Poland: Railway freight terminals exempt from real estate tax, imposes VAT to renewable energy installations
The Minister of Finance of Poland, Andrzej Domanski, provided clarifications regarding the application of the real estate tax exemption for railway freight terminals on 8 May, 2024. Although the regulations exempting freight terminals from real
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Poland releases draft bill for pillar two global minimum tax
Poland’s government has published the draft bill for the implementation of the pillar two global minimum tax in Poland under the EU Minimum Tax Directive (Council Directive (EU) 2022/2523 of 14 December 2022). Previously, the Polish government
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Poland announces new deadlines for e-invoicing
On 26 April 2024, Poland’s Ministry of Finance and the National Tax Administration declared revised deadlines for the phased rollout of the National e-Invoice System (KSeF) after the conclusion of an external audit. The e-invoicing mandate will be
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Poland enacts public country-by-country (CbC) reporting
On 16 April 2024, Poland’s President has signed into law the legislation enacting the EU public country-by-country (CbC) reporting directive (EU Directive 2021/2101). This law will go into effect 14 days following its official promulgation. The
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Poland passes law for implementing DAC7
On 9 April 2024, Poland's Council of Ministers passed a bill to enact new regulations for exchanging information on income generated from sellers on digital platforms, or DAC7. These rules are outlined in Council Directive (EU) 2021/514, which was
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Poland introduces new reporting legislation for digital platform operators (DAC7)
On 22 March 2024, Poland announced a new legislation for the implementation of the Council Directive (EU) 2021/514, known as DAC7. The bill was published on the Government Legislation Centre's website. The legislation introduces several key
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Poland: Parliament passes public CbC reporting legislation
The Polish Parliament has passed a law implementing public Country-by-Country (CbC) reporting in accordance with the requirements of Directive (EU) 2021/2101. This legislation establishes a public reporting threshold for companies with annual
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Poland introduces draft legislation to enact pillar two global minimum tax
The Polish government announced that it has introduced a draft legislation for implementing the pillar two global minimum tax in Poland in accordance with the EU Minimum Tax Directive (Council Directive (EU) 2022/2523) of 14 December 2022. The
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Poland announces guide on filing transfer pricing reporting forms
On 23 January 2024, Poland’s Ministry of Finance released a notice outlining the process for submitting transfer pricing reporting (TPR) forms for acquired entities. This requirement applies to tax years commencing after 31 December 2021. The
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Poland releases 2024 thresholds for corporate tax rate and simplified flat-rate tax
Poland has released the thresholds for reduced corporate tax rates, simplified flat-rate tax, and investment incentive deductions for 2024. These thresholds apply to specific schemes and are aimed to benefit small taxpayers. The main details
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Poland postpones compulsory e-invoicing requirements
On 19 January 2024, the Ministry of Finance in Poland announced a delay in the mandatory implementation of the National e-Invoicing System (Krajowy System e-Faktur - KSeF) due to technical issues. The National e-Invoice System (KSeF), which was to
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Poland announces base interest rates for related party debt for 2024
On 3 January 2024, Poland’s tax authority published a release related to a notice on the base interest rates and margins for the safe harbor simplification for loan, credit, or bond transactions between related parties in 2024. The safe harbor
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Poland publishes guidance on transfer pricing, base interest rates, and margin rates
On 29 December 2023, Poland’s Ministry of Finance released the guide on submitting transfer pricing information, which includes: Detailed FAQs related to the obligation to submit transfer pricing information; entity identification
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Poland: Draft bill raises limits for tax-deductible costs
On 11 December 2023, Poland’s Lower House of Parliament received a draft law from the government in which it amended the Act on Personal Income Tax and the Act on Corporate Income Tax. The draft law increases the applicable limits to 100% for the
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Poland extends the deadline for submitting certain TPR forms
On 27 November 2023, the Polish Ministry of Finance issued a regulation extending the deadline for the submission of transfer pricing information forms (TPR-P and TPR-C forms) for individual (personal) and corporate income taxes until 31 January
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OECD: Peer Review Report on Tax Transparency and EOI in Poland
On 8 November 2023 the Global Forum on Transparency and Exchange of Information for Tax Purposes published the second-round peer review report on Poland’s implementation of the standard on transparency and exchange of information (EOI). Poland’s
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Poland: MoF extends transfer pricing reporting deadline for 2022
On 27 October 2023, the Ministry of Finance in Poland decided that it planned to extend the deadline for submitting transfer pricing reporting forms (TPR-P and TPR-C) by 3 months, from 30 November 2023 to 29 February 2024. This extension is due to
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Poland introduces new electronic templates to report transfer pricing
On 17 October 2023, the Polish Ministry of Finance released new electronic templates for transfer pricing reporting on its website. These templates include: Personal Income Tax Transfer Pricing Report - TPR-P(5) Corporate Income Tax
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