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Small CIT Taxpayer – How Should the Threshold Be Calculated for Reverse Charge Transactions?

The preferential 9% CIT rate is available only to taxpayers who meet specific statutory conditions, including qualifying as a small taxpayer. In practice, doubts may arise as to how the sales revenue threshold should be calculated where transactions are settled under the reverse charge mechanism. This issue was addressed by the Director of the National […]
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Deposit Return System: When Can an Unredeemed Deposit Be Treated as a Tax-Deductible Expense?

The introduction of a deposit return system may raise questions regarding the tax consequences of unredeemed deposits for packaging. One such issue, raised by a local government cultural institution, was the subject of an individual tax ruling issued by the Director of the National Tax Information (KIS) on 25 May 2026 (reference number 0111-KDIB1-3.4010.143.2026.1.JG).   […]
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NSA: Income from Trademark Lease May Be Taxed Under Lump-Sum Taxation

In its judgment of 18 June 2026 (case no. II FSK 1023/23), the Supreme Administrative Court (NSA) addressed the classification of income derived from leasing a trademark withdrawn from business activity into private assets. The ruling is of significant practical importance, as it confirms the possibility of taxing such income under lump-sum taxation on recorded […]
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