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As arises from the judgment of the Supreme Administrative Court of 25 September 2015, the Minister of Finance may change a tax ruling issued as a result of a final and non-appealable judgment of an administrative court.

On 11 December 2018 the Polish Ministry of Finance published the much-awaited guidelines on the VAT treatment of supply of commercial real estate.

Poland's National e-Invoicing System (KSeF) is an IT platform designed for issuing, transmitting, receiving, and storing invoices. This system represents a revolutionary change in the way invoices...

The Court of Justice of the European Union has ruled that Polish VAT regulations unlawfully restrict taxpayers' right to deduct input VAT by making it dependent on invoice receipt dates rather than possession at filing time. This landmark decision addresses how EU member states can impose formal requirements on VAT deductions and examines the balance between tax collection measures and fundamental principles of VAT neutrality and proportionality.

Upon considering an appeal, in March 2010 the Director of the Tax Chamber sustained the decision of the first instance.

The EU Advocate General's opinion in relation to Polish company Aspiro SA may impact the practice of outsourcing claims handling by insurers.

To counteract tax evasion, Polish authorities have recently introduced legislation (the Act) and digital systems allowing tax authorities to analyze banking systems, search for potential fraud...

In a tenant's market, signing bonuses for entering into a lease raise interesting tax issues.

Navigating Poland's VAT system can be daunting for international businesses, especially when it comes to recovering tax on eligible expenses.

From structuring your business to dealing with taxes, labour and making the most of available incentives.

In Poland, applying the correct VAT rate isn't always straightforward - especially when it comes to services, complex products, or goods with ambiguous classifications.

The Minister of Finance presented a draft bill amending the CIT and PIT Acts on 25 February 2016. The bill is now in the evaluation stage.

There are a number of trends that those operating, or looking to establish, in Poland should take careful note of.

On 16 November 2016 the Sejm adopted a bill to amend the VAT Act and certain other statutory laws, calling for numerous changes in the VAT Act and the Criminal Fiscal Code, among other laws.

On February 25, 2016 the Permanent Committee of the Polish Council of Ministers approved and recommended a Bill to amend the Tax Ordinance introducing an anti-tax avoidance clause.

he Ministry of Finance has published extensive draft amendments to the CIT, PIT and Tax Ordinance Act aimed at tightening up the tax system

Istnieje wiele trendów, na które osoby prowadzące lub pragnące założyć działalność w Polsce powinny zwrócić szczególną uwagę.