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gfxTax This and That 230628

KSeF in 2027: penalties deferred, obligation remains

The National E-Invoice System is already commonplace for most taxpayers, but its final stage is still ahead. The Ministry of Finance announced on September 16, 2026, that it is working on an amendment to the VAT Act that will extend the end of the penalty-free period for errors in applying the National E-Invoice System to December 31, 2027. The announcement coincided with several changes that will affect invoicing from January 1, 2027. […]
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Overdue annual leave – by when must the employer grant it?

The end of September is approaching, which means employers should verify whether employees have used their accrued vacation leave. Labor law regulations specify a deadline by which employers must grant an employee unused vacation leave from the previous calendar year. By when must accrued vacation leave be granted? According to the Labor Code, unused vacation leave must be granted to an employee no later than […]
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From Registration to Full Compliance: An Information Security Management System (ISMS) Implementation Roadmap

The protection of an entrepreneur's market identification is one of the foundations of stable business development, and the appearance on the market of an entity infringing trademark rights is an event that requires a legal response, as the unlawful use of someone else's mark affects not only the direct revenues of the right holder, but above all the reputation and consumer trust built over the years.
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Compensation

Air Traffic Control Decision and Compensation for Delayed Flights: Advocate General of the European Court of Justice Sides with Passengers

For years, airlines have often used a single argument when a passenger requests compensation for a delayed flight: "It's not our fault, air traffic control decided so." In practice, this explanation has often been sufficient for the carrier to avoid paying compensation under EU Regulation No. 261/2004. The latest opinion by Advocate General of the Court of Justice of the EU, Rimvydas Norkus, presented on 10 […]
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GDPR in practice – review of case law and positions of the Personal Data Protection Office

The turn of August and September 2026 brought several important decisions and announcements regarding personal data protection. The Supreme Administrative Court's ruling regarding the disclosure of PESEL numbers, the UODO's position regarding the MyDr incident, and the fine for the lack of independence of the data protection officer demonstrate the types of errors that can expose an organization to liability. For entrepreneurs, medical facilities, and property managers, the common conclusion is practical: […]
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gfxTax This and That 230628

No signature on the financial statement at the Estonian CIT

The introduction of a flat-rate corporate income tax, commonly known as Estonian CIT, into Polish law has generated significant interest from businesses. However, with the growing popularity of this form of settlement, tax authorities have intensified their verification of companies. Much controversy has arisen around the formal requirements related to the transition to the flat-rate tax, with the issue of timely preparation of […]
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