Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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The real estate company in Polish tax law
In 2021, the definition of a real estate company was introduced into Polish tax regulations. The main rationale for its introduction was to facilitate…
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PRS leases: VAT regimes in practice
Depending on the type and intended use of the property, the taxation of the lease may be subject to VAT exemption or taxation at…
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Which VAT rate for collective housing?
Until 2020, tax authorities generally held a unanimous position regarding the applicable VAT rate for the supply, construction, renovation, or modernization of collective housing…
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Higher risk in the PRS sector
With the arrival of 2024, the Polish PRS industry faces the challenge of heightened tax risk in real estate tax (RET) due to increased…
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Financial year in the Polish legal system and the rules of it’s change.
The financial year and the tax year are terms that often overlap, but they cannot be used interchangeably. In limited liability companies, the financial…
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Individual depreciation
In this post, we’ll shed light on the recent changes in tax legislation that could positively impact your business’s financial landscape. Shorter Depreciation Periods:…
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Tax points in LOI
Are you about to negotiate a letter of intent (LOI) for your real estate acquisition process and do not have a budget for tax…
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TOP3 tax topics for PRS/BTR
If, similarly to many of our clients and business partners, you are struggling with getting familiar with tax aspects of build-to-rent projects (let it…
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KSeF in Real Estate sector – purchase invoices
With the implementation of KSeF (National e-Invoice System), the method of receipt and form of purchase invoices will change. A structured invoice issued by…
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KSeF in Real Estate sector – sales invoices
The entry into force of the mandatory KSeF (National e-Invoice System) will require real estate owners to adapt their accounting systems and invoicing processes.…
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