Tax
Forvis Mazars is a global integrated firm with presence in major economies of the world, so we understand the complexities of tax in today’s global economic climate.
Tax News
You will find here changes in the tax regulations discussed and commented by Forvis Mazars' experts.
B2B Contracts in Light of the Draft Amendment Expanding Powers of the National Labour Inspectorate (PIP)
At the turn of August and September, a draft act (ID: UD283) was published, proposing an expansion of the powers of the National Labour Inspectorate. Under the proposed wording, the labour inspector would be able to unilaterally determine the existence of an employment relationship, without referring the matter to court. From the date of the decision, obligations concerning social security contributions and advance PIT payments would arise; if the decision is not appealed, they may also apply retrospectively.
General Ruling of the Minister of Finance on the Qualification of Share Capital Increase in the Context of MDR Reporting
On 29 July 2025, the Minister of Finance issued General Ruling No. DTS5.8092.3.2025 concerning the qualification of a limited liability company's share capital increase under the Mandatory Disclosure Rules (MDR). The document clarifies previous practical uncertainties, particularly with regard to capital increases made with so-called ‘agio’ (share premium exceeding the nominal value of shares).
New obligation of JPK CIT reporting starting from 2025 or 2026
We would like to inform you about the recently implemented Polish tax legislation in the area of Corporate Income Tax (“CIT”) reporting that will have impact on all CIT taxpayers in Poland, presenting an overview of the new legislation, together with our comments and recommendations.
CIT Increase for Banks in Parliament
CBAM – changes and new obligations in CO₂ emission reporting
We kindly remind you that the CBAM transition period is coming to an end. This is an important moment to prepare for new environmental reporting obligations. We encourage you to read the information below, which outlines the key requirements and the forms of support offered by Forvis Mazars.
Transfer Pricing Reporting 2025 – approaching statutory deadline (1 December 2025)
We would like to remind you that this year, December 1, 2025, is the statutory deadline for submitting transfer pricing information:
Income tax report
PIT Taxpayer Obligations and Correction Process in Poland
Accounting irregularities in the annual tax return of individuals in Poland, as well as failure to file the return by the required deadline, do not necessarily result in sanctions against the taxpayer. It is possible to avoid negative consequences by filing the return with the appropriate notice or correcting the return. Careful verification, accuracy of calculations and timely action are essential for a correct and safe tax return.
National e-Invoicing System (KSeF) in Poland - Implementation Timeline and Key Developments
The National e-Invoice System (hereinafter: KSeF) is an information and communication platform for issuing, receiving and storing structured electronic invoices (so-called e-invoices). Within the KSeF system, entrepreneurs can document sales in the form of a structured electronic file (e-invoices), as well as receive e-invoices from contractors.
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Forvis Mazars' experts blog
Thanks to many years of experience in providing services to companies from various sectors and with different legal personality, we offer a full range of services, including accounting, HR and payroll services as well as tax advisory. Our experts readily share their knowledge on current issues, changes in regulations and they also answer many bothering questions related to running a company. The published...