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Changes in Polish labour law 2023
Minimum wage Download » The minimum wage will increase twice in 2023. From 1 January 2023, the minimum wage will be PLN 3,490 gross, followed by a second increase to PLN 3,600 gross at the beginning of July. The minimum hourly rate will increase accordingly, from 1 January it will... Read More →
How to settle the tax on gifts for employees given on special occasions?
Giving small gifts to employees on special occasions is now a standard practice in many companies. Employers more and more often give gifts to their employees on the occasion of their birthday, name day, wedding or birth of a child. Should such a gift be included in the employee’s income... Read More →
“Zero PIT for young people” versus contracts of mandate with the transfer of copyright
Contracts of mandate concluded with persons who are under 26 years of age are a popular form of cooperation due to the tax exemption under Article 21 (1)(148) of the PIT Act (the so-called zero PIT for young people). The performance of the contract may result in the creation of... Read More →
Prerequisites for remote working in home isolation
Until recently, it was legally possible for people in quarantine to work remotely. However, the situation of people in home isolation was not regulated by law. Thanks to the amendment of Art. 4h of the act on specific solutions related to the prevention, counteraction and eradication of COVID-19, other infectious... Read More →
New standard of JPK_VAT (Audit File (SAF-T))
From 1 October 2020 the currently used VAT-7 and VAT-7K declarations will be replaced by one electronic document JPK_VAT which is: JPK_V7M – for taxpayers who have declared monthly VAT settlements, or JPK_V7K – for taxpayers who have declared quarterly VAT settlements. The new JPK_VAT was supposed to come into... Read More →
Submitting transfer pricing doc. have been extended
We inform about the extension of the deadline for submitting the information on transfer pricing. By virtue of the Anti-Crisis Shield 4.0 the deadlines concerning transfer pricing have been extended. for submitting the information on transfer pricing and for submitting statement on preparation of local transfer pricing documentation: to 31... Read More →
The rules of making settlements of the subsidies from the Fund of Guaranteed Employee Benefits for Polish entrepreneurs
If in the previous months you have benefited from the salary subsidies from the Fund of Guaranteed Employee Benefits (FGEB), we remind you of the obligation to settle the subsidies on the basis of Art. 15g of the Act of 2 March 2020 on specific solutions related to the prevention,... Read More →
“Invest in Poland” – Your Guide to Success
Here is your getsix® 2020 Tax Brochure! This brochure really has two objectives – it can be a guide for your existing business in Poland giving you an excellent overview to possibly help with decisions or queries, and of course, which is no surprise, you might be considering a business... Read More →
The tightening of the rules on documentation of intra-Community supplies of goods – changed regulations
We would like to point out from 1st July 2020 the changed regulations for intra-Community delivery of goods came into force. According to the current wording of Article 42(1)(1) of the Polish VAT Act, intra-Community supplies of goods are taxed at 0%. This is provided that the taxable person makes... Read More →
The new EU VAT Directive, the so-called ‘Quick Fixes’ package
The VAT treatment of chain business transactions has so far caused many doubts and inconsistencies due to the lack of harmonised rules at EU level. Since 1st January this year, amendments to EU Council Directive 2006/112 have come into force as part of the so-called ‘Quick Fixes’ package, which standardise... Read More →
