DAC6 Reporting
What for? An obligation of reporting tax schemes to the Head of the National Tax Administration, often called the MDR (Mandatory Disclosure Rules) obligation, was introduced on 1 January 2019. MDR regulations appeared in Polish legislation as a result of implementing the Directive on obligatory automatic exchange of information in the field of taxation (DAC6). […]
Tax Litigation
Why? The Polish model of settling tax obligations by entrepreneurs, which involves self-calculation of taxes due in a lawful and properly documented manner, does not have to entail neither routine nor frequent inspections of tax authorities. Numerous entrepreneurs operate for months or even years without any inspection or proceedings initiated by the entrepreneur. However, the […]
Tax procedures
Why? The ever-growing multitude, complexity and variability of tax regulations boosts the cost of administering tax operations at each enterprise, and also increases the risk of potential irregularities and disputes against tax authorities, often leading to fiscal, penal and fiscal, or even penal liability. Tax procedures as an instrument that constitutes a set of appropriately […]
CBAM Advisory
Why? CBAM (Carbon Border Adjustment Mechanism) is an EU mechanism aimed at equalising the costs of CO₂ emissions between EU producers and importers of goods from outside the Union. For importers, this means not only new reporting obligations, but from 2026 also real financial costs, regulatory and operational risks, and the need to implement robust […]
Taxation of new technologies
Why? The modern world is under continuous evolution powered by new technologies. Digital revolutions, artificial intelligence, blockchain or the Internet are just examples of innovations that have changed the economic, social and every other aspect of life forever. New technologies bring vast opportunities on one hand, but entail numerous challenges, including tax-related, on the other. […]
Fiscal representative
What for? An entity that does neither have a registered office nor a permanent place of business in any of EU Member States, yet conducts activities subject to VAT taxation in Poland, has the obligation to act via a so-called fiscal representative. A fiscal representative not only represents its client, but also is jointly and […]
Tax Compliance
Why? Enterprises outsourcing accounting services usually entrust the provider of accounting services also with the tax compliance of the company and its employees. Whereas companies that do not outsource accounting services, most often employ qualified personnel to keep its ledges, while simultaneously settle taxes due (insourcing). In exceptional cases, these functions are separated, e.g., when […]
Transaction Advisory and Tax Due Diligence
What for? Audits bearing the ‘due diligence’ phrase are already standard in terms of due diligence within an investment process that involves purchasing shares in an existing business entity that is independent of the buyer. Purchasing shares in, e.g., a company, unlike purchasing only the assets in this company, entails an investor taking over its […]
Transfer pricing
Why? The issue of transfer pricing concerns the obligation to preserve the market relevance (so-called arm’s length principle) of the terms and conditions integrated into transaction between affiliates (so-called controlled transactions). To be as straightforward as possible, the prices in such transactions should not deviate from the prices applicable in uncontrolled transactions, namely, between independent […]
Withholding Tax
Why? One of the most important modifications that was implemented recently in terms of withholding tax (WHT) regulations is the introduction of a so-called pay-and-refund mechanism. It involves the requirement to collect a tax if the total amount of receivables paid to the same taxpayer on account of interest, licensing fees or dividends exceeds PLN […]