Przejdź do głównej zawartości Go to search

author Andrzej Worzała

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.

More
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).

More
English