Found (24) results from author Aleksandra Plichta

# Transfer pricing Adjusting the Adjustments - reflections on multi-tax challenges. The never-ending story of TP-VAT-CIT-WHT-Investment Relief-Customs risks and year-end closing Although transfer pricing – including transfer pricing adjustments – has for years been one of the most intensively analysed tax areas, recent developments at both…

10.02

7 min

Aleksandra Plichta
# TAX Compliance Export or ICS? CJEU and the dispute over Polish apples On 1 August 2025, the CJEU issued a judgment in a Polish case (ref. C-602/24), resolving key doubts regarding the qualification of a transaction for…

04.08

7 min

Aleksandra Plichta
# Doing business in Poland Contractual penalties under the tax authority’s scrutiny – when does VAT apply? Contractual penalties are a common feature of commercial agreements – applied, for instance, for delays in performance, breaches of exclusivity clauses, or early termination of…

30.06

6 min

Aleksandra Plichta
# TAX Compliance Failure to timely reporting to NBP - how to correct the error? Managing a company involves many aspects and processes carried out within the organization, including the need to monitor numerous deadlines - therefore, it is quite…

04.06

3 min

Aleksandra Plichta
# TAX Compliance Reporting obligations to NBP – who do they apply to and when? If you are an entrepreneur cooperating with foreign contractors, you may be required to submit reports to the National Bank of Poland (NBP). In practice,…

02.06

4 min

Aleksandra Plichta
# TAX Compliance Poland’s Finance Ministry prepares tax agreement model Poland’s Ministry of Finance is working on a new approach to resolving tax disputes — tax agreements. The practice of agreeing on tax terms between…

16.05

2 min

Małgorzata Bogucka
# TAX Compliance Is it really worth the trouble? VAT due diligence in Poland See also our article in Polish: Czy warto męczyć „biznes” – należyta staranność VAT aktualnie Exercising due diligence isn’t just a defensive tactic – it’s…

30.04

6 min

Aleksandra Plichta
# TAX Compliance VAT deduction in Polish purchases – key rules and doubts The general VAT rule on the right to deduct comes down to the possibility for a taxpayer to reduce the amount of output tax by…

01.04

7 min

Wiktor Gnych-Pietrzak
# Tax News 0% VAT for ICS (also self-billed) – Polish approach With the progress of digitization and the development of delivery and settlement models (including self‑invoicing / self-billing), Polish tax authorities are adapting their approach to…

13.03

6 min

Magdalena Kilka
# Doing business in Poland VAT E-commerce package: OSS and IOSS procedures The implementation of the VAT e-commerce package, which introduced EU VAT rules for e-commerce, has significantly changed how many taxpayers account for tax. This package…

26.02

5 min

Aleksandra Plichta
# Doing business in Poland Tax / Customs / Excise clarity for your business in Poland – types of rulings Changes in tax regulations often raise doubts among entrepreneurs about their correct application. The complexity of tax laws makes them difficult to interpret, which can…

10.02

5 min

Agnieszka Radecka
# TAX Compliance CC599C instead of IE599 – a new gateway to the 0% VAT rate in exports CC599C instead of IE599 – a new gateway to the 0% VAT rate in exports As of October 31, 2024, a new system for managing…

23.01

3 min

Karolina Czurczak-Łyczba
# TAX Compliance Volte-face on documentation for the 0% export VAT rate in Poland? You may have heard that applying the 0% VAT rate to exports requires an electronic customs message (IE-599 / CC599C). Many businesses take a cautious…

22.01

3 min

Aleksandra Plichta
# Doing business in Poland VAT in Poland – What’s worth knowing Poland’s VAT rates – a temporary setup that’s lasted a while! In Poland, the standard VAT rate is 23%, and we’ve had this “temporary” rate…

17.01

2 min

Anna Mieszkowska
# VAT compliance Reverse charge transactions – tax point in Poland Reverse charge in international transactions Cross-border transactions settled under the reverse charge mechanism include: intra-community acquisition of goods (ICA) – on the purchase side, import…

16.01

2 min

Aleksandra Plichta
# TAX Compliance INTRASTAT in Poland – Changes for 2025 In 2025, businesses engaged in trade with EU countries will need to consider changes to the statistical thresholds in the INTRASTAT system, announced by the…

22.12

1 min

Agnieszka Radecka
# TAX Compliance Tax representative under scrutiny: practical aspects of responsibilities Foreign businesses operating in Poland often need to appoint a tax representative to properly account for VAT in Poland. Acting as a tax representative, for…

18.11

4 min

Iwona Jakubiak
# TAX Compliance VAT verification activities – Polish practice As covered in our article “Checking activities in Poland – key areas of focus and consequences”, verification activities are the main form of operational oversight…

14.11

5 min

Aleksandra Plichta
# TAX Compliance IC supplies, with chain reclassification – Polish tax authorities challenge 0% VAT rate VAT settlement for intra-Community transactions often poses significant challenges for tax departments and accounting personnel due to the complexity and diversity of business models used…

22.07

5 min

Iwona Jakubiak
# TAX Compliance Correcting invoices to zero Cancelling invoices and issuing new ones is a common practice in many European countries. However not in Poland. Cancelling / correcting invoices to zero is…

11.07

2 min

Aleksandra Plichta
# TAX Compliance Practical issues with retroactive VAT registration in Poland Lack of VAT registration in the timeframe expected by the Polish VAT rules generates quite wide range of practical doubts how to suit documentation and…

11.07

5 min

Anna Mieszkowska
# Doing business in Poland Documents needed for VAT registration in Poland Your business model requires to have VAT registration in Poland? Good preparation of documents for the competent tax office in Poland will be crucial for…

10.07

3 min

Iwona Jakubiak
# Doing business in Poland SAF-T for VAT in Poland Standard Audit File for VAT (‘SAF-T’, in Polish “JPK”) is a .xml file, prepared based on the .xsd schema presented by the Ministry of Finance,…

26.06

2 min

Anna Mieszkowska
# TAX Compliance Split payment mechanism In Poland, issuing invoices and paying them require to check firstly “how the payment should be made”. To safeguard against liability in uncertain transactions and…

25.06

2 min

Aleksandra Plichta