RSM Poland


Tax consulting

We offer comprehensive support within tax consulting services. Our goal is to help our clients realise and identify areas of risk and by cooperating with them find solutions that will allow to minimise threats. Direct and close cooperation between advisor and client, a good understanding of the business, its organisation and principles are in our opinion essential to achieve goals. Thanks to our support the client is free to focus on operational issues and not worry about tax problems.

Our offer includes the following range of services:

Corporate tax compliance
Verification of calculations, identification of appropriate base for payments and elimination of errors to help you avoid costly mistakes and minimise time spent on preparing documentation.

Incentive schemes for management staff
Design and implementation of remuneration schemes for managers: cash, stock options or stocks. Effective incentives benefit the management as well as the company itself.

Tax advisory
Maximising benefits, minimising or eliminating threats, representation before administration authorities and more within comprehensive tax consulting services.

Tax and fiscal inspections
Support during audits conducted by fiscal authorities: providing necessary documentation, resolving disputes, protecting our clients businesses.

Tax audit
Initial, detailed or comprehensive verification of account books or systematic tax consulting to make sure the business complies with current regulations.

Tax opinions
Comprehensive assistance in the decision-making process to help businesses navigate in the maze of tax regulations and choose the most profitable solutions.

Tax planning
Effective tax consulting including optimization of payments through careful planning, wide approach towards each business and its finances and extensive knowledge of current regulations and their application.

Tax services for expats
Consulting in the area of selecting proper taxation, including verification of contracts, income, remuneration, and benefits for expats - foreigners - working in Poland.

Transfer pricing
Preparation of all documentation required for transactions between business entities affiliated with each other to ensure the documents conform with current law and regulations.

VAT compliance
Assistance in getting all the documentation under control - send us all the documents and we will prepare and submit correct statement.

R&D tax relief getting more and more attractive for the IT industry

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.

How to use the split payment mechanism - FAQ (part 4)

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 1, part 2, part 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. 

How to use the split payment mechanism - FAQ (part 3)

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.

How to use the split payment mechanism - FAQ (part 2)

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.

How to use the split payment mechanism - FAQ (part 1)

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.

Ambiguous principles of calculating debt financing costs excluded from tax-deductible costs

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.

How to verify a counterparty in order not to be involved in tax fraud (part 6)

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.

How to verify a counterparty in order not to be entangled in tax fraud (part 5)

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.

Standard Audit File for Tax – a requirement which applies to all entrepreneurs as of 1 July 2018

29 June 2018
Przemysław POWIERZA
As of 1 July 2018, filing of the Standard Audit File for Tax (SAF-T, in Polish abbreviated as JPK) shall applyy to all taxpayers – entrepreneurs keeping their books in electronic format.

Split payment — tackling of tax evasion, continued

29 June 2018
Przemysław POWIERZA
The split payment is a mechanism which was introduced in the Polish legal system with the Value Added Tax Act Amendment Act of 15 December 2017 (Journal of Laws of 2018 item 62), based on solutions used in other European countries (Czech Republic, Turkey, Romania, Italy). However, Polish solution is innovative in many aspects, using solutions that were not yet attempted elsewhere. For this reason in the first phase of operation the split payment system will be voluntary, and the Finance Ministry will be monitoring the effects of its introduction (not only fiscal impacts, we hope).