Year: 2025

Mandatory e-Invoicing from 2026

Elżbieta Skurczak

0

  In April 2025, the Polish government released another draft law regarding the rollout of mandatory electronic invoicing. As a rule, B2B invoices will have to be issued through a central platform called the National Electronic Invoice System (referred to as: KSeF). All VAT taxpayers with a seat or a fixed establishment in Poland will […]

Guarantee without remuneration – a transfer pricing perspective

Natalia Chwała

0

Intra-group guarantees can significantly facilitate obtaining external debt financing or entering into contracts. This instrument is widely used but still raises questions relating to the transfer pricing.   Can a guarantee be provided free of charge? According to the 2020 OECD Guidelines on Transfer Pricing for Financial Transactions, it is not justified in every case […]

Withholding Tax on Dividends – Recent Polish Developments

Tomasz Napierała

0

Recent months have brought a number of important developments in Polish case law and tax authority interpretations concerning withholding tax (WHT) on dividends. While some rulings offer hope for a more taxpayer-friendly approach, inconsistencies and ongoing uncertainty continue to pose significant challenges. Below, we highlight key issues and recent decisions that impact cross-border payments from […]

  • 1
  • 2