- New tax regulations will be effective from Wednesday including cash basis PIT and VAT exemption for small businesses
- Introduction of JPK_CIT and a global compensatory tax
- Changes in existing regulations such as new definitions of buildings and structures in property tax laws
- Altered rules for taxing garages and new exclusions from VAT margin procedures
- Changes in the taxation location for admission to cultural, artistic, and sports events when broadcasted or otherwise made available virtually
- The first quarter of the year is a preparation time for some companies to settle the national minimum tax for the first time
- Major companies will not yet have to pay the new global compensatory tax or submit related tax filings in 2025
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.