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.
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.
Country-by-Country Reporting for the year 2024
Pursuant to the exchange of tax information act, the Polish taxpayers belonging to large international groups are subject to additional obligations, such as reporting on entities which are part of the group (CbC-R) or indicating the entity in charge of delivering such information (CbC-P).
Real estate tax changes in 2025 - what do you need to know?
As of January 2025, significant changes have been made to Poland's real estate tax, which will have a major impact on entrepreneurs with extensive real estate and technical infrastructure.
Transfer Pricing Adjustments in 2025 – Key Information and Practical Guidelines
At the beginning of 2025, many taxpayers from international groups received transfer pricing adjustments for 2024, known as "tp adjustments." These adjustments raise questions regarding their compliance with Polish tax regulations. Therefore, before treating the adjustment as a transfer pricing adjustment and including it in tax-deductible costs or taxable revenues, it is essential to verify whether it meets all the requirements set in the Corporate Income Tax Act (hereinafter: CIT Act). Below, we present the key information and guidelines.
JPK CIT obligation in a nutshell
Based on the Regulation of the Polish Ministry of Finance published 29th August 2024, taxpayers will be obliged to produce and file “JPK CIT” – new standard audit files for CIT and fixed assets in required xml format. JPK CIT reporting will be additional to the standard annual CIT-8 return.
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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...