Further postponement of WHT regulations

Please be informed that according to the press release (Dziennik Gazeta Prawna) the Ministry of Finance is planning to issue further regulations postponing the entry into force of the WHT pay and refund mechanism. The deferred provisions stipulate the obligation to collect withholding tax on receivables for certain intangible services (to include management services and […]

Expert comment of Jarosław Szajkowski, Tax Manager at ASB Poland, in the article by Rzeczpospolita

“The regulations provide two sanctions for errors in the Standard Audit File. Firstly, a PLN 500 penalty for each mistake, as provided for in the VAT Act. Second, a fine for defective records under the Fiscal Penal Code.” Read the full article in Polish by Rzeczpospolita. Jarosław SzajkowskiTax Manager – Tax AdviserE: jszajkowski@asbgroup.eu

VAT in distance selling (B2C) – current rules

The distance sale plays an increasingly important role in economic turnover. Its popularity among entrepreneurs results from the possibility of the reduction of fixed costs arising from the maintenance of stationery stores while increasing the extent of potential consumers. During the lockdown introduced due to the prevailing COVID-19 pandemic, the distance sale saved a significant […]

Refusals to issue security opinions on the application of General Anti-Abusive Regulations (GAAR)

The Head of National Revenue Administration (KAS) has completed more than 20 proceedings on the application of the General Anti-Abusive Regulations (GAAR). This resulted in the imposition of tax surcharges exceeding PLN 80M. We have written more on this subject here. What was challenged by the tax authorities? A spin-off of an organized part of […]

New reporting obligation for a specific task contract (umowa o dzieło) as of 1 January 2021

The amendment to the “COVID-19 Act” dated March 31, 2020, introduced an additional obligation for companies engaging individuals under specific task contracts (umowa o dzieło). As of January 1, 2021, a remitter (Polish company) will be obliged to inform Social Insurance Institution (ZUS) of the conclusion of each specific task contract, provided that: the contract […]

Investing in Poland from the level of the Netherlands or through a Dutch holding company is becoming more and more troublesome

First of all, there are significant anti-abusive provisions upcoming in the local Polish and Dutch regulations as of 2021: new business substance requirements for service companies in the Netherlands – minimum EUR 100k of annual wage expenses, office space for the period of 2 years; introduction on WHT on interest and royalties paid from DutchCo […]

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