Tax this and that

gfxTax This and That 230628

Quarterly VAT settlement without JPK

The Ministry of Finance has been bombarding us with new obligations and procedures for a long time. We've already implemented, among other things, JPK_VAT, a register of powers of attorney, and office appointment scheduling, and we'll soon be implementing an e-invoicing system. We still have JPK files for income taxes to look forward to. See: KSeF and what's next? However, it turns out that some businesses will be able to postpone this obligation easily. All they need to do is […]
Read more...
gfxTax This and That 230628

Recurring non-cash benefits in Estonian cit

The Estonian Corporate Income Tax (CIT) is an alternative taxation method regulated by Chapter 6b of the Corporate Income Tax Act. This system defers the taxation of distributed profits until their actual distribution or until payments equivalent to the distribution, known as hidden profits, are made. Since its introduction, the aspect that has raised the most concerns among taxpayers has been hidden profits, one […]
Read more...
Private rental - VAT exemption limit

Private rental and the VAT exemption limit

Private rentals and the VAT exemption – when does a rental count towards the PLN 200,000 limit? Private rentals and business activity for VAT purposes. Many people renting out their residential properties are unaware that they are conducting business activity under the VAT Act. Polish law has several definitions of business activity, and it may happen that […]
Read more...
gfxTax This and That 230628

Who supports KSeF?

The deadline for implementing the National e-Invoice System is approaching. The system will be electronic, meaning it should simplify and expedite settlements between contractors. It also seems that electronic means automated, meaning it doesn't require active human involvement. Everything will be handled within the system. However, when issuing structured invoices, the human element is crucial. For the system to issue and […]
Read more...
gfxTax This and That 230628

KSeF and what next?

The law introducing the National e-Invoice System has already been signed, so all signs point to businesses being required to issue and receive structured invoices next year. But is this the end of the "digital revolution" in taxes? The Ministry of Finance is striving for maximum control over documents, with the National e-Invoice System being just the next step. On the horizon […]
Read more...
gfxTax This and That 230628

Building on leased land and VAT

Upon termination of a lease, it is necessary to reach an agreement regarding the settlement of the lessee's expenditures on the leased property. The lessee may either dispose of the improvements or retain them for compensation. Does the lessor's retention of the improvements have any VAT implications? VAT applies to the provision of services and the supply of goods. A supply of goods is the transfer […]
Read more...

Latest posts

Our cycles

Most important topics

x
Graś and Partners Law Firm, Warsaw

Contact us!

Graś and Partners Law Firm

Bieniewicka 26 Street
01-632 Warsaw

Monday - Friday
9:00 a.m. - 5:00 p.m.