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tax relief

Tax relief - hypothetical interest on subsidies and retained profit

Hypothetical interest - what is it?

Hypothetical interest is a special tax relief for CIT taxpayers. It applies only to those taxpayers who have allocated the company's profit to reserve or supplementary capital or contributed to the company. This relief is based on the calculation of hypothetical interest that burden tax costs and reduce the tax. Hypothetical interest is a kind of incentive for companies to increase their equity capital. As a consequence, they are to lead to limiting the share of foreign capital in the structure of the company's financing sources.

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GTU codes

GTU Codes - Detailed Reference

Grouping of Goods and Services - what is it about?

From October 01, 2020, the obligation to send a new JPK_V7 file to the KAS gates comes into force, which replaces the current VAT declaration and JPK_VAT file. The new electronic document is a combination of the declaration and registration parts, which must be additionally supplemented with new GTU codes. The seller is obligated to mark the delivered goods and services with the appropriate GTU code in the JPK_V7 file. The sale of goods that are not listed in the catalog remains unmarked. The GTU code grouping catalog itself consists of 13 items:

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Anti-crisis shield

Anti-crisis shield in connection with COVID-19

Find support for your company:

ANTI-CRISIS DISC

 

Our short assumptions anti-crisis shield:

  1. Exemption from the payment of ZUS contributions for 3 months (according to declarations submitted for the period from March to May) based on the application submitted for:

    • companies employing up to 9 employees as at February 29, 2020, if the employer was registered as a contribution payer before February 1, 2020. The exemption applies to contributions for the entrepreneur and the persons working for him,
    • self-employed persons paying contributions only for themselves who conducted business activity before February 1, 2020, with operating income (in the first month for which the application is submitted) up to the amount of PLN 15.681,00.

IMPORTANT !! Only ZUS contributions paid are subject to income and tax deduction. Consequently, exempting entrepreneurs from paying ZUS contributions in part for an employer will not constitute tax deductible costs.

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Employee Capital Plans

Employee Capital Plans - PPK support

Support for PPK - Employee Capital Plans

PPK - Employee Capital Plans is an instrument of voluntary and universal saving supported by the state in order to allow additional savings in the long term for all employees. The universality and joint distribution of burdens and obligations, as well as the ease of saving makes the PPK an opportunity for employees in accumulating additional funds, as well as an opportunity for employers to use PPK as a tool to increase the level of trust in the company, increase its attractiveness and motivation of employees. In global terms, the accumulation of savings will strengthen the capital market and should become an additional development impulse for the Polish economy.

Legal basis - Act of October 4, 2018 on employee capital plans Dz. Of Laws of 2018, item 2215, from 2019 item 1074, 1572.

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BDO register

BDO register - waste database - new obligation

BDO register for entities introducing products, packaged products and waste management

Lack of entry in the BDO register is subject to an administrative fine from PLN 5.000 to PLN 1.000.000 and the penalty imposed by the court - imprisonment or fine.

From January 01, 2020, companies that generate waste and will not be registered in the BDO register will not be able to transfer this waste to the recipient and issue waste transfer cards in electronic form. The paper waste card will no longer function.

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