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Home Locations Poland

WTS in Poland

Europe

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WTS&SAJA Sp.z.o.o.
Poznań
WTS&SAJA
Warszawa
Poznań
WTS&SAJA Sp.z.o.o.
ul. Roosevelta 22
60-829 Poznań
http://www.wtssaja.pl
+48 61 64345 50
magdalena.saja@wtssaja.pl
Warszawa
WTS&SAJA
Al. Jerozolimskie 81 Orco Tower Building, 22nd floor
02-001 Warszawa
http://www.wtssaja.pl
+48 61 64345 50
magdalena.saja@wtssaja.pl

Our local partner firm in Poland is WTS&SAJA.

WTS&SAJA is a tax consultancy and has been in the tax services industry since 2004, when it started as Doradztwo Podatkowe DGA&SAJA Sp. z o.o.

The tax advisory team of WTS&SAJA is made up of former partners and managers from Big Four firms. We have combined our professional attitude and experience in Poland with the reputation of foreign tax advisors.

The philosophy behind our consulting services is to create practical and comprehensive tax solutions designed to meet the business objectives of our clients. Our clients can count on the highest calibre service and a satisfaction of working with a partner that has not failed and will not fail!

 

View news by WTS&SAJA here.

 

 

Local News

Main Contact
Magdalena Saja
Managing Partner, WTS&SAJA Sp.z.o.o. and Director of the Board of WTS Global
Poland
E-Mail
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On 3 April 2020, the OECD issued the “Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis”, which addresses several tax concerns.

Poland: COVID-19 tax and social security guidelines still to come
read more

An overview on new transfer pricing regulations.

Poland: New Transfer Pricing Reporting Obligations
read more

Tax exemption for young professionals and new rules, if tax still has to be paid.

Poland: New tax exemption and new rules, if tax still has to be paid
read more

We would like to summarise two important changes as of 2020. I.e. the implementation of new SAF-T and regulations regarding the white list of taxpayers.

Poland: Changes regarding taxes as of 2020
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A digital tax has been discussed in Poland, but never fully presented or implemented.

Poland: Digital tax just a plan, but taxation is rapidly going digital
read more

The act on the resolution of double taxation disputes and the execution of advance pricing arrangements is approved

Poland: Intangible service expenses incurred in 2018-2019
read more

To avoid penalties, every taxable person who sells or purchases goods/services subject to mandatory split payment should be well prepared

Mandatory split payment regime in Poland to be introduced from November 2019
read more

22 August 2019 saw the publication of a bill designed to amend certain Polish laws for several purposes

Poland: Next wave of DAC6 and ATAD2 implementations
read more

A uniform register of taxable persons became operational as the enabling law entered into force on 1 September 2019

Poland: Only Polish bank accounts on the tax white list
read more

Amending act introduces a body of new regulations into the Tax Code to govern so-called individual tax accounts for persons liable to tax and for withholding/remitting agents

Poland: Individual tax accounts go live on 1 January 2020
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The Central Register of Beneficial Owners will become operational as of 13 October 2019. 

Poland: Year of fundamental changes
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The Polish government has published a draft law to amend the VAT Act to implement Council Directive (EU) 2018/1910 of 4 December 2018

Poland: Draft legislation implementing a package of quick fixes
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The document was developed in reliance on proceedings of the Transfer Pricing Forum in which WTS&SAJA took an active part

Poland: Finance Ministry publishes transfer pricing guidance
read more

Polish legislation extends the obligations also for domestic tax arrangements

Implementation of the DAC6 Directive in Poland
read more

Mandatory Disclosure Rules (MDR) for domestic VAT arrangements 

Poland: DAC6 Directive
read more

The current reverse charge mechanism in force for specific goods and services will be replaced

Poland: Important changes in VAT
read more

Favourable court decisions on the application of the limit under Article 15c of the CIT Act to operating leases

Poland: Limitation of borrowing costs does not apply to operating leases
read more

Significant changes in withholding tax are scheduled for 2019 in Poland

WHT in Poland – changes in 2019
read more

A radical turnaround made by tax authorities in their treatment of the tax deductibility of what is called indirect costs

