On 31 August this year, an amendment to the Act on Real Estate Management, according to which the right of perpetual usufruct of commercial real property will be able to be converted into ownership, will enter into force.
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In our articles we focus on topics related to the current changes in Polish and international law, we analyze the consequences of amendments to tax regulations for taxpayers, and we describe planned developments and their consequences for business. We also focus on issues important for accounting departments, new reporting obligations, pointing out the practical effects of the implementation of the amended regulations on the daily activities of entrepreneurs.
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The regulations on the tax on shifted income came into effect as early as 2022, with the new version effective from the beginning of 2023.
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Fixed establishment for VAT purposes
A fixed establishment (hereinafter: “FE”) determines the place where services are subject to VAT.
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