Poland
Languages

Tax alerts - archive - page 4

[70/2017] The deadline to submit form CBC-P is approaching
RSM Poland
23 October 2017
Tomasz BEGER
On 12 October 2017, the Ministry of Finance published on its website information about the publication of the official version of form CBC-P – the notification regarding the obligation to provide information about a group of entities (CBCR). The template of the electronic document which can be submitted from 19 October 2017 is available on the ePUAP platform (template No. 2017/10/09/4487). The final version of form CBC-P is also available on the website of the Ministry of Finance. Furthermore, the Ministry informs that it is currently working on the interactive version of form CBC-P, which will be available in the e-Declarations tab.  
Read more

[69/2017] Recovery of unduly paid VAT on receipts
RSM Poland
4 September 2017
Przemysław POWIERZA
A taxpayer, using inflated VAT rates when selling services to consumers, which has been documented by a receipt, may revise the VAT amount – this arises from the judgment of the Provincial Administrative Court in Łódź of 12 July 2017, file ref. No. I SA/Łd 444/17.
Read more

[68/2017] A breakthrough in deliveries and services provided on a continuous basis?
RSM Poland
29 August 2017
Recently, the reasons for the judgement of the Supreme Administrative Court (SAC) of 11 April 2017, case file No. I FSK 1104/15, concerning the provision of supplies of goods on a continuous basis have been published. The said judgement is even more interesting because it stands out from a series of previous decisions in this respect, by stating that continuous deliveries are also deliveries provided partially, in settlement periods determined by the parties to the transaction. This issue was approached in the same way also by the SAC in the judgement issued on 12 July 2017 (case file No. I FSK 1714/15).
Read more

[67/2017] Favourable changes in research and development relief starting from 2018
RSM Poland
22 August 2017
Piotr LISS
Recently, the Ministry of Science and Higher Education published a draft act on the amendments to certain acts in order to improve the legal environment of innovative activity (hereinafter: Draft). The Draft has not been submitted to the Sejm of the Republic of Poland for discussion yet; nevertheless, it is worth becoming acquainted with its key assumptions to be able to take them into account when planning to benefit from the research and development relief (hereinafter: R&D relief) in the period after 1 January 2018.​
Read more

[66/2017] The President signed an income taxes law amendment
RSM Poland
10 August 2017
Piotr LISS
On 19 July 2017, the President signed the Act of 7 July 2017 amending the Act on income tax from individuals and the Act on income tax from legal entities, which will enter into force after 14 days from the amendments' publication in the Journal of Laws. In this Tax Alert, we will briefly present to you the positive changes for entrepreneurs introduced by the amendment, governing the limits of tax depreciation and the rules for the collection of withholding tax on airline tickets.
Read more

[65/2017] The regulations on transfer pricing finally published
RSM Poland
7 August 2017
Tomasz BEGER
Recently, three important regulations concerning the reporting of related entities have been published. Namely: The Regulation of the Minister of Development and Finance of 13 June 2017 on the detailed scope of the data provided in the information on the group of entities and the method of its completion (Journal of Laws 2017, item 1176, hereinafter: CBCR Regulation); The Regulation of the Minister of Development and Finance of 8 June 2017 on the determination of the template of a summary report on the corporate income tax (Journal of Laws 2017 item 1190, hereinafter: CIT-TP Regulation); The Regulation of the Minister of Development and Finance of 8 June 2017 on the determination of the template of a summary report on the personal income tax (Journal of Laws 2017 item 1205, hereina
Read more

[64/2017] Substitute performance without VAT deduction
RSM Poland
3 August 2017
Przemysław POWIERZA
On 6 July 2017, the Supreme Administrative Court issued an important judgment (file ref. No. I FSK 2173/15) concerning the right to deduct VAT resulting from an invoice issued by a substitute subcontractor. The judgment is final.  
Read more

[63/2017] Statement on preparing transfer pricing documentation
RSM Poland
1 August 2017
Tomasz BEGER
As we have already informed you several times, on 1 January 2017 new regulations on transfer pricing came into force. This time, we would like to draw your attention to the issue of who is responsible for submitting the statement confirming the preparation of tax documentation.
Read more

[62/2017] Revolution in Cross-Border Tax Settlements
RSM Poland
31 July 2017
Tomasz BEGER
On 7 June 2017, 68 countries (including Poland) signed in Paris the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting, hereinafter referred to as the Convention or the MLC.
Read more

[61/2017] Split Payment in VAT from 2018?
RSM Poland
17 July 2017
Tomasz BEGER
On 12 May 2017, on the website of the Government Legislation Centre a bill amending the Goods and Services Tax Act and certain other laws introducing the so-called split payment mechanism in the VAT system has been published. According to the bill, the new mechanism would take effect from 1 January 2018.
Read more

Pages

Newsletter

Subscribe