Poland: Newsletter 14/2019 - Tax authorities abruptly change their heart about indirect costs - a risk
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The new draft provides two commencement dates as of which the combined VAT filings will be replaced with one single JPK file

Poland: Newsletter 25/2019 - New JPK_VAT structures will not go live until 2020
read more

The Finance Ministry has published proposals for two new regulations (one for CIT and the other for PIT purposes) in the matter of countries and territories applying harmful tax competition

Poland: No changes (so far) to list of tax havens
read more

Overview of projected tax changes

Poland: Newsletter 14/2019 - Plans to introduce preferences for capital market investments
read more

Overview of VAT rules that will apply as of 30 March 2019 if the UK does leave the EU without a deal

Poland: Newsletter 9/2019 - Brexit and VAT
read more

On 31 December 2018, the Minister of Finance’s Regulation on exclusion or restriction of application of Article 26(2e) of the Corporate Income Tax Act was announced in the Journal of Laws

Poland: Newsletter 2/2019 - Deferral of the effective date of new withholding tax regulations
read more

The Finance Ministry has drafted a new law to fundamentally change the VAT classification of goods and services

Poland: Newsletter 64/2018 - New VAT rating rules
read more

Overview of the most important changes

Poland changes TP regulations
read more

As of 1 January 2019  the insureds and the withholding agents would feel a substantial increase in the cost of contributions

Poland: Newsletter 58/2018 - Constitutional Court rules on basis of assessment for social security contributions
read more

Certain practicalities related to VAT refunds into VAT Accounts maintained by institutions based outside Poland

Poland: Newsletter 53/2018 - VAT Refunds - Only into Polish bank accounts
read more

A government-initiated draft law to amend the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts was transmitted to the Sejm on 25 September 2018

Poland: Newsletter 53/2018 - Further changes to tax treatment of cars used for business purposes
read more

The draft proposes that the changes become effective as of 1 January 2019

Poland: Newsletter 48/2018 - New rules for taxation of real estate income
read more

In determining the thresholds which trigger transfer pricing documentation requirements, refererence to the entire tax group as a single taxpayer is needed

Poland: Newsletter 45/2018 - Finance minister explains how to resolve TP reporting thresholds in tax groups
read more

"NISA" determines new rules according to which support in the form of income tax relief may be offered to undertakings for implementing new investment projects in the territory of Poland

Poland: Newsletter 32/2018 - The new investment (support) act signed by president
read more

Finance Ministry published guidelines on 25 April 2018

Poland: Newsletter 26/2018 - Due Diligence in VAT
read more

International Tax Review article by Lidia Adamek-Baczyńska and Olga Palczewska, Doradztwo Podatkowe WTS&Saja

"Higher fixed establishment risk in Poland"
read more

On 21 March 2018 the European Commission published proposals for directives regarding taxation of digital businesses: the target solution and an interim solution have been tabled

Poland: Newsletter 20/2018 - European Commission on a quest to tax "virtual" permanent establishments
read more

The new law is fundamentally important in the context of real estate tax on wind turbines

Poland: Newsletter 19/2018 - Amended renewables legislation is already in the parliament
read more

50% Allowance: a recordkeeping system has to be in place

Poland: Newsletter 17/2018 - Current tax authorities' approach to tax allowance available for creative employees
read more

Prepare master files and local files - submit a transfer pricing documentation representation - submit CIT-TP/PIT-TP report

Poland: Newsletter 15/2018 - Minister about to sign regulation which extends transfer pricing documentation deadlines
read more

New law, will change the rules on how to prepare and submit financial statements to the National Court Register (KRS) and tax authorities

Poland: Newsletter 13/2018 - Financial statements soon to be in electronic form only
read more

Tax ruling issued on 11.01.2018 (0111-KDIB1-2.4010.448.2017.1.AW) 

Poland: Newsletter 12/2018 - The deductibility restriction on intangibles applies also to amortisation expenses
read more

New VAT rates matrix may change the current classification of certain goods or services

Poland: Newsletter 11/2018 - Changes to VAT rates framework
read more

This affects among other things preparing master files and local files

Poland: Newsletter 10/2018 - More time to prepare transfer pricing documentation
read more

