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The RSM Poland Blog is a practical guide to taxes and business. We would like to use it as a tool for communicating some of the most interesting tax and economic topics, discussing issues related to incorporation and organisation of companies, touch on transfer pricing and reporting in accordance with Polish and international standards, as well as to study other key notions commonly related to running and managing a business.

Feel free to follow our posts, comment and ask questions.

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 Spółka Doradztwa Podatkowego S.A.
The publisher’s and the editor’s address: Droga Dębińska 3b, 61-555 Poznań
Editor-in-chief: Izabela WOŹNIAK

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8 October 2018
Przemysław POWIERZA

Last time I focused on answering a lot of technical questions that have emerged in the wake of introducing a new form of settlement, namely the split payment mechanism. In today’s post, I will continue with this topic, hence we will take a closer look at the remaining issues that raise doubts.

24 September 2018
Przemysław POWIERZA

In my last post on the blog, I answered the most frequently asked questions that may crop up when analysing the benefits and drawbacks of the split payment mechanism. If you answered ‘yes’ to the fundamental question whether to use the split payment or not, this post will help you prepare for the proper introduction of the SPM in your organisation. But stay calm, even if you have made this decision, it does not mean that it is written in stone, as the purchaser has the freedom of deciding on how often and how he is going to apply the SPM.

28 August 2018
Przemysław POWIERZA

In newsletter 15/2018, we informed that the Minister of Finance published tax explanations concerning the split payment mechanism (hereinafter referred to as: SPM). Today, I am presenting my first post about the details. Based on the explanations and questions we had received from you, we have created a list of frequently asked questions about the introduction of the SPM. If you are still wondering whether to use the split payment mechanism or not, I encourage you to read my comments.

21 August 2018
Ewelina ZAWIERUCHA

Over the last couple of months, I have been very intensively involved in the recruitment process in our organisation and I talked to male and female candidates who wanted to learn something more about the work in a specific workplace, which an accounting office most certainly is. In wanting to met the expectations, this post has been written for all those who would like to pursue or continue their accountancy career.

20 August 2018
Aleksandra SYSIAK

In the previous article we presented the first step in the model framework of revenue recognition, namely contract identification. Under IFRS 15, revenue should be recognised when contractual obligations are satisfied. Therefore, the entity must first indicate performance obligations in the contract, which makes the second step in the new model of revenue recognition. We are going to discuss it further in this article.  

13 August 2018
Aleksandra SYSIAK

When applying IFRS 15, the first step should be to determine whether the contract exists and has been concluded with the customer

7 August 2018
Krzysztof PUZYR

As of 1 January 2018, thin capitalisation rules have been replaced by regulations limiting the tax-deductibility of certain debt financing costs. Unfortunately, the new regulations fail to provide clear rules and principles for calculating the amount of debt financing costs excluded from tax-deductible costs and raise significant doubts among experts and taxpayers. Meanwhile, since the beginning of 2018, the director of the National Revenue Information Office has issued a number of tax interpretations concerning the matter in question, in which he presented a position that is disadvantageous for taxpayers.

2 August 2018
Michał DREAS

According to experts, the new IFRS 15 concerning revenue recognition is a major milestone in accounting/reporting in recent years.

4 July 2018
Przemysław POWIERZA

In today's entry I will summarize the main assumptions arising from the “Methodology”, i.e. a document containing guidelines helpful for tax administration officials in assessing the exercise of due diligence by entrepreneurs.

29 June 2018
Przemysław POWIERZA

I have written a lot so far about how to verify a contractor in order not to be entangled in tax fraud (Link to previous section). However, there is something else that can protect you from the sanctions of the tax authority and measurable business losses (loss of money and reputation). The Ministry of Finance clearly indicated in the Methodology that the assessment of due diligence will also be carried out by the National Tax Administration (KAS) officials taking the application by the taxpayer of the split payment mechanism, which will become effective as of 1 July 2018 into account.

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