We would like to inform you that from January 1, 2022, the new variants of the SAF-T_VAT logical structure with a declaration – SAF-T_V7M (2) for monthly reporting and SAF-T_V7K (2) for quarterly reporting, came into force. The updated file structures take into account not only a number of legal changes that came into force […]
New transfer pricing obligations for transactions where the beneficial owner is located in a tax haven
In 2022, for the first time, taxpayers and companies that are not legal persons will face the obligation, introduced as of 1 January 2021, to prepare transfer pricing documentation if the beneficial owner in a transaction is an entity with its place of residence, registered office or management in a country or territory applying harmful […]
Forbes Diamond awarded to ASB again
We are delighted to announce that our company won the Forbes Diamond award for 2022. The award is a great honor for us, and we are pleased to be included in the ranking. Undoubtedly, the prize constitutes a huge dose of motivation to continue our growth and proof that the development strategy chosen by ASB […]
ASB has been granted with “Gazele Biznesu” title once again
We are pleased to announce that ASB has once again been awarded the Gazele Biznesu title, this time for 2021. This prestigious title is awarded to Poland’s most dynamically developing small and medium-sized enterprises. Gazele Biznesu is Poland’s oldest, most credible, and most popular ranking of small and medium-sized enterprises. Puls Biznesu has been organizing […]
A cash payment new limit postponed till 2023
The legislator does not cease to surprise and at the last moment introduced changes to the so-called “The Polish Deal”. The Act introducing the so-called “The Polish Deal” lowered, inter alia, the amount in cash payments in B2B transactions from PLN 15,000 to PLN 8,000 gross value (or the equivalent in a foreign currency) in […]
Changes in INTRASTAT thresholds from January 1, 2022
The President of the Central Statistical Office has accepted the statistical thresholds for 2022 in the INTRASTAT system. The thresholds in relation to 2021 have been changed in the detailed departure threshold, other thresholds remain unchanged. Values of statistical thresholds in the INTRASTAT system to be applied from January 1, 2022, are as follows: basic […]
New deadline for submitting INTRASTAT statistical declarations for December 2021
The Customs Department of the Ministry of Finance kindly informs that INTRASTAT statistical declarations for December 2021 may be submitted by the 15th day of the month following the reporting period. Submitting the statistical declaration for a given month between the 10th and 15th of the following month will not have any negative consequences for […]
The administrative fee waiver related to the official requests
The Ministry of Finance issued Financial Bulletin No. 35/2021, in which it waives the administrative fee for some requests. These are, for example, a request for remission of a fine for late submission of the tax return, a request for remission of interest on late payments or a request for remission of a fine for […]
Changes in INTRASAT reporting for DISPATCHES
As of 1 January 2022, entities submitting Intrastat declarations will face a change. Based on Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European Economic Statistics, entities will be obliged to fill in additional data in DISPATCH declarations, i.e. information on the country of origin of goods […]
“The Polish Deal” lowered the limit for cash payments from PLN 15,000 to PLN 8,000
In the act dated on October 29, 2021, signed by the Polish President on November 15, 2021, amending the act on personal income tax, the act on corporate income tax, and some other acts, the so-called “The Polish Deal” was made also an amendment to the regulations of the Entrepreneurs’ Law, which cover a new […]