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 Mazars' experts.
Transfer Pricing December deadline for TPR-C / expiration of 2017 benchmarks
The deadline for sending TPR-C (information on transfer pricing) to the tax administration expires by the end of December. The period of validity of benchmarks (comparative analyzes) prepared for the purposes of TP's documentation for 2017 has also expired.
Calculation of personal income tax on employee and entrepreneur - what to choose for 2022
From 2022, the PIT taxpayer's right to deduct the amount of the health insurance contribution from the tax will be abolished. At the same time, the amount of the contribution paid by entrepreneurs subject to the 19% flat tax will be determined proportionally to the income earned and will amount to 4.9% (new, additional burden).
New R&D relief/retention of PIT advances/introduction of new products to the market
Possibility to create a VAT Group in Poland
From January 1, 2022, VAT taxpayers will have the option of creating a VAT Group in Poland
Polish Deal – a package of tax changes starting 2022
Polish Deal with the President's signature - a number of changes to tax regulations from 2022
Electronic delivery
The Act on electronic delivery of documents dated 18 November 2020 came into life on 5 October 2021, amending the delivery of official correspondence between public authorities, as well as between public authorities and entities registered in the Central Registration and Information on Business (CEIDG)/ companies.
New VAT settlement starting October
On October 1st, 2021, an amendment to the VAT Act called "SLIM VAT 2” package came into force.
New confirmation of EU supply of goods - 0% VAT
An invoice from a transport company and a confirmation of payment of remuneration to the carrier may be sufficient to apply the 0% rate for intra-community supply of goods - it results from a very favourable tax ruling for one of our clients, on the documents that entitle to apply the 0% VAT rate for intra-community supply of goods.
Obligation to apply new codes in SAFT_VAT (JPK_VAT) starting from the VAT settlement for July 2021
On July 1, 2021, a Regulation of the Minister of Finance changing the scope of data shown in JPK_VAT files (i.e. JPK_V7M and JPK_V7K) came into force. The same day the Ministry of Finance published guidance according to which new coding rules must be applied (with few exceptions) starting from the VAT settlement for July 2021.
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...