New law: the tax authorities may assess taxpayer's income to be higher (or loss to be lower) than actually declared by him

Poland: Newsletter 9/2018 - As of 1 January 2018, taxman may check your arm's length creditworthiness
read more

Public tax ruling from the Minister for Finance and Development addresses Article 25a of the Personal Income Tax Act and Article 9a of the Corporate Income Tax Act

Poland: Newsletter 8/2018 - Minister explains how to determine documentation thresholds
read more

Decition by Warsaw Provincial Administrative Court regarding the tax treatment of reimbursements made by employers to employees for use by the latter of their private cars for company purposes

Poland: Newsletter 7/2018 - Local travel reimbursement does not generate income for employees
read more
Poland: Optional split payment as of July 2018
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Recent communiqué to the minimum income tax on commercial properties, which Poland introduced as of 1 January 2018

Poland: Newsletter 6/2018 - Finance Ministry speaks about minimum income Tax on commercial properties
read more

Recent change in Article 11(4) of the Corporate Income Tax Act ("CITA")

Poland: Newsletter 5/2018 - No TP documentation required for transactions with parties that are related through state treasury's involvement
read more

Effective date of the split payment mechanism for 1 July 2018

Poland: Newsletter 4/2018 - President signs split payment legislation
read more

No cap on the basis on which pension and disability insurance contributions are assessed

Poland: Newsletter 3/2018 - Constitutional Court to deal with abolition of assessment cap on social security contributions
read more

The case related to real estate tax on telecommunication containers

Poland: Newsletter 2/2018 - Break-through judgment by Constitutional Court on real estate tax
read more

Private tax ruling by Director of National Revenue Information ("Authority") dated 9 October 2017

Poland: Newsletter 1/2018 - Term deposits must be notified to tax authorities
read more

Law to abolish the cap on the assessment of social security contributions has been submitted to the President for signature

Poland: Newsletter 66/2017 - The limit on assessment basis for social security purposes will not disappear until a year later
read more

31 December 2017: deadline to file CBC-P notification for the reporting year from 1 Jan 2017 to 31 Dec 2017

Poland: Newsletter 65/2017 - Time to file CBC-P for 2017
read more
Poland: Newsletter 64/2017 - Split payment as of 1 July 2018
read more

The tax treatment of certain corporate restructurings will change as of 1 January 2018 with entry into force of regulations amending the CIT Act

Poland: Newsletter 63/2017 - Dept push down no longer available as tax efficiency under CIT Act as of 1 Jan 2018
read more
Poland: Newsletter 62/2017: VAT treatment of operating leases in the context of ECJ judgement in case C-164/16
read more

Polish President signed the Act of 27 October 2017 to amend the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Tax on Incomes of Certain Natural Persons.

Poland: Newsletter 61/2017 - President signs CIT amending act
read more

The Director of National Revenue Information issued a private tax ruling in relation to a case of withholding tax on rental of industrial equipment

Poland: Newsletter 60/2017: The problematic definition of industrial equipment
read more
Poland: Newsletter 59/2017 - Finance ministry plans to disclose particulars of large taxpayers
read more
Poland: Newsletter 58/2017 - Tax loss becomes subject to statute of limitations after 5 years
read more
Poland: Newsletter 57/2017 - Minister explains the meaning of transactions / events of the same kind
read more
Poland: Newsletter 56/2017 - Act to ratify multilateral instrument with major revamping of double tax treaties
read more
Poland: Newsletter 55/2017 - No more limitation of basis of assessment for certain social security contributions
read more
Poland: Newsletter 54/2017 - Resolution of double taxation disputes
read more
Poland: Newsletter 53/2017 - Ministry published form CBC-P
read more
Poland: Newsletter 52/2017 - VAT on executive contracts
read more
Poland: Newsletter 51/2017 - Register of non-exempt taxable persons
read more
Poland: Newsletter 50/2017 - Further changes to CIT act as of 1 Jan 2018
read more
Poland: Newsletter 49/2017 - Scope of disclosures to be made in form CBC-P
read more
Poland: Newsletter 48/2017 - As of 1 Jan 2018 - No more optimisation schemes involving transfers of trademarks or certain other intangibles
read more

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