The purpose for which the National e-Invoice System (KSeF) was established is to be able to issue, store and maintain structured invoices in a centralised database. The KSeF will be integrated with, among other things, the Electronic Invoicing Platform, which is used for public procurement services. The system was introduced in Poland at the beginning of 2022, but its mandatory use is not planned until 1 January 2024. In the meantime, the legislator is once again updating the project’s assumptions.
A company’s expenses incurred in connection with the implementation of its corporate social responsibility policy are in the nature of promoting the company and, therefore, related to taxable activities – judgment of the Supreme Administrative Court in Poland (NSA) from 8th of March 2022 (signature I FSK 1760/18).
On 6th of October 2022 the Court of Justice of the European Union (CJEU) has handed down a ruling with signature C 250/21 in a dispute between the Director of National Fiscal Information (KIS) and a Polish closed-end investment fund concerning the VAT exemption of sub-participation services.
The Court of Justice of the European Union, in its ruling C-397/21 from 13th of October 2022, indicated that the recipient of the service has the right to submit a request for a refund to the tax office if the tax has been paid and the service provider is in liquidation.
On the 11th of October 2022 the Supreme Administrative Court (NSA) has issued a ruling with signature I FSK 396/21 on the determination of a fixed establishment for VAT purposes.
Labour law provides for several types of leave for working parents: maternity leave, parental leave and unpaid extended post-maternity leave. In addition, employee-fathers can take so-called paternity leave of two weeks. Statistics show, however, that while paternity leave is used more and more, parental leave is only used by 1% of men. Perhaps, the work-life balance directive will change this.
On 29th of September 2022 The Court of Justice of the European Union has handed down a ruling with a signature C-235/21, which could have a significant impact on the fundamental importance of the VAT invoice in business transactions and leave taxpayers in ongoing uncertainty regarding the qualification of non-tax documents. According to the ruling, in exceptional cases, an agreement between contracting parties may be considered as a VAT invoice.
On 1st January 2019, the Act on Employee Capital Plans (PL-PPK) came into force, introducing a voluntary, private long-term savings system, part of the so-called third pillar of the Polish pension system. PPK is a system created jointly by the employee, the employer and the state, supervised by the Financial Supervision Commission (PL-KNF). Who can use PPK and under what conditions? How to implement it in a company? And why is it worth it when thinking about it in the context of building the employer’s image – recruiting and retaining employees.
We would like to remind you that as of 12 October 2022, the so-called holding law is in force in Poland, which introduced i. a. the possibility to exclude the responsibility of the management board for decisions taken in the interest of the entire capital group and the possibility to repurchase minority stakes/shares of a subsidiary. These are important issues from the point of view of subsidiary boards in particular, as it introduces into the Polish legal order solutions which formalise the actual functioning of capital groups.
REX (Registered Exporter System) is a system where you can document the preferential origin of goods with dedicated statements of origin. It is worthwhile to do this in order to make statements of origin yourself.