The new interpretation of KIS may turn IT industry taxation upside down.
SaaS revenues as capital gains?
A higher rate, possible loss of reliefs and a lot of question marks. Companies are already asking: what is going on?
If you work in IT or use a subscription model, read the article by our experts: Mariusz Tkaczyk, tax advisor, and Artur Bubrowiecki, tax advisor, specialists in the income tax team.
Link to the article: https://lnkd.in/dWV7wvmT
#excise
The Director of the National Revenue Information Service (18 September 2025, 0111-KDIB3-3.4013.184.2025.2.MAZ) explained that excise goods can only be returned to the same tax warehouse from which they were originally released.
The transfer of lubricating oils from the user to another warehouse is not a ‘return’ within the meaning of the Act and cannot be covered by the excise duty suspension procedure, even if the oils are expired or unused.
Businesses should verify their warehouse network and logistics routes to avoid violations of e-DD documentation requirements.
