• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Tel.: + 421 232 553 000

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)

Accace - Outsourcing and advisory services

  • Our services
    • OUTSOURCING
    • Payroll and HR
    • Accounting and Reporting
    • Accounts Payable Management
    • Microsoft Dynamics NAV
    • ADVISORY
    • Tax Advisory
    • Transaction Advisory
    • Legal Advisory
    • Corporate and Secretarial
    • Tax, legal and financial training
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

Summary of the most important tax changes in Poland from August and September, 2019 | News Flash

24 Sep 2019

Summary of the most important tax changes August - September 2019 – Poland AccaceWe present our summary of the most important tax events at the turn of August and September 2019. The announcement of a balanced state budget for 2020 (revenues and expenditures at the same level) makes the fiscal aspirations of the Ministry of Finance even more important. Two judgments of administrative courts, important from the perspective of CIT and VAT, also deserved a separate place in our last News Flash article.

How far do they reach, who and from when will be covered by the new tax law regulations, are summarized below, among others.

Submission of APA application – recommended especially until December 31st

  • Draft law on the settlement of disputes concerning double taxation and the conclusion of advance pricing agreements already after the first reading in the Parliament;
  • Submitting an APA application within the above deadline will exclude restrictions under Article 15e of the CIT Act (limit on the costs of intangible services).

Accace support

  • Submission of an application, organization of an initial meeting with the Ministry of Finance, completion of documents.
  • Detailed confrontation of the Company’s situation with the benefits of the APA.

White list of VAT payers

  • On 1 September 2019, a list of VAT information became operational;
  • The white list enables, among others, checking whether the contractor is an active VAT taxpayer and checking his settlement account number;
  • The white list is intended to assist the taxpayer within due diligence;
  • Sanctions as of 1 January 2020 in the event of payment to a counterpart amount exceeding PLN 15 thousand to another bank account.

Suggested action

  • Verification of contractors with the white list – especially in the case of customers with whom we start cooperation.
  • In case of payment, checking whether the bank account number on the invoice is the same as on the white list.

Changes in income taxes since January 2020

  • Recognition of the CIT/PIT consequences of so-called bad debts and relief for bad debts;
  • Obligation to report payment practices by the largest CIT taxpayers (capital groups and companies with income above EUR 50 million);
  • Announced changes in withholding tax settlement.

Accace support

  • Preparation of an individualized scheme of changes coming into force on 1 January 2020, according to your business.

Reminder: mandatory split payment from 1 November 2019

  • Mandatory split payment will cover transactions subject to VAT in Poland, with the value exceeding PLN 15,000;
  • The mechanism will be applied to selected goods and services;
  • Sanctions include a fine of 100% of the VAT value resulting from the invoice, if information about the transaction being subject to the reverse charge mechanism is missing.

Suggested action

  • Analysis of transactions concluded by a Taxpayer – selection of goods/services subject to a split payment regime (MPP).
  • Identification of duties with respect to the application of the MPP mechanism.

Support for the sale of premises and the limit under art. 15e of the CIT Act

  • Exclusions from tax deductible costs referred to in Article 15e of the CIT Act (limit on costs of intangible services) do not apply to services supporting the sale of premises;
  • Narrowing the open catalogue of services under the CIT Act, to which the limitation in the tax-deductible costs classification applies;
  • Voivodship Administrative Court, verdict of 27/08/2019 (III SA/Wa 2004/18).

Accace support

  • Submitting a request for an individual tax interpretation to determine whether the costs of intangible services incurred by your Company are subject to CIT restrictions.

Deadline for submission of transfer pricing statements and information

  • Obligation to submit a statement and a CIT-TP report within 9 months after the end of the tax year; for entities whose financial year is a calendar year, the deadline is 30 September;
  • If the Taxpayer chooses new transfer pricing regulations – submitting the statement only by means of electronic communication;
  • Ministry explanations on the elements, period and form of the statement.

Accace support

  • Identification of transfer pricing documentation duties, including mandatory information as required by law.
  • Preparation of the transfer pricing documentation.

Uniform rules for the taxation of chain transactions and consignment warehouses

  • Since January 2020, comprehensive changes in the rules of taxation of intra-EU trade in goods (implementation of the provisions of the EU Council Directive);
  • Changes in intra-EU transactions (WDT and WNT), consignment warehouses, conditions of application of 0% rate.

Accace support

  • Advice on meeting new requirements for intra-EU trade, on the implementation of the ‘presumption’ of WDT’s performance.
  • Informing about further progress of work on the draft law on amending the VAT Act.

VAT abuse clause – Supreme Administrative Court judgment

  • An unreasonably fixed price of goods which does not reflect their real value must be treated as an abuse of tax law;
  • In the described case: promotional kits (beer and baguette, vodka and citrus, coffee and cream);
  • Supreme Administrative Court, 23/08/2019 (I FSK 1434/17).

