One-time tickets exempt from the obligation of issuing structured e-invoices
On September 4, 2023, a draft regulation was introduced at the Government Legislation Center that defines situations where taxpayers, with properly documented delivery of goods or services, won’t need to issue structured invoices. Invoices related to toll road services, passenger transport regardless of distance, and air traffic control and surveillance will be exempt from this...
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Remote work in EU Countries – new position of Polish Social Insurance Institution
In the recent months, employers and employees have faced difficulties in obtaining the A1 certificate when applying for remote work outside of Poland. The position of the Polish Social Insurance Institution (ZUS) was ambiguous, and the practice of individual departments varied significantly. This was due to the lack of regulations that would allow for the...
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Changes regarding the use of the National e-Invoice System
Per the new regulation effective from September 1, 2023, alterations have been made regarding granting access rights to the National e-Invoice System (KSeF) for entities with a more complex organizational structure. The primary amendments allow larger organizational structures, having multiple branches or internal units, to grant more specific rights within KSeF. This means that access...
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Amendment to the Minimum Wage Act
We would like to draw your attention to a significant amendment to the Act of October 10, 2002, concerning the minimum wage, which was introduced under the Act of July 28, 2023, amending the Act on bridging pensions and certain other laws (Journal of Laws item 1667). Under this act, starting from 2024, the additional...
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Increase of protection for employees under special protection
As of September 22, 2023, changes will come into effect that concern the enhancement of protection for employees under special protection. The following individuals will gain greater protection from dismissal with notice or immediate termination: pregnant women, parents on maternity, parental, paternal, or caregiving leaves, pre-retirement age employees, trade union representatives, members of employee councils,...
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Mandatory electronic invoicing (KSeF) from July 1, 2024 – bill signed by the President
On August 7th, 2023, the President of the Republic of Poland signed a bill dated June 16, 2023 into law, amending the Act on the Goods and Services Tax and some other acts. This legislation introduces the obligation to use e-Invoices and to utilize the National e-Invoice System (KSeF) from July 1, 2024 onwards. Some...
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The National e-Invoice System (KSeF) – New e-invoice structure from 1 September
Currently, the National e-Invoice System (KSeF) operates on a voluntary basis. However, the Ministry of Finance is consistently working to assist taxpayers in transitioning to the mandatory issuance of invoices within this system. To simplify the implementation process of KSeF, from 1 September 2023, taxpayers will adopt a new electronic invoice format – FA(2). The...
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Changes to the rules for calculating the allowance for the Company Social Benefit Fund
On 2 August 2023 the President signed an Act amending the Act on special solutions for the implementation of the Budget Act for 2023 and certain other acts. The Act will introduce changes regarding the amount of allocations and the conditions for the establishment of the Company Social Benefits Fund (ZFŚS). The Act was published...
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Social security and remote work from abroad
On 1st of July 2023 the Polish Social Insurance Institution joined the Framework Agreement on the application of Article 16(1) of Regulation (EC) No 883/2004 in cases of ordinary cross-border telework. The main change from the perspective of the practice of labour law in Poland is the possibility to determine the legislation applicable to the...
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Changes Introduced by the SLIM VAT 3 Package
In recent years, the Polish government has made numerous changes to the VAT tax, aiming to simplify and streamline the tax system for entrepreneurs. One of the latest packages is SLIM VAT 3, which came into effect on July 1, 2023. Below are the most important changes introduced in this package. Small VAT taxpayer: The...
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