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Monika Dziedzic of MDDP delves into the nuances of Polish lump-sum taxation and explains how factors such as the kind of business undertaken by individuals can have a substantial impact on the applicable rates.
Marta Klepacz of MDDP explains that the application of transfer pricing changes to third-party transactions has placed a burden on taxpayers, not least because of the difficulty in identifying the suppliers in indirect transactions.
Janina Fornalik of MDDP explains the consequences of the EU’s decision to allow mandatory e-invoicing in Poland from January 1 2024, and how taxpayers can prepare.