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# Deposit Return System Free-of-charge distributions in the Polish deposit system – absence of a deposit does not mean absence of environmental obligations The free-of-charge distribution of beverages in packaging covered by the deposit system does not trigger an obligation to collect a deposit. However, it does not…

26.05

3 min

Mateusz Sasinowski
# SENT Ready-mix concrete in SENT – new obligations for the construction and transport sectors The Sejm has passed an amendment to the regulations governing the SENT goods transport monitoring system. One of the key elements of the changes is…

22.05

4 min

Mateusz Sasinowski
# CIT Retroactive application of Pillar 2 for 2024 – what does it mean and is it worth it? Background The regulations concerning the top-up taxation of constituent entities of multinational and domestic groups (so‑called Pillar 2) entered into force on 1 January 2025.…

18.05

4 min

Sören Godniak
# Deposit Return System Single-use glass in the deposit return system? The Ministry is considering the next step Extending the deposit return system (DRS) in Poland to single-use glass and establishing an umbrella organisation could strengthen the current system model and close one…

15.05

3 min

Magdalena Kilka
# VAT compliance TP adjustment without VAT? In Stellantis Portugal, the CJEU once again takes a cautious approach The VAT treatment of transfer pricing adjustments is once again in the spotlight. This time, this is due to the judgment of the CJEU of…

15.05

9 min

Jędrzej Golatowski
# TAX Compliance The Ministry of Finance explains the rules for using the new tags in JPK_VAT From 1 February 2026, all active VAT taxpayers must submit their JPK_VAT returns using the new file formats: JPK_V7M(3) and JPK_V7K(3). The templates were published…

13.04

4 min

Iwona Jakubiak
# Tax News One VAT number – two problems? What the EU Court’s judgment (T‑638/24) really means in practice In cross‑border EU transactions, businesses usually focus on logistics, the 0% VAT rate and transport documents. The VAT number of the customer is often treated…

12.03

4 min

Aleksandra Plichta
# Transfer pricing CbC-P Notification / CbC-R Obligations – Make sure your organisation is ready As every year, we would like to remind you of the upcoming deadline for submitting the CbC-P notification for the previous financial year. The CbC-P…

09.03

4 min

Adam Zbroiński