RSM Poland


Blog - page 9

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


19 December 2018
Agnieszka NOSOWSKA

In the last post on the new standard of IFRS 15 we discussed determining the transaction price (the third step in the five-step model framework). Today we are going to take a look at the next stage, namely price allocation.

17 December 2018

An entrepreneur is bound to face many situations that will require contacting Polish authorities, not only in the process of establishing a company and registering it, but also when fulfilling reporting obligations. Today I would like to discuss these basic reporting obligations of business entities with foreign equity participation

13 December 2018
Agnieszka NOSOWSKA

Recently, when discussing the five-step model framework and determining the transaction price according to IFRS 15 we mentioned the methods of estimating the transaction price; we have decided to elaborate on these methods in today’s post.

11 December 2018
Agnieszka NOSOWSKA

After a couple of weeks we are coming back in our blog to the analysis of the new standard, i.e. IFRS 15. Just like IFRS 9, it is critical for entities preparing their reports in line with IFRS, because they both must be introduced for the first time in financial reporting as at 31 December 2018. Therefore, it is a good idea to take a closer look at the topic of revenue recognition and discuss it further

3 December 2018

Last year we wrote a lot in our blog about the new IFRS 16 standard that significantly changes the concept behind considering contracts in terms of the necessity to disclose transactions in the lessee’s balance sheet.  We are going to continue on this topic, answering another batch of the most frequently asked questions concerning this standard.

27 November 2018
Przemysław POWIERZA

You must have already heard about the principle of good faith and due diligence in the context of value added tax (VAT). This issue has been addressed many times by the courts, both Polish and the Court of Justice of the European Union (CJEU), which means that taxpayers quite often have disputes with tax authorities in this respect.

26 November 2018

For quite some time now we have been observing the increased activity of entities, asking questions about leases and requesting the analysis of contracts they have signed to use specific assets, be it lease or rental.

9 November 2018

Since a tax relief on research and development activity was introduced in 2016, relevant regulations have been amended on a yearly basis. We may have fond memories of the original regulation, as its legislator managed to use only 467 words. Currently, the R&D tax relief is provided for in more than 2,200 words in the CIT Act itself and in provisions of non-tax acts, which are going to be addressed here later.

8 November 2018

Some time ago we wrote about changes pertaining to preparing financial statements and submitting them to a relevant court register, mainly about the fact that as of March 2018 they can be filed only electronically (e.g. in PDF format); yet, this form, simple as it may seem, has caused a lot of trouble, primarily due to the lack of personal identification numbers (PESEL) of board members and the lack of electronic signatures. Since filing financial statements online has proven to be troublesome, we may only guess that as of 1 October 2018 we are going to face a genuine disaster in this respect. Why is this so? Let me explain.

17 October 2018
Przemysław POWIERZA

The split payment is a very broad subject. I could go on and on about it. Below you will find another chunk of questions and answers that crop up in connection with using this system of settlements. I cannot give you a 100 percent guarantee that once you have read our earlier posts (part 1part 2part 3), the split payment mechanism will have no secrets for you. However, knowing the rules and principles of using the SPM will make it easier for you to run your business and avoid tax traps. 


Blog - Autorzy

Anna MAJ (1)
Ewa PYTEL (1)