On May 28, 2020, the Sejm (the lower house of the Polish parliament) passed an amending act concerning the tightening of the corporate income tax system, amendments to the VAT Act connected with the implementation of the EU Council Directive 2018/1910 and completing the transposition of the MDR Directive. The legislative process is still ongoing and the work on the law is currently being carried out by the senators.
The cost of acquisition of a service of marketing coordination and development from an unrelated entity, re-invoiced to another related entity is treated by such other related entity as a service acquired from a related entity, and as a consequence is subject to the limitation in recognition of costs as tax deductible costs pursuant to Art. 15e (1) of the CIT Act - such a standpoint was presented by the Head of the National Revenue Information Service in the private tax ruling of April 7, 2020 (case no. 0114-KDIP2-2.4010.20.2020.1.SJ).
The regulations concerning reporting of tax schemes ever since its entry into force have given rise to many doubts, and sometimes also controversies, among taxpayers. In order to simplify the performance of their duties, the Ministry of Finance has issued an extensive, over 100-page explanatory statement in this matter. Not only has it failed to solve all the problems that have been afflicting those responsible for tax settlements, but in some areas it has even created new ones.