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Flat-rate tax

As we have previously informed you, the institution of a new flat-rate tax was introduced into law with effect from 1 January 2021.

Changes in CFC regulations

We would like to bring your attention to new CFC (Controlled Foreign Companies) regulations which were passed by the parliament and will probably take effect as of 2022 CFC reconciliations:

Retrospective deduction of the input tax

In the tax ruling dated September 21, 2021, ref. 0112-KDIL3.4012.216.2021.2.MBN, the Director of the National Tax Information System (hereinafter: "DNTIS") confirmed the taxpayer's position that it is entitled to deduct input VAT on the outlays made in connection with the construction of a residential and commercial building, and the mere fact that taxpayer did not submit a VAT-R registration form cannot deprive him of this right. However, DNTIS stated that the actual exercise of the right to deduct may only take place after the taxpayer obtains the status of a registered (active) VAT taxpayer.

The New Polish Deal: tax relief for entrepreneurs

The government's development plan will soon become a new Polish reality. Thus, it is worth paying special attention to the extended package of tax reliefs that can be used at every stage of the production process. The proposed solutions are primarily aimed at increasing support for R&D activities in Poland.

Tax calendar for October

The first day in October is important for those tax subjects whose deadline for filing a tax return from the beginning of July has been extended by 3 months.