Tax News

You will find here changes in the tax regulations discussed and commented by Mazars' experts.

Minimum tax (CIT)

The so-called minimum tax is effective as of 2024 and is a new parallel form of taxation alongside the "regular" CIT.

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Mandatory e-invoicing postponed (VAT)

As originally intended, the mandatory KSeF was to go into effect on July 1, 2024.

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Slim VAT 3 package - changes starting July 1, 2023.

On June 1 of this year, the President of the Republic of Poland signed an amendment to the VAT Act and certain other laws as part of the so-called Slim VAT 3 package. The main part of the changes is to take effect on July 1, 2023. The following is a summary of the most significant VAT changes envisaged in this package.

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Mandatory e-invoices system (KSeF)

Dear Sirs,

As we have already informed in the previous alerts, intensive legislative works are currently being carried out in Poland on VAT regulations implementing the obligation to use the so-called "e-invoices" (i.e. issuing electronic invoices in a structured form, with the use of the KSeF government platform and a pre-defined template, the so-called "schema").

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The date of entry into force of the obligation to issue e-invoices via KSeF has been postponed

After conducting public consultations, the Ministry of Finance published on its website a message informing about the postponement of the entry into force of the obligation to issue e-invoices via the KSeF platform to July 1, 2024.

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Transfer Pricing: CBC-P for financial year 2022 should be submitted by March 31st, 2023

Pursuant to the exchange of tax information act, the Polish taxpayers belonging to large international groups are subject to additional obligations, such as reporting on entities which are part of the group (Country-by-Country-Report, CbC-R) or indicating the entity in charge of delivering such information (CbC-P).

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Research and Development relief

Extended under the provisions of the so-called "Polish Deal", the package of pro-innovation and pro-development reliefs, in force since 2022, currently consists of the research and development relief, IP Box relief, robotization relief, innovative employees relief, prototype relief and expansion relief.

Beginning of a new year is a good time to both consider the possibility of taking advantage of tax reliefs for the passing year and to consider the implementation of some solutions starting from 2023. In today's tax alert, we will look at the research and development relief that has been in operation since 2016, which has become even more attractive since January 1, 2022, as discussed below. Our team remains at your disposal to discuss the possibility of taking advantage of the research and development relief in your company.

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The deadline for publishing the 2021 tax strategy for most taxpayers ends at the end of 2022.

We kindly remind you that the publication of information on the implementation of the tax strategy is a statutory requirement for the largest business entities in Poland (i.e., tax capital groups and taxpayers with revenues exceeding EUR 50 million in the tax year).

Information on the implemented tax strategy should be published for 2021 by December 31, 2022 (or by the end of the twelfth month after the end of the tax year - for taxpayers with a tax year different from the calendar year) - on the taxpayer's website or, in the event that the taxpayer does not have its own website, on the website of a related entity.

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Change in the provisions on the documentation obligation in the field of transfer pricing

Change in the provisions on the documentation obligation in the field of transfer pricing for the so-called tax heaven transactions

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Mandatory e-invoicing starting from 1 January 2024

National System of E-Invoices (KSeF) - Poland received the approval of the EU Council for implementing the mandatory e-invoicing starting from 1 January 2024.

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