Articles & Opinions

You will find here the articles written by Forvis Mazars Poland experts.

Selected changes in corporate income tax under the Polish Order

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The draft law of the year amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts, referred to as the Polish Order, which, after taking into account some of the comments made during the consultation process, was referred in its new version on 8 September 2021 for the first reading at the session of the Sejm, is expected to introduce many tax changes. In the present article we will focus on selected CIT issues.

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VAT groups as one of the solutions proposed as part of the new Polish Order

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The new version of the draft law amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws, known as the new Polish Order, which takes into account some of the comments proposed during the consultations and which has been submitted on 8th September, 2021 to the first reading at the sitting of the Polish Sejm, is expected to introduce many tax changes. In today's article, we will look at the solution regarding VAT groups which will be presumably introduced to the Act on Goods and Services.

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Smart buildings that benefit the city, people and the environment

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While there is a consensus about the smart building concept, there are still challenges to overcome if tomorrow’s buildings are enhanced to benefit the environment, cities and people. Starting with their design and throughout their useful lives, buildings have a huge impact on the environment and the quality of life of their users. So how can we end decades of polluting practices?

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Trends shaping the audit industry worldwide are now also seen in Poland

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Małgorzata Pek: Approximately 87% of respondents in our study stressed the need for development of assurance services. It is already a clear trend in Western European countries, but it has been slowly emerging also in Poland.

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Pandemic and the strategy of outsourcing providers

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One of the strategies of outsourcing providers in times of the pandemic was the transition to remote work. In each company, this change had to be preceded by many preparations, such as digitisation of documents, verification of the internet connection bandwidth, number of VPN and, above all, contacts with existing clients.

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Resilient and responsible: the luxury industry faces its future

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Marking the release of Mazars’ new report on how the luxury business model is being made over, we speak to Comité Colbert CEO Bénédicte Epinay about the resilience of the luxury industry, the importance of Gen Y and Z to its future, and how sustainability is taking centre stage.

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Reinventing the wheel: what’s driving change in 21st century mobility

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How can the mobility sector respond to evolving consumer expectations to influence and lead a transformation towards cleaner, more connected and collaborative systems?

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Attendance of statutory auditors at physical inventory counting during the pandemic

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Due to the Covid-19 pandemic a number of difficulties related to the performance of duties necessary to properly prepare financial statements have arisen. One of them is the inventory of assets. Companies face problems both with the organisation of the physical count, in particular due to the need to meet additional sanitary requirements, and with enabling the statutory auditor representative to attend the inventory count.

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Accounting and tax compliance challenges in e-commerce sector

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1/7/2020 Present crisis due to Covid-19 pandemic and restrictions of economic life induce entrepreneurs to look for new business opportunities. For this reason, companies running traditional retail activity are moving to virtual sales channels and thus become e-commerce traders.

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