Poland: Recent corporate income tax guidance

Draft regulations of the Minister of Finance

Draft regulations of the Minister of Finance

Article Posted date 06 December 2023

Recent corporate income tax guidance includes:

  • A draft regulation of the Minister of Finance was published 29 November 2023 providing that—effective 1 January 2025—the following additional data must be included in ledgers transferable under the corporate income tax law:
    • Tax identification number
    • Full name of the counterparty
    • KSeF identifier
    • Tags identifying accounts
    • Information confirming acquisition, production, or removal of a tangible or intangible asset from the register
  • The Ministry announced the launch of consultation—lasting until 29 December 2023—on the new templates for JPK_KR logical structure for payers of corporate income tax and for payers of personal income tax keeping accounting ledgers.
  • A draft regulation of the Minister of Finance was published on 1 December 2023 that would extend until the end of 2024 the period of exemption from the obligation to apply the pay & refund mechanism in withholding tax for payments made through intermediary remitters referred to in Article 26(2c) of the corporate income tax law and Article 4(4d and 10) of the individual (personal) income tax law.

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

 

 

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