Changes in CIT Act

A proposition of amended CIT regulations was presented by Ministry of Finance. As of 1 January 2023, the planned changes are about to come into force.

Polish Deal 2.0 – Tax changes from 1 July 2022

Tax changes introduced as of 1 January 2022 (the so-called Polish Deal) have caused major uncertainties when calculating salaries for employees. For this reason, the Ministry of Finance decided to introduce new legislation which aims at simplifying tax settlements. Tax changes are already in force and will apply to settlements as of the beginning of 2022

Expiry of the customs debt vs VAT and excise duty

Judgment of the Court of Justice of the European Union of 7 April 2022 (sign. C-489/20) declares that expiry of the customs debt due to detention of the goods doesn’t mean simultaneously expiry of the obligation to pay excise duty and import VAT.

Tax Information Box PLUS

The Tax Information Box PLUS (DIS+) was created in 2021, and it was yet another step forward in simplifying the communication between taxpayers and tax administrators.