Poland: Real estate reporting; taxpayer information sharing; tax-deductible costs; auxiliary services and VAT

Recent tax developments include real estate reporting, taxpayer information sharing, tax-deductible costs, auxiliary services and VAT

Recent tax developments from Poland

Recent tax developments from Poland include the following.

Decrees on real estate company reporting

A decree on transmitting information on real estate companies in the context of corporate income tax was published on 12 April 2022, followed by a similar decree for individual (personal) income tax a day later. The decrees entered into force the day after they were announced.

Pursuant to the decrees, information on real estate companies, authenticated with a qualified electronic signature, should be transmitted via interface software available through websites of the office supporting the minister responsible for public finances.

Planned amendments to the Polish tax code

The first reading of the draft bill amending certain acts of the Polish tax code to automate the handling of selected matters by the Polish tax authority took place at the lower house of the Polish Parliament.

One of the key amendments would extend the list of authorities with which the head of the tax authority can share taxpayer information. In addition, the tax authority would be authorized to deliver correspondence to the taxpayer's account in the e-tax office and thus reply to submitted requests, provided that the taxpayer agrees to this form of communication. The new rules would enter into force 14 days after their publication in the Polish Journal of Laws.

Prerequisite for applying tax-deductible costs to employee renumeration (Supreme Administrative Court decision)

The Supreme Administrative Court held that the rule providing for a 50% increase in tax-deductible costs does not set forth as a prerequisite the need to align renumeration to employees with the value of the work provided (case file II FSK 1557/19, dated 2 April 2022).

The Court stated that whether the activities performed by employees remain within the scope of the tax law provisions can be determined by way of an individual tax ruling. 

Value of auxiliary services included in taxable base for VAT purposes (Supreme Administrative Court decision)

The Supreme Administrative Court held that to include the value of auxiliary services relating to a financing lease in the taxable base for value added tax (VAT) purposes, it is necessary that the value of such services be known at the time of determining the taxable base, which may not be possible (case file I FSK 2384/18, dated 7 April 2022).

Read an April 2022 report prepared by the KPMG member firm in Poland

 

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