one the most important topics of the previous month were the emergence of preliminary arrangements for VAT groups within the framework of Polish Deal. Unfortunately, the subject is still full of confusion.
In line with the tax model of the CIT capital group, groups that already operate under corporate tax can form VAT groups from this year onwards. Other actors will be able to do so from 2023 and thus a new kind of taxpayer is created in Poland. The group may involve financial, economic and organisational entities.
After the conclusion of the contract, they shall elect a representative and benefit from the facilitation that is one JPK_VAT7. Other advantages, but also disadvantages, can be found in this issue in the article by Matthew Krawczyński.
We also continue with the subject of changes in development law. Oliwia Wójcik This time he looks closer to the booking agreement. We follow the reactions to the created law in 3 The sector, and here there are usually many interesting comments, as well as reports that point to some shortcomings. This time, the Warsaw Enterprise Institute is alerting about the abuse of interim arrest in Poland.
Katarzyna Kołbuś Leading editor
Home
News
• RB meetings with entrepreneurs: 7 October Katowice
Number theme
• Introduction of VAT groups – risks and opportunities
Taxes
• New development bill – vol 2. Booking agreement
- Remuneration of members of the Management Board 2021 paid In 2022 – taxed on the basis of rules 2022, But no health fee
- CIT settlements in connection with the transformation of the limited partnership into a public company
- Certificate of non-taxation soon without unnecessary formalities.
- Changes in the documentation of transactions with tax havens, repeal of the documentation obligation for indirect paradise transactions — project addressed to the Sejm
Right
• Abuse of provisional arrest in Poland
• Amendment of the Commercial Companies Code 2022 – group law
- Polish legislation on the collection of data by services incompatible with the Constitution and Union law