Determining the time limit for VAT refunds in situations of unpaid invoices – CJEU judgment
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
In general, holidays are non-working days. If a holiday falls on a Sunday, the employer is not obliged to ‘compensate’ employees with a day off. However, if a holiday falls on a Saturday, a day off from work has to be granted to employees within the current settlement period. Currently, there are 13 public holidays
Learn more23 October 2023
Every month, the National Bank of Poland runs an analysis of four core inflation indicators, which is an important instrument for understanding price dynamics in Poland. The main indicator, the Consumer Price Index (CPI), reflects the average price changes within an extensive market basket of products and services purchased by consumers. However, the process of
Learn more20 October 2023
As of September 15, 2023, new regulations have come into effect, determining forms of employee participation in a company created as a result of cross-border transformations, mergers, or divisions of companies. This affects the Act of May 26, 2023, on employee participation in a company created as a result of cross-border transformations, mergers, or divisions
Learn more16 October 2023
On August 22, 2023, the President signed the Act of August 16, 2023, amending the Commercial Companies Code and certain other acts. The Act came into force on September 15, 2023, introducing numerous important changes related to the reorganization of companies, both domestically and internationally. The changes implemented in the amendment align with the following
Learn more10 October 2023
On September 4, 2023, a draft regulation was introduced at the Government Legislation Center that defines situations where taxpayers, with properly documented delivery of goods or services, won’t need to issue structured invoices. Invoices related to toll road services, passenger transport regardless of distance, and air traffic control and surveillance will be exempt from this
Learn more2 October 2023
In the recent months, employers and employees have faced difficulties in obtaining the A1 certificate when applying for remote work outside of Poland. The position of the Polish Social Insurance Institution (ZUS) was ambiguous, and the practice of individual departments varied significantly. This was due to the lack of regulations that would allow for the
Learn more29 September 2023
Per the new regulation effective from September 1, 2023, alterations have been made regarding granting access rights to the National e-Invoice System (KSeF) for entities with a more complex organizational structure. The primary amendments allow larger organizational structures, having multiple branches or internal units, to grant more specific rights within KSeF. This means that access
Learn more14 September 2023
We would like to draw your attention to a significant amendment to the Act of October 10, 2002, concerning the minimum wage, which was introduced under the Act of July 28, 2023, amending the Act on bridging pensions and certain other laws (Journal of Laws item 1667). Under this act, starting from 2024, the additional
Learn more11 September 2023
As of September 22, 2023, changes will come into effect that concern the enhancement of protection for employees under special protection. The following individuals will gain greater protection from dismissal with notice or immediate termination: pregnant women, parents on maternity, parental, paternal, or caregiving leaves, pre-retirement age employees, trade union representatives, members of employee councils,
Learn more6 September 2023
We are pleased to inform that the Polish Accounting Standards Committee has presented for public discussion a draft Position on determining the fair value for the purposes of accounting for business combinations using the acquisition method. The aim of the project is to clarify doubts and provide guidance on the application of the provisions of
Learn more1 September 2023
On August 7th, 2023, the President of the Republic of Poland signed a bill dated June 16, 2023 into law, amending the Act on the Goods and Services Tax and some other acts. This legislation introduces the obligation to use e-Invoices and to utilize the National e-Invoice System (KSeF) from July 1, 2024 onwards. Some
Learn more30 August 2023
Currently, the National e-Invoice System (KSeF) operates on a voluntary basis. However, the Ministry of Finance is consistently working to assist taxpayers in transitioning to the mandatory issuance of invoices within this system. To simplify the implementation process of KSeF, from 1 September 2023, taxpayers will adopt a new electronic invoice format – FA(2). The
Learn more23 August 2023
On 2 August 2023 the President signed an Act amending the Act on special solutions for the implementation of the Budget Act for 2023 and certain other acts. The Act will introduce changes regarding the amount of allocations and the conditions for the establishment of the Company Social Benefits Fund (ZFŚS). The Act was published
Learn more14 August 2023
On 1st of July 2023 the Polish Social Insurance Institution joined the Framework Agreement on the application of Article 16(1) of Regulation (EC) No 883/2004 in cases of ordinary cross-border telework. The main change from the perspective of the practice of labour law in Poland is the possibility to determine the legislation applicable to the
Learn more8 August 2023
In recent years, the Polish government has made numerous changes to the VAT tax, aiming to simplify and streamline the tax system for entrepreneurs. One of the latest packages is SLIM VAT 3, which came into effect on July 1, 2023. Below are the most important changes introduced in this package. Small VAT taxpayer: The
Learn more25 July 2023
Pass-through income is defined as a specific type of tax-deductible expenses incurred by a taxpayer to a non-resident related party during the tax year. Taxes on pass-through income at a rate of 19% on the taxable base must be paid by taxpayers provided several conditions are met. I. The taxpayer must make payments of receivables
Learn more12 July 2023