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  • 26 September 2025

    NSA: Invoicing Your Own Company May Indicate Tax Avoidance

    14:07 Bydr Piotr Sekulski InBusiness
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    For some time now, tax authorities have been challenging B2B service arrangements provided by company board members to their own companies (commonly referred to as “invoicing your own company”) as potential aggressive tax planning. We have written about this issue before. The latest judgment of the Supreme Administrative Court (NSA) of November 5, 2024 (case ref. II FSK 996/24), confirms that such practices may raise a justified presumption of tax avoidance.

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  • 16 September 2025

    Tax Office Changes Its Stance on Streaming Donations Again

    11:57 Bydr Piotr Sekulski InPIT
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    Online creators are once again asking how to properly account for income from streaming donations. The tax authorities have recently shifted their interpretation of these payments. So, is a donation still a gift, or does it now fall under PIT regulations? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, tax advisor, on this topic.

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  • 17 January 2025

    Foreign Tax Establishment in Poland

    12:46 Bydr Piotr Sekulski InBusiness
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    Can business activity be classified as a foreign tax establishment in Poland?
    Does working remotely in IT create a foreign tax establishment? Could operating from Poland temporarily lead to tax consequences for sole proprietorships? These are the key questions explored in our latest analysis. In a recent article in Gazeta Wyborcza, our experts shared their insights on this topic.

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  • 3 January 2025

    Tax Audits Duration and Precautions – Key Insights from Experts

    11:01 Bydr Piotr Sekulski InBusiness
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    Recently, more updates on tax audits have emerged. How long can they last? What should businesses be cautious about during verification processes? Does a completed audit guarantee safety for the taxpayer? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, shedding light on these questions.

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  • 2 December 2024

    DAC7: Taxation of Online Sales

    17:00 Bydr Piotr Sekulski InBusiness
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    Tax authorities are increasingly monitoring online sellers. This raises questions about how to correctly report taxation of online sales. How will the DAC7 directive impact sellers’ PIT filings? Recently, Rzeczpospolita published an article featuring commentary from Piotr Sekulski, PhD on this subject.

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  • 11 September 2024

    IP Box audit

    11:43 Bydr Piotr Sekulski InFlat rate (19%)
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    Recently, tax authorities have been increasingly thorough in examining the right to apply the IP Box tax relief. What exactly does an IP Box audit involve? Should you be concerned about tax inspections? Is there a risk that you won’t receive the refund from this relief? Recently, an article containing a comment by Piotr Sekulski, PhD on this topic was published in Prawo.pl.

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  • 27 August 2024

    Error in CEIDG and Change of Taxation Form

    10:32 Bydr Piotr Sekulski InFlat rate (19%)
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    An error in CEIDG can have drastic consequences for entrepreneurs changing their form of taxation. What should you do if your notification of the change in the form of taxation doesn’t reach the tax office? What if the application submitted through CEIDG wasn’t processed? Are you at risk of paying PIT according to the progressive scale?

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  • 11 July 2024

    Providing Services to a Company by a Board Member – is it Tax Optimization?

    15:50 Bydr Piotr Sekulski InBusiness
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    More and more often, Director of the National Tax Information (KIS) refuses to issue individual interpretations. The basis for such decisions is the justified suspicion that the activity described by the taxpayer may be considered as tax avoidance (i.e., Article 119a § 1 of the Tax Ordinance). Recently, such decisions have been issued particularly frequently in case of the provision of services (B2B) to a company by a member of its management board. The tax authorities’ change in approach is particularly noticeable in the case of entrepreneurs applying for an interpretation regarding the appropriate lump-sum rate.

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  • 20 May 2024

    PROVIDING SERVICES TO THE FORMER EMPLOYER – PIT

    16:31 Bydr Piotr Sekulski In12% lump sum
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    Employees relatively often face the issue of switching from an employment agreement to a B2B contract. Let’s consider the income tax consequences of establishing B2B cooperation with the former employer (or current).

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  • 13 May 2024

    When a shareholder invoices his company

    15:56 Bydr Piotr Sekulski InBusiness
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    [Shareholder invoices his company] Providing services by a board member or a shareholder to a company under a B2B agreement is a hot topic due to the recent change in the tax authority’s approach to qualifying such agreements. Tax authorities have recently taken the stance that this way of forming cooperation may be considered artificial due to the extraction of certain services from the company’s scope of activity and their transfer to the taxpayer’s business activity.

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Piotr Sekulski, PhD

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

Popular Posts

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  • Can I apply the 50% tax deductible costs? 11 July 2024

  • Invoicing ETSY – digital products 28 November 2023

  • Lump sum and online advertisements revenue 11 July 2024

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