JPK zmiany

Changes to JPK_VAT are coming – from July 1, 2021.

In May, the Ministry of Finance did not manage to complete the work on the amendment to the regulations on the single control file (JPK_V7). The latest version of the draft regulation shows that the changes in the registration and declaration part of JPK_V7 will take effect from 1 July. The most important change that

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“Dividend exemption” for limited partnerships only 2 years after obtaining the CIT taxpayer status

From 1 January or 1 May, all limited partnerships became CIT (corporate income tax) taxpayers, even though they are not capital companies. Many doubts raised whether the so-called “Dividend exemption”. The exemption consists, for example, in the fact that if a limited liability company pays dividends to its partner, which is another limited liability company

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Changes in JPK – from the settlement for April 2021?

The COVID-19 epidemic seemed to slow down changes in VAT. Nevertheless, the Ministry of Finance is working on changes in the SAF records, which are to apply from the settlement for April 2021. From 1 October 2020, i.e. with the entry into force of Art. 109 paragraph. 3b of the Act of March 11, 2004

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Centralny system faktur

National System of e-Invoices

From October 1, 2021, taxpayers will be able to issue electronic VAT invoices in a structured format, which will be sent to the National System of e-Invoices (the so-called KSeF). According to the announcements, the use of the system will be voluntary by the end of 2022. The use of structured invoices will require the

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orzeczenie w zakresie podatku od usług

Brazil: Set of precedent in service tax

In a judgment held on 03/24/2021, the 1st Section of the Superior Court of Justice (STJ) standardized understanding that guarantees the right of uniprofessional companies to the fixed taxation regime by ISSQN (service tax), regardless of the corporate form adopted. Since the publication of Decree-Law No. 406/68, the provision of services in the form of

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PKWiU service is not necessary to issue a tax interpretation

The description of the service is enough to issue a tax interpretation. The tax office may not require the taxpayer to specify and provide the PKWiU number and make the answer dependent on this. Such conclusions result from the judgment of the Supreme Administrative Court of 19 February 2021 (reference number II FSK 2441/20). The

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