Value Added Tax Archive - Buchhaltung in Polen Katarzyna Kuczkowska

PIT: Bad debt relief in income tax for natural persons

by buchhaltung-admin | 06/11/2022

Bad debt relief in PIT (Article 26i of the PIT Act) is a reduction of the tax base by the value of unpaid debts or increasing this base by the value of paid liabilities. In these cases, it is about remuneration for the delivery of goods or the performance of a service...

Sending the VAT refund by the tax office to the account without split payment

by buchhaltung-admin | 28/08/2022

The tax office returned the VAT refund to the bank account, but the bank returned the transfer. The reason was that the entrepreneur did not have a split payment account with this bank. Is the bank’s operation correct? How should the bank proceed in such a...

Renting blog space for internet advertising – tax obligations

by buchhaltung-admin | 14/08/2022

A natural person runs an internet blog as a hobby. It has been decided to provide the surface of the website to a company based in Ireland (Google) – for contextual advertising. Advertisers do not pay for an ad display, but for clicks on the ad. When Google...

PIT: Bad debt relief in income tax for natural persons

Sending the VAT refund by the tax office to the account without split payment

Renting blog space for internet advertising – tax obligations

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