Month: June 2026

VAT reform: service buyers could be held liable for a supplier’s unpaid VAT

Elżbieta Skurczak

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For years, joint liability in Polish VAT has been associated primarily with transactions involving so-called “sensitive goods”. Businesses purchasing fuel, steel products or other items listed in Appendix 15 to the VAT Act have become accustomed to exercising enhanced caution when selecting suppliers. However, the Ministry of Finance is now proposing a significant expansion of […]

Polish Investment Zone reform: tax relief may become easier to use

Tomasz Napierała

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Poland is planning significant changes to the Polish Investment Zone (PIZ) regime, one of the key tax incentives available to companies investing in Poland. The PIZ allows companies carrying out new investments in Poland to benefit from income tax exemption. In practice, it may significantly reduce the effective tax burden on profits generated from eligible […]

Master File from the Parent Company Is Not Everything. What Should a Polish Taxpayer Verify?

Natalia Chwała

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When is a Master File required? Group transfer pricing documentation (Master File) constitutes one of the elements of transfer pricing documentation. In practice, it is most often a separate document, typically rather extensive, prepared by the headquarters of the corporate group. The Master File contains key information on the entire group of related entities, including, […]

WHT refund obtained? Interest may also be recoverable

Weronika Sydow

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If a Polish company has obtained a refund of withholding tax (WHT) under the Polish pay-and-refund regime, it may also be possible to recover the late-payment interest paid together with that tax. This position has recently been confirmed by the Polish courts. Recovering WHT is not always the end of the story Since 2022, Poland […]