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    Minimum tax returns as of January 1, 2024

    The legislature has exempted taxpayers from paying the minimum income tax for the period from January 1, 2022 to December 31, 2023. However, the exemption in question will cease to apply from January 1, 2024. Therefore, you should check whether the minimum income tax – in less than 3 months – will start to apply to you.  

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    Changes for investors in equity funds

    As of January 1, 2024, the rules for taxing income from the redemption, repurchase, redemption or otherwise annihilation of equity fund units will change. Currently, tax on the disposal of equity fund participation titles is settled in a lump sum under Article 30a of the PIT Law. Learn more from the article.

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    Draft tax clarification dated September 25, 2023 on withholding tax (WHT) rules

    On September 28, 2023. The Ministry of Finance published draft WHT clarifications (hereinafter: “Draft Clarifications”). The Draft Explanation focuses on the issue of the beneficial owner of receivables (“beneficial owner”). This is the second draft of the WHT clarifications, as the 2019 version of the previous document, due to numerous postponements of its entry into force and amendments to the said regulations, was not published as a final document.

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    Mandatory KSeF – changes effective September 1, 2023

    Although the law introducing the mandatory National System of e-Invoices (KSeF) for most taxpayers will generally come into force as of July 1, 2024, as an exception, some of the provisions are already in force as of September 1 this year. Given that these provisions regulate important issues from the point of view of correct documentation of transactions in terms of, among other things, the issuance of correction invoices and advance payment invoices, taxpayers should already familiarize themselves with the changes.

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    Lease of real estate with equipment – unified service or separate benefits? (CJEU ruling of May 4, 2023 in case C-516/21)

    The ruling in question concerns the lease of real estate together with permanently installed equipment and facilities. This issue may have significant practical implications. For example, if it is assumed that the lease/rental of real estate and equipment are separate activities, this may lead to the need to split the tax base into an exempt part (if the lease/rental enjoys an exemption) and a VAT-taxed part (to the extent of the right to use the equipment).

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    The employer will neither deduct nor charge VAT on providing entertainment for employees – judgment of the Supreme Administrative Court dated April 6, 2023, ref. I FSK 239/20

    The VAT treatment of so-called gratuitous benefits for private purposes of employees still raises various controversies. In practice, it happens that taxpayers who have doubts in this regard decide to “simplify” by both deducting VAT from purchase invoices and charging this tax on the gratuitous transfer of purchased services to employees. In the ruling in question, however, the SAC disagreed with this approach proposed by the taxpayer.

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    Can premises and residential buildings used for business purposes be depreciated?

    Currently, the tax authorities take the position that the depreciability of premises or buildings is determined by the classification of the object as residential or commercial, and not by the actual use of the object for purposes other than residential.

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    What you need to know about The National e-Invoicing System (KSeF).

    The National e-Invoice System is to become mandatory as of July 1, 2024. The advanced legislative stage of the government’s project indicates that this deadline seems realistic. The above means that entrepreneurs have less than a year to prepare for the upcoming revolutionary changes. Given that fulfilling KSeF-related obligations requires a significant commitment, taxpayers should be aware that, counter-intuitively, they do not have much time to begin the process of implementing KSeF in their organization. Please find below a summary of the most important issues to consider as part of this process.

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