Tax
Forvis Mazars is a global integrated firm with presence in major economies of the world, so we understand the complexities of tax in today’s global economic climate.
Tax News
You will find here changes in the tax regulations discussed and commented by Forvis Mazars' experts.
JPK CIT obligation in a nutshell
Based on the Regulation of the Polish Ministry of Finance published 29th August 2024, taxpayers will be obliged to produce and file “JPK CIT” – new standard audit files for CIT and fixed assets in required xml format. JPK CIT reporting will be additional to the standard annual CIT-8 return.
Entry into force of the global minimum tax (Pillar 2)
12 December 2024
On January 1, 2025, the Act on the so-called "top-up-tax" will come into force in Poland, introducing a new type of income taxation (global tax reform, the so-called "Pillar II", aimed at eliminating the transfer of profits to countries with low tax rates).
Corporate Income Tax Adjustment for 2018 – final opportunity to recover overpaid tax
10 December 2024
December 31, 2024, represents the statutory deadline for filing adjustments related to corporate income tax (CIT) liabilities for 2018. This is the last chance to submit an amended tax return for that period and secure the recovery of any overpaid tax.
Another ruling by the Minister of Finance regarding exemption from withholding tax
3 December 2024
General ruling of the Minister of Finance regarding the conditions for applying the exemption from withholding tax on the payment of interest and royalties within the EU/EEA
Facilitating the exemption of dividends from withholding tax
On November 15, 2024, the Minister of Finance issued a general tax ruling (ref.: DD9.8202.1.2024), which clarifies certain conditions for the application of the withholding tax exemption on the payment of dividends and other income derived from shares in the profits of legal entities to companies domiciled in European Union or European Economic Area. The purpose of this ruling is to standardize the application of the regulations by tax authorities and eliminate interpretative discrepancies.
First settlement of the minimum income tax
We would like to remind you that 2024 is the first period in which the so-called minimum income tax is in force. Therefore, the lapse of 2024 may mean that some taxpayers are obliged to settle this tax.
Obligation to publish information on implemented tax strategy
We kindly remind you of the approaching deadline for the largest business entities to comply with the obligation to publish information on the implemented tax strategy. The statutory deadline for the publication of information on the tax strategy implemented in 2023 for most taxpayers (for which the tax year coincides with the calendar year) is 31 December 2024.
KSeF shall become mandatory from 2026
According to the latest announcement issued by the Minister of Finance, the National e-Invoicing System (KSeF) is to be mandatory as of February 1, 2026 for entities whose sales value in the previous fiscal year exceeded amount of PLN 200 million. However, from April 1, 2026 KSeF should become obligatory for other entrepreneurs.
New obligations for international and domestic groups - the global minimum tax
On 26 April 2024, a draft act on top-up taxation of constituent entities of international and domestic groups presenting the principles for the implementation of the EU regulations on the global minimum tax into Polish domestic legislation was published.
Subscribe to Mazars Tax Newsletter
Gain access to information on the latest Mazars events and publications as well as the most important changes in tax law discussed and commented on by our experts
Forvis Mazars' experts blog
Thanks to many years of experience in providing services to companies from various sectors and with different legal personality, we offer a full range of services, including accounting, HR and payroll services as well as tax advisory. Our experts readily share their knowledge on current issues, changes in regulations and they also answer many bothering questions related to running a company. The published...