Poland publishes DAC7 implementation act in the gazette
On 17 June 2024, Poland published the Act of 23 May 2024 amending the Act on the exchange of tax information with other countries and certain other acts in the Official Gazette. As previously reported, On 9 April 2024, Poland’s Council of
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Poland: New VAT amendments for small businesses
On 12 June 2024, the Council of Ministers introduced draft legislation amending the value-added tax (VAT) law for small enterprises. The key amendment proposed is that small enterprises based in another EU member state would be eligible for VAT
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Poland announces draft changes to real estate tax laws
On 11 June, 2024, Poland announced a draft legislation to amend the current real estate tax regime. The Ministry of Finance will develop the bill, and the Council of Ministers is expected to adopt it by Q3 2024. The key amendments include:
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Poland: President approves national e-invoicing postponement
Andrzej Duda, President of Poland, has signed the Act on Value Added Tax (VAT), which delays the mandatory implementation of the National e-Invoice System (KSeF) from 1 July, 2024, to 1 February, 2026. Earlier, Poland’s Parliament passed an
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Poland passes new regulations regarding exchange of information on income derived by sellers through digital platforms
Poland’s Parliament has passed the Act of 23 May 2024 amending the Act on the exchange of tax information with other countries and certain other acts. The Act implements new regulations regarding the exchange of information on income derived by
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Poland: Parliament approves postponement of e-invoicing mandate, digital platform reporting
Poland’s Parliament has passed an amendment to the Value Added Tax (VAT) Act and other related laws, delaying the mandatory implementation of the National e-Invoice System (KSeF) until 1 February, 2026. The bill will now be sent to the
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Poland extends public consultation deadline for Pillar Two global minimum tax rules
Poland’s Minister of Finance Andrzej Domański announced on 16 May, 2024, the extension of the public consultation regarding the draft bill for the implementation of the EU Minimum Tax Directive under Council Directive (EU) 2022/2523 of 14
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Poland: Taxable VAT must equal shares’ issuance value for property contributions
The Court of Justice of the European Union (CJEU), on 8 May, 2024, ruled, under Article 73 of the EU Value Added Tax (VAT) directive, that the taxable amount for a property contribution from one company to the capital of a second company, in
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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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