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

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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Spółki nieruchomościowe

New obligations regarding real estate companies

On January 1, the provisions on the obligations of real estate companies and their partners came into force. A real estate company is an entity other than a natural person that draws up a balance sheet and has real estate in its assets worth at least PLN 10 million, where these real estate account for

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spółka akcyjna

A simple joint-stock company – not only for start-ups

A simple joint-stock company was introduced by the Act of 19 July 2019 amending the Act – Code of Commercial Companies and certain other acts (Journal of Laws 2019 item 1655), which in this respect will probably enter into force on 1 July 2021. It is true that simple joint-stock company (hereinafter: P.S.A.) was designed

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