Poland: Exemption from requirement to electronically submit asset data
The regulation will take effect on January 1, 2025.
The Minister of Finance on December 16, 2024, published a regulation exempting taxpayers (excluding those mentioned in Article 9(1d) of the corporate income tax law of February 15, 1992) from the requirement to electronically submit data from records of fixed assets and intangible assets for tax years starting after December 31, 2024, and before January 1, 2026.
The exemption also applies to companies that are not legal entities for the tax period beginning after December 31, 2024, and before January 1, 2026.
The regulation will take effect on January 1, 2025.
Read a December 2024 report prepared by the KPMG member firm in Poland