TPR-C Form Interactive Version

The Ministry of Finance published the long-awaited interactive version of the TPR-C form. After nearly 150 pages of comments submitted during public consultations, taxpayers were provided with the final version of the document. TPR-C will have to be sent electronically to the Head of the National Revenue Administration for transactions with related entities for the […]

Anti-Crisis Shield – Summary of Implemented Solutions

On 1 April 2020 a package of bills and decrees, so-called “Anti-Crisis Shield”, entered into force. Below we present the most important solutions: SUPPORT CONCERNING EMPLOYERS, EMPLOYEES AND SOCIAL SECURITY CONTRIBUTIONS (ZUS) 1.Exemption from social security contributions (upon request) Exemption for small companies (up to 9 people registered for social security) from social security contributions […]

The reporting obligations postponement

In the last days, the Polish government published few regulations postponing various reporting obligations, aiming to relieve adverse COVID-19 effects: CIT-8 The deadline for submitting CIT-8 for most CIT taxpayers was postponed until 31 May 2020 (for-profit/loss generated in the tax year that ended in the period from 1 December 2019 to 31 January 2020). The due date […]

Fixed Establishment in Poland – new judgment of the Supreme Administrative Court

On February 26, 2020, the Supreme Administrative Court (SAC) issued a significant judgment, ref. I FSK 1313/17 to Voss Fluid GmbH seated in Germany regarding the Fixed Establishment (FE) existence of the German company which has commissioned the production on entrusted materials to Polish contractors. Background The German company operates in the mechanical engineering sector […]

Important changes to VAT from 1 April 2020

Liquidation of VAT return forms and introduction of new JPK_VAT (SAF-T) Starting from the VAT settlement for April 2020, large companies will be obliged to replace the traditional VAT-7 return form with a new JPK_VAT (SAF-T; so-called “VDEK”). For other taxpayers, this obligation will apply from the VAT settlement for July 2020. The new regulations […]

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