The anti-tax avoidance clause allows the tax authorities to claim tax even if, in accordance with the regulations, the activities performed do not give rise to a tax liability.

One of the goals of introducing KSeF and JPK is to fight against dishonest taxpayers and to close the VAT gap – these tools have reduced the tax gap, but have not completely eliminated it

Most entrepreneurs will be obliged to issue invoices in the KSeF from 1 July 2024, entrepreneurs benefiting from the subjective or objective exemption have this deadline postponed until 1 January 2025.

The National e-Invoice System is a tool enabling the issuance and sharing of structured invoices with contractors, the idea of ​​its introduction was controversial from the very beginning

This time, however, we will deal with the taxation of electricity use – have you ever wondered whether charging an electric car is a service or perhaps the delivery of goods?

We hear about high electricity prices, their freezing for specific groups of customers, and other ideas to make it cheaper. One of the methods to reduce bills is investing in renewable energy sources.