Poland: Tax-deductible costs in revenue and expense ledgers; mutual trademark transactions

Reports about recent tax developments

Reports about recent tax developments

The KPMG member firm in Poland has prepared reports about the following developments concerning tax-deductible costs in revenue and expense ledgers, and a clearance opinion on mutual trademark transactions.

  • A general ruling of the Minister of Finance was published on 2 March 2023. The ruling provides insight on when accounting documents providing proof that expenses were incurred must be entered into the tax revenue and expense ledger, in the event of a posting delay. According to the ruling, Corporate Income Tax (CIT) Act provisions do not unequivocally state that the cost can be deducted by the taxpayer only on the day of issuing the document serving as a basis for posting that cost in the ledger. In fact, the document constituting the basis for posting (recognizing) tax-deductible cost received by the taxpayer or transferred to the accounting office at a later date may be posted (recognized) in the ledger in the month in which it was received by the taxpayer or transferred to the accounting office. This needs to take place by the end of the tax year in which the cost is deductible.
  • A notice of refusal to issue a clearance opinion by the Head of the National Revenue Administration was published on 1 March 2023. The subject of the application was a series of mutual transactions related to trademarks and intra-group payables. The transactions made it possible to depreciate the initial value of trademarks, determined as their purchase price, without the limitation resulting from Article 16b(1)(6) of the CIT Act in the wording applicable in 2013. The Head of the National Revenue Administration concluded that the applicant acted in a way to achieve a tax benefit. Importantly, gaining a tax benefit was one of the main goals behind the activities and the taxpayer’s operations were artificial in nature. Moreover, the achieved tax benefit would go against the object or the purpose of the tax act, or a provision thereof, in particular of Article 15(1) of the CIT Act in conjunction with Article 16(1)(8) thereof.

Read a March 2023 report prepared by the KPMG member firm in Poland


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