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The Council of the European Union allows Poland to maintain the restriction in the right to deduct input VAT related to acquisition and maintenance of passenger cars which are not exclusively used for business purposes. The current restriction applies until 31 December 2025, and it is prolonged up to 31 December 2028. The decision also...

In the judgment of 4 September 2025 in Arcomet Towercranes, case C-726/23, the Court of Justice of the European Union has ruled on VAT taxation of transfer price adjustment between related entities. The case concerned the Romanian company Arcomet (a subsidiary company), engaged in the trade and rental of cranes, which received support services from...

The Ministry of Finance published new draft of amendment to VAT Law relating to the National e-Invoicing System (KSeF). The new draft takes into account proposals and comments submitted by entrepreneurs during public consultation of the previous draft of the law. We kindly remind you that the obligation to issue invoices using the KSeF system...

We are happy to announce that in cooperation with Integra International we’ve  prepared Doing Business in Poland Guide that highlights some of the critical economic, tax and legal issues that must be considered when considering, planning or conducting business in Poland. You can download guide for free from below websites: https://www.integra-international.net/wp-content/uploads/2024/12/Doing-business-in-Poland_final.pdf Doing business in Poland

On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether national legislation that imposes joint and several liability on directors for VAT debts, aligns with the VAT Directive, proportionality principle, and...

On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether the sole member of a Company’s management board can actively participate in the procedure for determining the Company’s VAT liability. On...

On April 26, 2024, at a press conference, Minister of Finance Mr Andrzej Domański announced that the obligatory e-invoicing system (KSeF) will be implemented: for entities whose sales value in the previous year exceeded PLN 200 million – from February 1, 2026, for other entities – from April 1, 2026. Such a significant delay in...

Polish Ministry of Finance recently announced that the temporary 0% VAT rate on basic food products listed in pos. 1-18 of Annex 10 to the Polish VAT Act that was applied since February 1, 2022 will be no longer extended after 31 March 2024. Since April 1, 2024 the VAT rate on these products will...

On 30th January 2024, the Court of Justice of the European Union issued a judgment in case C-442/22 in which the Court explained how the Article 203 of VAT Directive i.e.: „VAT shall be payable by any person who enters the VAT on an invoice”, must be interpreted. The case concerned a Polish Company in...

Dear Sirs, Twenty years ago, our Company started offering tax advice services with a crew of 5 people. During that time, thanks to our highly experienced and valuable team of tax advisers, we have supported hundreds of clients. We offer tax advice to Polish as well as foreign companies. We are proud of the fact that...

On 29 January 2024, a preliminary ruling request from the Romanian Supreme Court to Court of Justice of the European Union, was published in the Official Journal of the European Union. The preliminary question refers to the right to deduct input VAT paid for purchase of production assets which were subsequently reclassified as out of...

At today’s press briefing, the Ministry of Finance announced that obligatory e-invoicing system (KSeF) will not be introduced in 2024 since errors related to system operation have been identified. The Ministry of Finance will conduct a thorough audit of the system and consultations with taxpayers. The effective date of entry KSeF into force will be...

On 25 May 2023, the Court of Justice of the European Union issued a judgment in case C-114/22 in which the Court explained how the Article 88 section 3a point 4 letter c of Polish VAT Act must be interpreted in the light of the principles of the fiscal neutrality and proportionality. The Article 88...

There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December. Most changes are editorial. Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general...

The Head of the Polish Central Statistical Office set net thresholds for INTRASTAT reporting in 2023.   Taxpayers registered for VAT in Poland will be obliged to file basic INTRASTAT returns in Poland, if the value of the transactions exceeded in 2022 or will exceed in 2023 the following thresholds: for arrivals: PLN 5,000,000 for...