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2 September 2022
Monika SMAGA

Poland is introducing regulations that will impose new reporting obligations on digital platform operators. Sellers should also pay attention to these changes, as they can expect more inspections to be carried out by tax authorities in order to verify the correctness of tax settlements.

2 September 2022
Karolina BARTKOWIAK

Due to the ongoing war in their homeland, many Ukrainian employers have decided to post their employees to work in Poland. However, this move has specific implications in terms of personal income tax and social insurance. What must a Ukrainian entrepreneur remember while hiring employees residing in Poland?

12 August 2022
Edyta SZAFARZ

The holiday season has started, which means that the upcoming holidays regularly occupy our minds. The rules for using them seem simple, but – as it turns out – they are not.

2 August 2022
Krzysztof WARAKOMSKI

Let us remind you that from 1 January this year, there is a new option to sign financial statements and reports on company’s operations. If the entity drawing up the above-mentioned reports is managed by a collective body, it is enough for the statements or report to be signed by only one of its members, and the rest, instead of signatures, can make a declaration that the statements or report meet the requirements of the Act.

6 June 2022
Michał BOBROWSKI

Many entrepreneurs who embark on their journey towards running their own business, opt for the simplest business structure, namely a sole proprietorship. The reason behind it is that is it not complicated and involves low start-up expenses, relatively few formalities, low costs and a quick registration process. However, as your business grows, other forms of running it may prove better for you.

6 June 2022
Magdalena MICHAŁOWSKA

The Ministry of Finance, the Transfer Pricing Forum and the Director of the National Revenue Administration Information Centre in many documents try to interpret the provisions on transactions with the so-called tax havens. Unfortunately, the explanations we receive are not always what the taxpayers want. In the individual ruling of 11 January 2022, the Director of the National Revenue Administration Information Centre presented a position unfavourable for taxpayers regarding the so-called tax haven transactions. How can this affect entities carrying out indirect tax haven transactions?

3 June 2022
Karolina BARTKOWIAK

As we have already discussed it in our earlier articles, in the wake of the introduction of the coronavirus epidemic state in 2020, provisions of the Act of 2 March 2020 on Special Solutions Related to Preventing, Counteracting and Combating COVID-19, Other Infectious Diseases and Emergency Situations Caused by Them (known as the Special Act) came into force. The aforementioned regulations provide for the possibility of an employer ordering an employee to work from home. This possibility covers only the period of an epidemic state, state of epidemic emergency and 3 months after there are revoked. What should be noted, however, is that remote work can be performed after the said periods, as well, if only pursuant to the provisions of the Labour Code (under what is known as telework).

11 May 2022
Katarzyna STYPA-SADOWSKA

Not many taxpayers are aware of the fact that procedural regulations, i.e. regulations governing how tax audits, tax and customs inspections and tax proceedings should be conducted, are as important as the substantive regulations, i.e. those that regulate the way taxpayers are supposed to prepare their returns.

22 April 2022
Karolina BARTKOWIAK

The Court of Justice of the European Union issued a judgement on April 7, 2022, in the case of a Romanian company, Berlin Chemie A. Menarini SRL with the participation of a German parent company, Berlin Chemie AG, which may be of considerable importance for the correct understanding of the concept of a fixed establishment in terms of goods and services tax.

22 April 2022
Karolina BARTKOWIAK

At present, the tax authorities are becoming increasingly interested in taxable permanent establishments of foreign enterprises in Poland. The tax authorities are taking a close look at them, because it affects the place of taxation of the income earned by a given enterprise.

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RSM Poland Blog” is a magazine entered into the Register of Newspapers and Magazines under no. RPR 3381 of the District Court in Poznań, I Civil Department.
The publisher: RSM Poland Audyt S.A.
The publisher’s and the editor’s address: Droga Dębińska 3b, 61-555 Poznań
Editor-in-chief: Joanna BOCIĄG joanna.bociag@rsmpoland.pl