In today’s issue of DMS TAX Press, we recommend the article by Agnieszka Pokojską titled “Robotization relief only until the end of 2026. There will be no continuation” and the article by Przemysław Wojtasik titled “Coffee is an expense, cosmetics are not.”

Also important is the article by Agnieszka Pokojską titled “Free transfer of road improvements allows for cost and VAT deduction” and the article by Mariusz Szulc titled “Is the fee for illegal parking always taxable?”

Significant is also the article by Paweł Jastrzębowski titled “An anonymous insurance policy is also taxable income for employees” and the article by Aleksandra Tarki titled “Debt cancellation of a mortgage loan also without PIT? There is a ruling by NSA.”

We also recommend the article by Katarzyna Jędrzejewska titled “There is one NIP. It doesn’t matter whether it’s for CIT, VAT, PIT, or contributions,” which explains that a branch of a foreign company should use the NIP assigned to its parent company for the purposes of fulfilling PIT (from employee wages) and social and health insurance contributions obligations in Poland.

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