€2.3m], in particular in the cases stipulated in the new (draft) wording of the Polish Fiscal Code.With respect to intermediaries and taxpayers, in specific cases which relate to failure to comply with the reporting obligation or delayed complying, the additional substantive monetary penalties amounting up to PLN20,160,000 [€4.7m] can apply.In the case of conviction of fiscal offenses related to not complying with the reporting obligations, the court may additionally prohibit the conducting of specific business activities.Due to the scale and significance of the regulations adopted by the Parliament, taxpayers and intermediaries who have operations in Poland should review their policies and strategies for logging and reporting arrangements so that they are ready to report in early 2019.1. Please refer to your advisors for specific advice.In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. the entity to which an agreement is made available or implemented Member firms of the KPMG network of independent firms are affiliated with KPMG International. What does it mean for taxpayers? Reply. About OFF; First steps in Poland; BIP; Statistics ; Vacancies; Contact; Choose language. As consumers keep adapting, how will your business keep changing with them?Are you reframing your future or is the future reframing you?Can reopening your workplace help you reimagine your future?On 1 January 2019, the Polish Tax Code was supplemented with Chapter 11a – Mandatory Disclosure Rules (MDR), implementing the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and automatic exchange of cross-border tax arrangements (referred to as DAC 6 or the Directive), and also introducing further reporting requirements.The requirements of the Polish MDR regulations are significantly broader than the requirements of the Directive. Changes can be tricky; for example the … Deadline for Transfer Pricing documentation in Poland | News Flash. Poland, as the first EU Member State issuing MDR legislation, will implement the reporting obligation as of 1 January 2019.The key differences of the Polish MDR legislation as compared to the Directive are set forth below. Nationals of any country who can demonstrate their Polish origin and who speak Polish are now eligible for the Karta Polaka, a status that grants permanent residence immediately upon arrival in Poland. {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} We want to make sure you're kept up to date.

After WHT has been remitted, the taxpayer (in some cases - the tax remitter) will be entitled to seek a WHT refund. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Forma. The Polish MDR legislation will have a wider scope and earlier reporting requirements than what is required by the EU.The Polish legislation extends the scope of the reporting required under the Directive to include:Additionally, each individual/company/entity implementing/using reportable tax arrangement or obtaining a tax benefit resulting from this arrangement might be potentially required to report this fact to the tax authorities.Under the Polish MDR legislation, the cross-border tax schemes implemented after 25 June 2018 until 1 January 2019 are reportable before 30 June 2019 by the intermediaries and before 30 September 2019 by the taxpayers (if intermediaries will not report).The domestic tax schemes implemented after 1 November 2018 until 1 January 2019 are reportable before 30 June 2019 by the intermediaries and before 30 September 2019 by the taxpayers (if intermediaries will not report).This is significantly earlier than the deadline of 31 August 2020 required by the EU Directive.Tax arrangements commencing after 1 January 2019 are reportable within 30 days after the day when the scheme is: (i) available for the client, (ii) ready for implementation, or (iii) started, whichever is sooner.

Person who has the permit for a tolerated stay, asylum, refugee status granted in Poland or benefiting from supplemental or temporary protection 3. In order to avoid collection of domestic WHT rates and the burdensome WHT refund process, the taxpayer (or in some cases – the Polish remitter) may apply for a WHT clearance opinion from the Polish tax authorities. New minimum wages. Please refer to your advisors for specific advice.In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Poland, August 8, 2019 Eligibility for Permanent Residence Card Expanded.