• Ministry of Finance guidance (July 3, 2025): the beneficial owner in withholding tax

    On July 3, 2025, Poland’s Ministry of Finance published extensive tax explanations on the so-called beneficial owner (BO) clause in the context of withholding tax (WHT). The concept of the beneficial owner is crucial for cross-border payments like dividends, interest, and royalties because it determines eligibility for tax preferences – reduced WHT rates or exemptions. In other words, only an entity that is the beneficial owner of a given payment can benefit from the protection of double tax treaties or EU directives.

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  • Can Electric Vehicle Expenses Deduction?

    Electric vehicle expenses deduction – Can a company include electric vehicle-related costs in its business expenses? Is it possible to deduct electricity reimbursements paid to employees? What is the tax authority’s view on this? What documentation is required? These questions were recently addressed by Piotr Sekulski, PhD in an expert commentary published on the legal portal Prawo.pl, where he explained when electric vehicle expenses can be tax-deductible for Polish companies.

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  • W-8BEN-E form – why and how to complete this?

    Does your company provide services or manufacture products for U.S. entities? You must submit W-8BEN-E form – otherwise, you may end up paying (high!) taxes in the U.S. More and more Polish companies provide services or produce goods for U.S. clients. After the completion of a given order, American companies ask their Polish business partners to fill out Form W-8BEN-E. What is this form for, and why is it important to fill it out correctly?

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  • Invoicing ETSY – digital products

    An increasing number of entrepreneurs are choosing to sell their products through online platforms as part of e-commerce. For those entering this business, issues related to settlements are often a barrier. This is particularly important in light of ongoing tax obligations and the tax authorities being equipped with additional tools for control. In this article, we will explore how settlements for the sale of digital products on the ETSY platform work. We’ll consider how should you documment your sales (invoicing the customer or invoicing ETSY)? What to do with the cost invoices? Should you register for VAT-EU?

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