What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2837.
Tax Simplifications: Abolition of PIT and CIT Penalties and Easier Reporting for Businesses
The act introduces beneficial changes for entrepreneurs by abolishing double tax penalties in income taxes (PIT and CIT) for payments made outside the 'white list' or without split payments. Additionally, the smallest businesses will be relieved of complex reporting obligations, and tax documents can now be signed by an authorized proxy.
Key points
End of double penalties: From January 1, 2027, businesses will no longer lose the right to deduct expenses if they pay to an account off the 'white list' or skip split payments.
Easier document signing: Transfer pricing information (TPR) can now be signed by a regular proxy (e.g., an accountant) instead of only board members.
Less bureaucracy for small businesses: Micro and small enterprises are exempt from calculating and reporting complex financial indicators in tax forms.
Abolition of redundant statements: The obligation to submit an additional statement confirming the arm's-length nature of transactions is removed.
Clear rules for domestic adjustments: The regulations explicitly confirm that Polish companies can make transfer pricing adjustments in transactions with each other.
Status:
Introduced
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