Blog
Wage rates for juvenile workers will be higher
On the website of the Government Legislation Center (www.rcl.gov.pl) there is a draft regulation amending the regulation on the vocational training...
From next year, the allowance for special working conditions is to be excluded from the minimum wage rate
The remuneration of an employee employed on a full-time monthly basis may not be lower than the amount of the minimum remuneration. If the employee...
Social insurance of the partners of a simple joint-stock company
From July 1, 2021, a shareholder of a simple joint-stock company, whose contribution to the company is the provision of work or services, is covered...
Member of the supervisory board from Luxembourg
The fact that a member of the supervisory board does not live in Poland excludes them from health insurance - decision of the National Health Fund...
Registration of an entrepreneur for voluntary sickness insurance
If an entrepreneur is deregistered from voluntary sickness insurance from the middle of the month, should the sickness premium for that month be...
Those employed under civil law contracts with a guaranteed right to rest?
Currently, people employed under civil law contracts do not have the right to rest guaranteed by law, which may violate the constitutional right to...
New persons covered by ZUS insurance
General partners in a limited joint-stock partnership will be obligatorily subject to ZUS contributions Thanks to Polish Deal 2.0, from 1st January...
Leave of an employee who is employed for a certain period of time in two workplaces
From June 1, 2022, we hired an employee for 7 months, who is still employed by the previous employer throughout June. This employee is entitled to a...
PIT: Costs of preparing an application for a subsidy in the event of non-receipt
Entrepreneurs can take advantage of many different types of grants and subsidies. Receiving some of them requires careful and expensive preparation...
PIT: Bad debt relief in income tax for natural persons
Bad debt relief in PIT (Article 26i of the PIT Act) is a reduction of the tax base by the value of unpaid debts or increasing this base by the value...
Income from using a company car for private purposes in 2022
Pursuant to this Article 12 (2a) of the PIT Act, the monetary value of the gratuitous benefit available for an employee for the use of a company car...
Retirement severance pay as tax-exempt as a part of the tax relief for senior citizens
The retirement severance pay is exempt from tax pursuant to Art. 21 sec. 1 point 154 PIT act, i.e. as a part of a tax relief for senior citizens....
PIT tax: Pro-growth tax relief (relief for expansion)
The pro-growth tax relief, also known as the expansion relief, is addressed to taxpayers engaged in non-agricultural business activities. Pursuant...
Currency rate for converting withholding tax
In the case of a deduction from CIT for payment in Poland of withholding tax paid in Brazil, to specify the amount of the deduction, the applicant...
Payment of profit after transformation of the business into a limited liability company (LLC)
If the decision on the payment of the profit is made before the transformation of the sole proprietorship, the payment of profits by the LLC (the...
From the flat-rate 19-percent tax on foreign dividend, an amount equal to the tax actually paid abroad can be deducted
- judgment of the Supreme Administrative Court of February 28, 2023 (II FSK 1171/22). Justification: Dividends and other income from participation...
Summons to real estate companies to supplement the partner’s NIP
Summons to real estate companies to supplement the identifier of a shareholder of a real estate company may result directly from the provision of...
PIT: Costs of preparing an application for a subsidy in the event of non-receipt
Entrepreneurs can take advantage of many different types of grants and subsidies. Receiving some of them requires careful and expensive preparation...
Currency rate for converting withholding tax
In the case of a deduction from CIT for payment in Poland of withholding tax paid in Brazil, to specify the amount of the deduction, the applicant...
Payment of profit after transformation of the business into a limited liability company (LLC)
If the decision on the payment of the profit is made before the transformation of the sole proprietorship, the payment of profits by the LLC (the...
Taxes 2023: VAT sanctions under new rules
Provisions mitigating the existing rules on sanctions in VAT were introduced to the VAT Act. The changes providing mainly for the abolition of...
Taxes 2024: The basic VAT refund period will be reduced to 40 days
The basic VAT refund deadline is to be shortened by one third (from 60 to 40 days) - results from the draft amendment of the Ministry of Finance,...
Taxes 2024: National Revenue Administration (Krajowa Administracja Skarbowa, KAS) authorities with direct access to data from National System of e-Invoices (Krajowy System e-Faktur, KSeF)
As part of the obligatory National e-Invoice System (KSeF), the authorities of the National Revenue Administration will have direct access to...
Providing the contractor with a fixed asset free of charge and output VAT
VAT is subject to, among others: paid delivery of goods and paid provision of services within the territory of the country. The transfer of the...
PIT: Bad debt relief in income tax for natural persons
Bad debt relief in PIT (Article 26i of the PIT Act) is a reduction of the tax base by the value of unpaid debts or increasing this base by the value...
Sending the VAT refund by the tax office to the account without split payment
The tax office returned the VAT refund to the bank account, but the bank returned the transfer. The reason was that the entrepreneur did not have a...
Renting blog space for internet advertising – tax obligations
A natural person runs an internet blog as a hobby. It has been decided to provide the surface of the website to a company based in Ireland (Google)...
Further services within the Polish e-Tax Office system – announcement of the Minister of Finance.
On the website of the Ministry of Finance (www.gov.pl) a communiqué was published concerning i.a. further services within the e-Tax Office...
Contribution of an enterprise by a natural person to a company without legal personality does not release that person from liability for liabilities arising before the date of the contribution
- judgment of the Supreme Administrative Court of December 6, 2022 (I FSK 2223/18). Justification: On January 1, 2016, Art. 93a Op (…). As a result...
Taxes 2023: Payers with the right to claim overpayment
The payer's rights will be extended by submitting an application for overpayment in certain situations - such an amendment to the PIT Income Tax Act...
Summoning citizens to offices is to be significantly reduced
The Ministry of Development and Technology has announced a significant reduction in calling on citizens to submit explanations in person in various...
Further services within the Polish e-Tax Office system – announcement of the Minister of Finance.
On the website of the Ministry of Finance (www.gov.pl) a communiqué was published concerning i.a. further services within the e-Tax Office...
Ministry of Finance on the fee for advertising alcoholic beverages
Advertising of alcoholic beverages means public dissemination of trademarks of alcoholic beverages or graphic symbols related to them, as well as...
Social insurance of the partners of a simple joint-stock company
From July 1, 2021, a shareholder of a simple joint-stock company, whose contribution to the company is the provision of work or services, is covered...
Member of the supervisory board from Luxembourg
The fact that a member of the supervisory board does not live in Poland excludes them from health insurance - decision of the National Health Fund...
Taxes 2024: The basic VAT refund period will be reduced to 40 days
The basic VAT refund deadline is to be shortened by one third (from 60 to 40 days) - results from the draft amendment of the Ministry of Finance,...
Taxes 2024: National Revenue Administration (Krajowa Administracja Skarbowa, KAS) authorities with direct access to data from National System of e-Invoices (Krajowy System e-Faktur, KSeF)
As part of the obligatory National e-Invoice System (KSeF), the authorities of the National Revenue Administration will have direct access to...
From 2023, each ZUS contribution payer has to have an account at PUE ZUS
From 1st January 2023, each contribution payer is required to have a profile on the Electronic Services Platform of ZUS (PUE ZUS). Currently, such...
New persons covered by ZUS insurance
General partners in a limited joint-stock partnership will be obligatorily subject to ZUS contributions Thanks to Polish Deal 2.0, from 1st January...
Health insurance for two business activities – in Poland and abroad
Magdalena Januszewska attorney-at-law Running a business in Czechia does not exclude paying health insurance in Poland, if the entrepreneur conducts...
Any questions? Contact me!
