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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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Gift tax effects

Christmas gift - tax effects

Is the gift a tax deductible cost for the giver (provider)?

The purchase of a gift will constitute a tax cost, provided that the expenditure is incurred in order to generate income or to maintain or secure a source of income. In practice, this means that gifts should bear a company logo, of low value, and their delivery should be massively for advertising purposes (i.e. promoting the brand or products of the company). In addition, when input VAT on the purchase of gifts is not deductible, it is a tax deductible cost. In contrast, elegant and valuable gifts given to selected contractors and gift baskets in which we place branded sweets and alcohols are used to build or maintain good relationships and create a favorable image of the company, are representative and do not charge tax costs.

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Register of beneficial owners

Central Register of Real Beneficiaries - OBLIGATION OF COMPANIES

CENTRAL RECORDER OF BENEFICIARIES

The Central Register of Real Beneficiaries (CRBR) is used to process information on the actual beneficiaries of companies to prevent the use of the financial system for money laundering or terrorist financing. The provisions of the GDPR do not apply to the processing of personal data collected in CRBR. Companies that do not report their actual beneficiaries are subject to a fine of up to PLN 1 million.

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Individual tax bill

Individual tax bill

From January 01, 2020, taxpayers and payers of tax liabilities due to CIT, PIT, VAT and non-tax budget receivables will be obliged to settle current payments, arrears and corrections resulting from previous settlement periods from the above-mentioned taxes to an individual tax account.

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bad debts

Limitations of payment gridlocks - bad debts

BAD LONG - SUBJECT OF ADJUSTMENT:

From January 01, 2020 regulations on "bad debts" will come into force for the purposes of CIT / PIT, based on the provisions applicable to VAT purposes.

IN CASE OF NOT REGULATED

  1. In the event of non-payment of claims under commercial transactions for a period of 90 days from the first day following the payment deadline specified in the invoice or contract:
    • the seller has the privilege reducing the tax base / increasing the tax loss by reducing tax revenues from unpaid receivables,1)
    • the buyer has an obligation increasing the tax base / reducing the tax loss by reducing tax costs (increasing tax revenues - for entities taxed in the form of a flat-rate income tax) from an unpaid liability.2)
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Taxpayers' whitelist

White list of VAT payers

WHITE LIST - CHECK THE ACCOUNT BEFORE YOU PAY FOR AN INVOICE

The whitelist contains the list VAT taxpayers active and exempt from VAT and VAT taxpayers to whom the head of the Tax Office has not registered, taxpayers deleted and reinstated in the VAT register.

The list allows, among others checking the status of the taxpayer according to the status on the given day of checking and the numbers of settlement accounts.

From January 1, 2020, all transactions between active VAT payers, the one-off value of which exceeds PLN 15.000,00 gross, should be settled through the settlement account, which is on the white list of VAT taxpayers.

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Split payment method - MPP

Mandatory split payment method

Split payment method

The split payment method (MPP) in a mandatory form for some transactions enters into force from November 1 2019.

MPP includes invoices for transactions that meet two conditions in total:

  • the transaction concerns the acquisition of goods and services listed in Appendix 15 to the VAT Act, which includes transactions for the purchase of goods and services mentioned so far in Annex 14, 13 and 11 of the VAT Act, covered by the reverse charge mechanism and joint and several liability, and inter alia parts and accessories for motor vehicles, coal and carbon products, electrical machinery and equipment, their parts and accessories,
  • the total receivable resulting from the invoice (ie the gross value of the entire invoice) exceeds the value of PLN 15.000,00.
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VAT tax

VAT on transport of goods and forwarding services

VAT on transport services - idea:

The service of transporting goods performed for the taxpayer is, as a rule, taxed at the place of the service recipient's seat. The VAT rate for this service depends on the type of transport performed. If the place of its provision is not the territory of our country, then this service will not be taxable in Poland (Article 28f, point 1a, point 1 the VAT Act). However, when the place of taxation is Poland, then this service may be taxed at the basic rate of 23% VAT or at the 0% rate (international transport). Taxation with tax on goods and services in accordance with the territoriality principle applies only when the place of supply and service provision (determined on the basis of the provisions of the Act) is the territory of the country through which - according to the definition contained in Art. 2 point 1 of the Act - shall mean the territory of the Republic of Poland, subject to Art. 2a of the Act (regarding cross-border bridges).

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