1 October 2021 The Polish Sejm adopted the Act on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act and some other laws. The government rejected most of the Senate's amendments, nor did it support the demands of business environment organizations, calling for an extension of vacatio legis.
All indicates that the legislative process will end at the end of November and after 30-The new law will enter into force on the beginning of the year. This involves many changes in tax law.
In this brochure we have described the main changes to the PIT Act (including the lack of the possibility of deducting the main health premium, as well as the minimum reduction of the flat rate for certain service providers), the main changes to the VAT Act (e.g.
faster VAT reimbursement for non-cash payment companies, introduction of VAT groups), the main changes to the CIT Act (including changes in the law of holding companies, new law on tax reductions) the amendments to the National Tax Administration Act (including introduction of the Polish Deal the head of the KAS may inform taxpayers of the risk of participating in the tax carousel), as well as the main changes in Tax Ordinance (Investor Desk).
The described changes will imply further, real impacting business development. They can be used, and in most cases, bad consequences can be incurred without knowing them. We encourage you to contact our offices in Warsaw, Katowice, Gdańsk and Bydgoszcz.