As of 1 October 2018 all financial statements in Poland must be prepared in an electronic form – Standard Audit File – and should be filed to the court via on-line platform https://ems.ms.gov.pl/ Unfortunately at the moment the webpage is only in
Starting from July 1, 2016 Poland introduced a new reporting obligation called Standard Audit File for Tax (in Polish: Jednolity Plik Kontrolny “JPK”). The implementation of the whole system shall last from July 1, 2016 until July 1, 2018 and is
Revolutionary changes in the area of tax deductible costs of corporate income tax taxpayers shall come into force in Poland on January 1,2018. According to the wording of amendment (which is already adopted in final wording), a limit will be
Starting from January 1, 2018, Polish regulations on thin capitalization are going to be amended. The two applicable methods for calculation of non deductible interest on financing (mostly loans), are going to be removed from the Corporate Income Tax Act.
On September 30, 2016 Polish Ministry of Finance presented a draft of regulation, based on which the newly introduced Polish retail tax is going to be suspended. The regulations on retail tax were adopted by Polish legislator in July 2016
On September 22,2016 the President of Poland signed an amendment to the income tax regulations, including the Corporate Income Tax Act. The majority of changes shall come into force on January 1, 2017. The new regulations introduce 15% tax rate