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In this series on taxpayer protection principles and measures, we present information on available tools for taxpayers to use in light of imprecise tax regulations and the fear of sanctions from tax authorities. In Part 2 of the series, we present information on the institution of tax clarifications. Clarifications of tax law provisions are issued … <a href="https://arpiaccounting.com/en/taxpayer-protection-rules-and-measures-part-2-tax-explanations/">Continued</a>

Taxpayers who use goods and services for VAT-taxable activities may deduct input VAT (Vat deductions) on the purchase of these services and goods. In Article 86, Section 10b of the VAT Act, the legislator has linked the moment at which VAT can be deducted to the settlement period in which the taxpayer received the invoice. … <a href="https://arpiaccounting.com/en/the-right-to-vat-deductions-the-sue-ruling/">Continued</a>

When fulfilling tax obligations, taxpayers are undoubtedly the weaker party and have less freedom in shaping their procedures or fulfilling their statutory obligations – especially when the regulations themselves and their high level of complexity do not facilitate this. However, the substantive regulations provide specific protective and preventive tools that, by definition, guarantee special protection … <a href="https://arpiaccounting.com/en/taxpayer-protective-measures-part-1-general-information/">Continued</a>

Welcome to another article in the series on WHT – this time on popular intangible services. The legislator has introduced a list of intangible services for which withholding tax must be collected upon payment (to a foreign contractor). The legislator specified in Article 21, Section 1, Item 2a of the Corporate Income Tax Act that … <a href="https://arpiaccounting.com/en/withholding-tax-wht-part-2-intangible-services/">Continued</a>

In the next article in our series on tax relief, we present information on the tax relief for innovative employees. The tax relief for innovative employees is a relatively new income tax measure. It was introduced as part of a package of changes known as the “Polish Deal” in 2022. This is another incentive for … <a href="https://arpiaccounting.com/en/tax-relief-part-5-relief-for-innovative-employees/">Continued</a>

The new Polish Classification of Activities (PKD 2025) comes into effect on January 1st, 2025, replacing the previous version of PKD 2007. This change stems from the need to adapt the classification to current economic trends, including the development of digital technologies, the emergence of the circular economy, and the rise of new service sectors. … <a href="https://arpiaccounting.com/en/pkd-the-new-polish-classification-of-activities-from-january-2025/">Continued</a>

The National E-Invoice System (KSEF) is only a short time away from coming into force. It will, of course, be implemented in stages, as a result of transitional provisions that allow taxpayers (whose sales value, including VAT, does not exceed the relevant limits) to issue invoices through the KSeF at a later date. Fortunately, the … <a href="https://arpiaccounting.com/en/will-there-be-sanctions-related-to-ksef-in-2026/">Continued</a>

For personal income tax payers (PITs) who are subject to a flat tax rate, as well as corporate income tax payers earning income from sources other than capital gains, there is a mechanism that permits an additional deduction from the taxable income for eligible costs associated with R&D tax relief. According to the regulations, research … <a href="https://arpiaccounting.com/en/tax-reliefs-part-4-rd-tax-relief/">Continued</a>

Withholding tax – principles, collection, preferences The term “lump sum withholding tax” (WHT) refers to a tax collected by a payer with its registered office, place of residence, or foreign permanent establishment in Poland on certain types of payments made to non-residents. According to Articles 21 and 22 of the Corporate Income Tax Act, the … <a href="https://arpiaccounting.com/en/taxpayer-in-withholding-tax-part-1-general-rules/">Continued</a>

Corporate Representation Costs According to the definition outlined in Article 15, Section 1 of the CIT Act, an expense is considered a tax-deductible cost if it is not enumerated in the list of exclusions in Article 16, Section 1 of the CIT Act and exhibits the following characteristics: It is definitely incurred, Its purpose is … <a href="https://arpiaccounting.com/en/company-representation-costs-distinguish-from-advertising-costs/">Continued</a>