As of July 1, 2023, the inheritance and donations tax-free amounts [idt][1] for each tax group will increase. At the same time, the controversial “charitable collections tax”, which was also due to apply from July, has been removed from the regulations. Legal status until June 30, 2023 The acquisition of property and property rights, from…
On 1 July 2023, the state of epidemic emergency will be repealed in Poland. This follows from the Regulation of the Minister of Health of 14 June 2023 on the repeal of the state of epidemic emergency within the territory of the Republic of Poland (already published in the Journal of Laws). Below, please find…
The amendment to the VAT Act [i.e., the Act of 26 May 2023 amending the VAT Act and certain other acts (Journal of Laws of 2023, item 1059)] commonly referred to as the SLIM VAT 3 package has been published in the Journal of Laws. The changes brought by SLIM VAT 3 will come into…
No possibility to submit a TP statement – announcement The Ministry of Finance has indicated in today’s announcement that until the new versions of the TPR-C and TPR-P forms are published, the applicable template for the TPR Information filed for 2022 is the last applicable template. However, a section regarding the statement on the preparation…
During the May holidays on May 2, 2023, the Ministry of Health published a draft regulation according to which the state of epidemic threat will be cancelled on July 1 of this year. From this day on, the suspension of deadlines for reporting domestic tax arrangements will also be revoked. What does this mean in…
From July 1, 2023, significant changes will come into force regarding the rules for lodging appeals against the decisions of the first instance issued by the Heads of Tax and Customs Offices. Appeals against such decisions will be submitted to the Directors of Tax Administration Chambers. Pursuant to the regulations in force in Poland since…
From July 1, 2023, significant changes will come into force regarding the rules for lodging appeals against the decisions of the first instance issued by the Heads of Tax and Customs Offices. Appeals against such decisions will be submitted to the Directors of Tax Administration Chambers. Pursuant to the regulations in force in Poland since…
The Finance Minister’s Decree of March 6, 2023 (Journal of Laws 2023, item 422) amended the the Finance Minister’s Decree of December 24, 2002- on tax information. According to the new wording, the deadline for filing ORD-U has been extended to the end of the 11th month, counting from the end of that fiscal year.…
Natural persons earning income from business activity – as sole proprietors, as well as partners in some partnerships – should consider the effectiveness of the current form of taxation in the context of its change for 2023. Exceptionally, for some entrepreneurs, it will also be possible to change the form of taxation for 2022. 1.…
Withholding tax remitters who in 2022 made payments to the same taxpayer after filing the first WH-OSC statement without deduction of withholding tax or with deduction at a reduced rate, are required to file the reconciling statement until the last day of the month following the end of their tax year. Withholding tax remitters with…