Suggested action

  • Verification of transactions concluded by the Company from the point of view of “artificial character” within the meaning of the VAT Act.
Contact our tax experts from Poland!

CONTACT

Jakub Czerski
Senior Tax Consultant | Poland
Tel: +48 223 132 950
E-mail: poland@accace.com

Related news

Main statements and payments due in December 2019

on 03 December 2019, in CEE, News Flash, Taxation
Read more

VAT Exemption in Respect of Export of Goods | News Flash

on 02 December 2019, in Local news, News Flash, Other industries, Slovakia, Taxation
Read more

The biggest renewable energy auction in Europe will be held in Poland | News Flash

on 19 November 2019, in Local news, News Flash, Other industries, Poland
Read more

Distinction between payments for service and payments for monetary damage for VAT purposes | News Flash

on 13 November 2019, in Local news, News Flash, Other industries, Slovakia, Taxation
Read more

Year-end top-up obligation in Hungary: do not forget about it! | News Flash

on 13 November 2019, in Hungary, Local news, Taxation
Read more

Taxpayers can now check their micro-account number in Poland | News Flash

on 05 November 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

Excise duty for hybrid vehicles in Poland | News Flash

on 29 October 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

Main statements and payments due in November 2019

on 29 October 2019, in CEE, News Flash, Taxation
Read more

Ultimate Beneficiary Owner Register – new obligation for companies in Poland | News Flash

on 23 October 2019, in Legal and corporate, Local news, News Flash, Poland
Read more

Poland introduces the Central register of beneficial owners starting from October 13, 2019 | News Flash

on 14 October 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

What deadlines do Romanian employers have to meet for reporting in Revisal?

on 14 October 2019, in Local news, News Flash, Romania, Taxation
Read more

The Polish Ministry of Finance plans significant changes in excise duty | News Flash

on 10 October 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

New rules for the adjustment of the deducted VAT from the investment property in Slovakia | News Flash

on 07 October 2019, in Local news, News Flash, Other industries, Slovakia, Taxation
Read more

New VAT matrix and binding rate information as of April 1, 2020 in Poland | News Flash

on 04 October 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

Main statements and payments due in October 2019

on 01 October 2019, in CEE, News Flash, Taxation
Read more

Summary of the most important tax changes in Poland from August and September, 2019 | News Flash

on 24 September 2019, in Local news, News Flash, Poland, Taxation
Read more

Deadline for Transfer Pricing documentation in Poland | News Flash

on 12 September 2019, in International transactions, Local news, News Flash, Other industries, Poland, Taxation
Read more

Submission of APA application in Poland | News Flash

on 11 September 2019, in International transactions, Local news, News Flash, Poland, Taxation
Read more

Main statements and payments due in September 2019

on 02 September 2019, in CEE, News Flash, Taxation
Read more

Changes concerning tax regulations in Poland | News Flash

on 07 August 2019, in Local news, News Flash, Poland, Taxation
Read more

Primary Sidebar

Please fill out all required fields.

Categories

  • News per country
    • CEE
    • Czech Republic
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • Ukraine
  • Professional areas
    • Accounting and finance
    • International transactions
    • Legal and corporate
    • Payroll, HR and Labour Law
    • Taxation
    • Technology
  • Resource type
    • Articles and expert opinions
    • CALCULATORS 2019
    • Calendars
    • Corporate social responsibility
    • Country guidelines and eBooks
    • Infographics
    • News Flash
    • Press releases and interviews
    • Regional analysis / comparisons
  • WeBlog

Footer

Headquarters: Accace Management s.r.o.

Twin City C, Mlynské Nivy 16
821 09 Bratislava, Slovakia

Locations

Accace operates internationally as Accace Circle, a business community of Accace branches and our reliable partners, that provides unified, expert services and streamlined processes under one account management and shared online platform. Accace Circle has global reach yet provides local expertise, while keeping a consistent level of service quality, outputs, and business standards across borders.

Please visit: www.circle.accace.com for more information.

Discover our locations!

Recent Posts

  • 2019 Company formation in Russia
  • Annual vacation leave: Conditions for employees and businesses in CEE | eBook
  • Digitalization of employees’ sickness reporting in the Czech Republic | eBook
  • Giving Tuesday in Accace Czech Republic | CSR
  • Main statements and payments due in December 2019
  • VAT Exemption in Respect of Export of Goods | News Flash
  • Accace makes another step to leave a positive imprint on the world
See all news

We are GDPR Compliant!

GDPR Statement

GDPR Services

 

ISO certified company

ISO 9001 ISO 27001

 

Follow us:

Facebook LinkedIn Twitter Instagram Youtube

© Accace all rights reserved  |  General Disclaimer | Disclaimer Newsroom  |  Cookie policy  |  Privacy policy |  GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

Please fill out all required fields.

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.