Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Report on payment terms in commercial transactions for 2024
Corporate income taxpayers with income earned in 2023 exceeding the equivalent of €50 million are required to prepare and submit by April 30, 2025…
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Deadline for filing MDR-3 for 2024 approaching
The end of March marks an important deadline for taxpayers subject to CIT, requiring them to fulfill various obligations related to the closing of…
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Tax deadlines for closing the 2024 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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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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Country-by-Country reporting for 2024
Entities that are part of a group of entities whose consolidated revenues exceed €750 million shall file a CbC-P notification for 2024 by March…
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Accounting deadlines for closing the 2024 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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Poland’s Property Market in 2024
The year 2024 marked a significant revival in Poland’s commercial real estate market. The total transaction volume exceeded €5 billion, reflecting a 239% year-on-year…
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Change in the definition of micro and small entity
As a result of the amendments to the Accounting Law, new definitions of micro and small entity are effective as of January 1, 2025.…
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Suspension of limited liability company
Suspension of the company implies a break in its business activity. During the period of suspension, the company should not undertake any activities related…
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Reporting of real estate companies for 2024
Real estate companies (hereinafter “ReCo”) are required to provide information on their ownership structure to the tax authorities by the end of March 2025.…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
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