Poland: Delay proposed for parts of mandatory e-invoicing system (KSeF)
Poland’s Ministry of Finance has proposed a legislation on 12 April 2025 to delay the ban on using cash register invoices and Polish tax identification number (NIP-bearing receipts) as simplified invoices. The proposed law also calls for the
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Poland gazettes consolidated transfer pricing rules for corporate tax
Poland published the updated consolidated text of the transfer pricing regulations related to corporate income tax in the Official Gazette on 8 April 2025, reflecting the provisions which have been in effect from 21 March 2025. The provisions of the
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Poland updates law to include new Pillar Two administrative guidelines
Poland's Ministry of Finance is working to finalise a draft legislation to amend the Equalization Tax Act for International and Domestic Groups, implementing the Pillar Two global minimum tax under EU Directive 2022/2523 of 14 December 2022. This
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Poland excludes some EU non-cooperative jurisdictions from harmful tax competition list
Poland’s Minister of Finance issued a notice on 8 March 2025 identifying countries and territories listed on the EU's register of non-cooperative jurisdictions but not on Poland's list of nations engaging in harmful tax competition for individual
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Poland clarifies DAC6 reporting rules for legally protected professional secrecy
Poland's Ministry of Finance issued a release on 12 March 2025 on reporting tax schemes under DAC6 mandatory disclosure rules in cases of professional secrecy. The Minister of Finance clarified that professionals, under national law, authorised
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Poland extends reverse charge for gas, electricity, and greenhouse gas emissions transfers
Poland's Ministry of Finance has announced that the VAT reverse charge mechanism for transactions involving gas, electricity, and greenhouse gas emission allowance transfers will be extended to 31 December 2026. The mechanism was initially planned
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Poland: CJEU rules tax exemption for external investment funds breaches EU law
The Court of Justice of the European Union (CJEU), in its ruling C-18/23 on 27 February 2025, established that the Polish tax exemption for externally managed nonresident investment funds violated the free movement of capital under EU law. Under
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Poland: EU Council extends VAT split payment system to February 2028
The EU has authorised Poland to extend its split payment system for VAT on 28 February 2025 under the Council Implementing Decision (EU) 2025/373 of 18 February 2025. The authorisation has been published in the EU's Official Journal on 28 February
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Poland: Finance Minister consults R&D tax relief changes under GloBE rules
Poland's Minister of Finance, Andrzej Domański, met with entrepreneurs and tax advisors to discuss proposals to adjust the research and development (R&D) tax relief to the GloBE system on 21 February 2025. This announcement was made by
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Poland proposes changes to DAC6 disclosure rules
Poland’s Ministry of Finance has proposed amendments to the mandatory disclosure rules (MDR) for potentially aggressive tax arrangements on 17 February 2025. The draft law aims to improve relations between taxpayers and tax authorities and
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Poland: Parliament passes tax law amendments
Poland’s lower house of Parliament (Sejm) has approved two legislative measures to amend the nation's tax laws during its 20-21 February 2025 session. The tax measures are as follows: Tax Code updates: Easier submissions and interest on
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Israel proposes withholding tax on digital asset transactions
Israel’s government proposed draft regulations on 21 November 2024 to impose withholding tax on digital asset transactions, including cryptocurrencies, tokens, and non-fungible tokens (NFTs). A recent ministerial memorandum clarified that
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Brazil: Chamber of Deputies approves tax treaty with Poland
Brazil’s Chamber of Deputies has approved the 2022 Brazil-Poland Income Tax Treaty through Draft Legislative Decree No. 261/2024 on 13 February 2025. The treaty, signed on 20 September 2022, is the first of its kind between the two nations. Its
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Poland publishes list of qualified jurisdictions for Pillar Two rules
Poland’s Minister of Finance has issued a notice on 7 February 2025 listing jurisdictions that have adopted the qualified income inclusion rule (IIR), qualified for the domestic minimum top-up tax (QDMTT), or meet the criteria to be treated as
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Poland: Senate passes various VAT changes
Poland’s Senate has approved several VAT amendments, including extending the reverse charge mechanism for gas, electricity, and greenhouse gas services and maintaining an 8% reduced VAT rate for certain agricultural goods. Additional VAT
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Poland to consult R&D tax relief under Pillar Two GloBE Rules
The Ministry of Finance announced that it will hold consultations on the direction of modifications to the research and development (R&D) tax relief in the context of the Pillar Two GloBE Rules on 21 February 2025. Registrations for
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Andorra considers signing tax treaty with Poland
Andorran and Polish officials convened on 3 February 2025, where Andorra expressed interest in negotiating an income tax treaty with Poland. This follows that Poland has announced the removal of Andorra from its list of non-cooperative tax
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Poland: Parliament passes bill on VAT changes, expands excise duty to nicotine products
Poland’s lower house of Parliament (Sejm) has passed a bill delaying changes to VAT rates during its January 22-24, 2025 sittings. The Sejm also extended the reverse charge mechanism to gas, electricity and services associated with the transfer
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