Poland: Tax Authorities

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.

The Ministry of Finance has announced a comprehensive reform of the MDR (Mandatory Disclosure Rules) regulations, aimed at significantly simplifying reporting obligations.

The PSI, the new system of tax incentives for investors replacing the previous system of special economic zones (SSE), was effectively inaugurated on 5 September 2018 with the long awaited key secondary legislation...