MDDP

On July 1 2018, the Polish VAT Act of 11/03 2004 is to be amended by a new regulation introducing a voluntary split payment as a method of payment of purchase invoices – from the perspective of taxpayers – and as a new tool to combat VAT fraud – from the perspective of tax authorities. However, from the perspective of VAT taxpayers the new mechanism may bring more radical changes than expected in some areas.

New regulations in the field of transfer pricing documentation came into force in Poland on January 1 2018.

Revolutionary modifications in transfer pricing (TP) regulations, introduced by the Corporate Income Tax (CIT) law amendment valid since January 1 2017, may be followed by more changes binding from 2018.