Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Top-up tax. Implementation of the Pillar 2 Directive (GloBE rules)
At the end of April this year, the Ministry of Finance presented a draft Polish law on the top-up taxation of international and domestic…
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KSeF postponed until 2026
The National System of e-Invoices (KSeF) will go into effect in 2026. The Finance Ministry has announced the result of a technical audit of…
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Report on income tax information. New reporting obligation for large entities
On April 16, the President signed an amendment to the Law on Accounting and certain other laws, which introduces an obligation to prepare and…
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Draft law on whistleblowers
An important decision of the Council of Ministers has taken place in recent days, which could significantly affect the protection of whistleblowers. The draft…
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Result of KSeF public consultation
The Finance Ministry has presented the main assumptions for changes to the KSeF system following public consultations. Among other things, it proposes to unify…
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Report on payment terms in commercial transactions for 2023
Corporate income taxpayers with income earned in 2022 exceeding the equivalent of €50 million are required to prepare and submit by April 30, 2024…
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Checklist for management board before signing financial statements
Maintenance of an entity’s books of accounts is usually entrusted to an in-house bookkeeper or an external entity (accounting firm). Supervision and responsibility for…
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Tax deadlines for closing the 2023 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Accounting deadlines for closing the 2023 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Country-by-Country reporting for 2023
Entities that are part of a group of entities whose consolidated revenues exceed €750 million shall file a CbC-P notification for 2023 by March…
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