5.75% on an annual basis Lombard rate at 6.25% on an annual basis
Learn more9 February 2024
The “Your e-PIT” service is one of the most popular e-services in public administration. Last year, taxpayers submitted as many as 11.9 million tax declarations using this service. As of February 15, 2024, entrepreneurs will also be able to settle their business activities through the “Your e-PIT” service. This is a novelty that will make
Learn more7 February 2024
The Management Board of the Maritime Ports of Szczecin and Świnoujście SA and the Spanish company Windar Renovables have signed a lease agreement for port areas in Szczecin. The agreement was signed several months after concluding the preliminary agreement in October last year. Under the lease agreement for port areas in Szczecin, Windar Renovables will
Learn more5 February 2024
On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy. Legislative work on the draft law on Whistleblowers started at government level back in 2021. The draft law aims to implement Directive 2019/1937 of the
Learn more2 February 2024
New data on exports and imports for the period from January to November 2023 have been published on the website of the Polish Central Statistical Office. From January to September 2023, merchandise turnover in foreign trade reached PLN 1,204.2 billion in exports and PLN 1,160.5 billion in imports in current prices. The positive balance amounted
Learn more23 January 2024
We would like to inform you about an important change regarding the implementation of the National e-Invoicing System (KSeF). The obligation to issue invoices through the National e-Invoicing System will not be enforced in 2024. The Ministry of Finance has announced the postponement of the mandatory use of KSeF due to errors found in the
Learn more19 January 2024
Electronic delivery (‘e-delivery’) is a solution that allows correspondence to be sent and received electronically, ensuring equivalent legal effects to sending a registered letter with acknowledgement of receipt. The e-delivery service was introduced by the Act of 18 November 2020 on electronic deliveries, but its implementation has been repeatedly postponed. In the Announcement of the
Learn more18 January 2024
Starting from July 2024 for active taxpayers, and from January 2025 for all Polish entrepreneurs, the use of the National e-Invoicing System (KSeF) will be mandatory. This will affect the documentation process for transactions with both domestic and foreign contractors. Due to the complexity of invoicing for entities from outside Poland and invoicing in currencies
Learn more15 January 2024
The first interest rate decision of the year was made on 8-9 January at the Monetary Policy Council meeting. Interest rates have remained at the same level since November 2023. Current NBP (National Bank of Poland) interest rates: reference rate at 5.75% on an annual basis lombard rate at 6.25% on an annual basis deposit
Learn more12 January 2024
Minimum wage The minimum wage will increase twice in 2024. From 1 January 2024, the minimum wage will be PLN 4,242 gross followed by a second increase to PLN 4,300 gross at the beginning of July. The minimum hourly rate will increase accordingly, from 1st of January it will be PLN 27.70 gross and from
Learn more10 January 2024