Poland in focus: Business News

e-Deliveries postponed again

Aid for energy-intensive sectors due to prices of natural gas and electricity in 2024

New obligations for digital platform operators

Transfer tax on loans granted to related parties outside the EU – new judgment of the Supreme Administrative Court (SAC) 

​Real property tax: a line of favourable rulings

Higher VAT rate on food​

The Ministry announces changes to health insurance contribution payable by sole proprietors 

New Whistleblower Bill – fast-track procedure

Revolutionary changes in e-commerce

New deadlines for calls for proposals under FEnIKS programme

​Interest rates on intra-group loans in the context of the safe harbour mechanism

INTRASTAT thresholds in 2024

Whistleblowers – the bill may become law as early as the first quarter of 2024

​Amendments to the Energy Law allowing oversizing of renewable energy installations in Poland

PEPP – pan-European Personal Pension Product in Poland

Updated schedule of calls for proposals for funding under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) programme

​Support for hydrogen projects in Poland

Subsidies from the National Recovery Plan for large enterprises investing in robotisation and digitalisation in Poland

Compensation scheme for energy-intensive businesses in Poland resumed

FENG programme in Poland – extended deadlines to apply for grants for R&D projects and implementation of innovations

New rules for government grant awards in Poland

Subsidies and loans for RES in agricultural sector in Poland

​e-Deliveries – deadline for setting up an electronic inbox

New categories of goods covered by SENT

NeIS – invoicing revolution in 2024

​SLIM VAT 3: further amendments to VAT

​SENT – key information for carriers and recipients

Liability for copyright infringement caused by AI

Could the use of AI by employees result in a breach of a trade secret?

Single Use Plastics Directive – implementation

​Mandatory Fuel Platform to arrive soon

New obligations for supply chain companies

​Work-life balance laws published

The Act amending the Labour Code with respect to work-life balance was published in the Journal of Laws on 4 April 2023. More »

SENT – New categories of goods covered by the system

A regulation was published in the Journal of Laws on 20 April 2023, based on which new categories of goods will be covered by the SENT system. More »

Regularisation of Ukrainians in Poland – amendments to the special law

The Senate is working on amendments to the Act of 12 March 2022 on Assistance to Citizens of Ukraine in Connection with an Armed Conflict in that State. More »

​Changes in transfer pricing – obligations in 2023

Tax legislation, including on transfer pricing, changed frequently in 2022. The amendments affected the reporting obligations and the deadlines for preparing transfer pricing documentation. The legislators also added several new exemptions. More »

The Sejm has adopted the government's bill amending the wind farm investment act

The bill adopted by the Sejm relaxes the rules for the siting of onshore wind farms in Poland, albeit to a lesser extent than the industry expected. More »

Transposition of EU directives into the Polish Labour Code

The Polish parliament (Sejm) received the government's bill amending the Labour Code. The bill implements two EU directive. More »

Environmental reporting obligations and fees

February and March is the reporting and accounting period for environmental protection. More »

We know the schedule of calls for applications under the European Funds for the Modern Economy programme in 2023

The long-awaited major programme offering financial support to businesses from the EU budget for 2021-2027 has finally been announced. The total financial allocation for the programme in the current year is 21 billion zloty. More »

Transfer pricing – what you need to do in Q1 2023

The first quarter of the new tax year brings a number of transfer pricing obligations. More »

New statements for tax withholders

The rules for submitting requests and statements to tax withholders have changed starting from 2023. More »

Transfer pricing reporting – FAQs

The Ministry of Finance published 3rd edition of "Transfer pricing reporting – FAQs" at the end of October 2022. This is the third edition of FAQs. The updated edition deals with transfer pricing information returns to be filed using templates for a tax year beginning after 31 December 2020. More »

Polish President signs Electricity Price Freeze Act

The Polish President signed into law a bill on emergency measures to cap electricity prices and support certain consumers in 2023. Find out the objectives of the statute. Who will be required to pay contributions to the Price Difference Payment Fund? More »
 

A reward system to encourage employees to make reports under the internal whistleblowing procedure

The legislator continues its efforts to adopt the Whistleblower Protection Bill, currently in its fourth version. Each subsequent version of the bill comes with new regulations. One of them seeks to introduce a reward system to encourage employees to report wrongdoing within their companies. A reward system – what is it? More »
 

Inheritance and gift tax: new tax-free amounts and rates

The Regulation of the Minister of Finance amending the inheritance and gift tax-free amounts and rates became law on 13 October 2022. The Sejm is already working on further amendments to the inheritance and gift tax legislation to increase tax-free amounts. The changes are to apply from 1 January 2023. Get to know new tax-free amounts. More »