3 February 2023
Monika MARKIEWICZ
Konieczność złożenia formularza ORD-U – czyli rocznej informacji o umowach zawartych z nierezydentami w rozumieniu Prawa dewizowego – to obowiązek, o którym przedsiębiorcy i księgowi bardzo często zapominają, narażając firmę na grzywnę. Co gorsza, czasu na przekazanie informacji do urzędu skarbowego jest naprawdę mało. Dla większości podatników termin składania formularza ORD-U za 2022 r. mija 31 marca 2023 r.
10 January 2023
Klaudia GREC
In our articles about leasing, we have already written about the classification of leases on the balance sheet and the economic life of leased assets according to balance sheet law. On a few examples we have shown how to interpret the regulations in this area in order to have the most reasonable estimation. This time we will take a look at discounting cash flow related to the lease agreement and the relation between that cash flow and the market value of the lease object.
17 November 2022
Ilona KOZIEŁ, Elżbieta MAJCHRZAK
According to tax regulations, if our company purchases a vehicle from an EU Member State, it is an intra-community acquisition of goods. This creates additional obligations that we must fulfil as entrepreneurs. And regardless of whether we have decided to buy a used passenger car or a new one, we must prepare a VAT-23 declaration and prepare to pay VAT.
7 November 2022
Justyna SZCZYGIELSKA
The end of the year is approaching fast, and for most businesses it means they need to close their accounts and prepare their financial statements. Unfortunately, this year there may be some trouble around the corner: due to exceeding predefined thresholds, many organisations will be burdened with additional obligations arising from the requirement to have their financial statements audited by a statutory auditor.
18 October 2022
Klaudia GREC
Under the balance sheet law, if lease was concluded for a period of more than 75% of the economic life of the leased asset, it should be recorded in the balance sheet as finance lease. How can the entrepreneur check if the lease they concluded meets this requirement and thus must be recognised accordingly in the books?
5 October 2022
Klaudia GREC
Leasing is a unique form of business financing, where companies do not need to purchase the assets in order to use them. With the growing popularity of lease, many entrepreneurs are considering the pros and cons of this type of financing, also in the context of tax costs. What is very important yet often overlooked here is that your lease must be recognised on your balance sheet properly. What do you need to focus on?
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-DUDZIK
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?
19 January 2022
Not long ago, we had a look at the valuation of fixed assets for impairment, i.e. we briefly discussed the impairment test. The choice of this topic was due to the economic downturn in certain industries. Today, we are going to discuss another area of financial reporting, very popular in recent years, namely cryptocurrencies. How do you recognise and value these virtual assets in your financial statements?
14 January 2022
Ewelina ZAWIERUCHA
With the end of the old year and the advent of the new one, some business owners and chief accountants are considering changing the accounting software. It is a difficult decision and not only does it have serious consequences in terms of tax settlements, but also often involves high costs of purchasing a licence and implementing appropriate software.
