simplebooklet thumbnail

Invest in Poland - 2019 - English Edition - A short guide about the Tax Regulations in Poland. getsix.eu

TAX SERVICES  Invest in Poland 2019 Societies and taxes  with amendments from 01 January 2019  THE GLOBAL ADVISORY AND ACC...
Directory  First-class performance for full service finance   accounting solutions  3  FOREIGNERS    BUSINESS START   UP I...
3  FIRST   CLASS PERFORMANCE FOR FULL SERVICE FINANCE   ACCOUNTING SOLUTIONS Many companies are confronted with the need t...
4  Invest in Poland 2019  INVESTMENT BASICS  TAX SYSTEM IN POLAND CONSIST OF 16 TYPES OF TAXES  Currency - Polish Z  oty  ...
Foreigners    business start-up in Poland  5  ADMINISTRATION   COMPLIANCE  Tax year  The personal income tax year is the s...
6  Invest in Poland 2019  FOREIGNERS    STARTING UP A BUSINESS IN POLAND  Legal basis  In accordance with the Economic Act...
Foreigners    business start-up in Poland  7  BUSINESS REGULATIONS Limited liability company  Sp. z o.o.   A limited liabi...
8  Invest in Poland 2019  BUSINESS REGULATIONS Joint-stock company  S.A.   CONTINUATION  A joint-stock company is the Poli...
9  Foreigners    business start-up in Poland  BUSINESS REGULATIONS Detail requirements for a limited liability company  Sp...
10  Invest in Poland 2019  BUSINESS REGULATIONS Civil law partnership  CONTINUATION  Two or more sole proprietors as well ...
Foreigners    business start-up in Poland  11  BRANCH OF A FOREIGN COMPANY  Basis  According to the Polish law, foreign en...
12  Invest in Poland 2019  FORMING OF COMPANIES IN POLAND  POLISH TERM  Limited Liability  Sp    ka z ograniczon    Compan...
13  Foreigners    business start-up in Poland  START-UP DUTY  WRITING   NOTARIAL  TRANSPARENCY  REGISTRATION WITH THE TAX ...
14  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   Legal basis  Act of 15 February, 1992, on corporation tax with all ...
15  Taxes  CORPORATE INCOME TAX  CIT  Payment method  CONTINUATION  Monthly advance payments, amounting to the difference ...
16  Invest in Poland 2019  CORPORATE INCOME TAX  CIT  Tax liability  CONTINUATION      unlimited  corporations with their ...
17  Taxes  CORPORATE INCOME TAX  CIT   CONTINUATION  Estimating the value of the service provision transactions  If the va...
18  Invest in Poland 2019  CORPORATE INCOME TAX  CIT  Taxation of non-monetary contributions  CONTINUATION  The revenue fr...
19  Taxes  CORPORATE INCOME TAX  CIT   CONTINUATION  Interests of credit  externally financed stakeholdings  Generally ded...
20  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   CONTINUATION  Non-tax-deductible expenses  Examples of non-deductib...
21  Taxes  CORPORATE INCOME TAX  CIT   Commercial real properties tax  CONTINUATION  The so-called  minimum income tax  wa...
22  Invest in Poland 2019  CORPORATE INCOME TAX  CIT  Withholding tax cont.  CONTINUATION  Requirements for exemption from...
Taxes  If you have questions related to particular tax topics, please contact us at your earliest convenience.  23
24  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   Dividends paid by a Polish company  CONTINUATION  International  Di...
25  Taxes  CORPORATE INCOME TAX  CIT  Dividends a  Polish corporation receives from   CONTINUATION  European Union  EU , E...
26  Invest in Poland 2019  CORPORATE INCOME TAX  CIT  Choice of the settlement method of accounting of exchange difference...
27  Taxes  CORPORATE INCOME TAX  CIT   CONTINUATION  Incentives  Expenses incurred for acquiring technological knowledge m...
28  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   CONTINUATION  Tax collection dates and deadlines      Annual tax de...
29  Taxes  CORPORATE INCOME TAX  CIT   Opodatkowanie dochod  w kontrolowanych jednostek zagranicznych  CFC   CONTINUATION ...
30  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   Income taxes of Controlled Foreign Companies  CFC  cont.  CONTINUAT...
31  Taxes  CORPORATE INCOME TAX  CIT   Income taxes of Controlled Foreign Companies  CFC  cont.  CONTINUATION  For the sam...
32  Invest in Poland 2019  CORPORATE INCOME TAX  CIT   CONTINUATION  So-called equity loans  Article 20, Paragraph 16 of t...
33  Taxes  CORPORATE INCOME TAX  CIT  The issuance value of shares  CONTINUATION  The issuance value of shares means the p...
34  Invest in Poland 2019  OTHER TAX ON CORPORATIONS Capital duty  Capital duty is levied at 0.5  of the nominal value of ...
Taxes  If you have any further questions related to the information within this booklet, please contact us.  35
36  Invest in Poland 2019  ANTI   AVOIDANCE RULES Transfer pricing  Discussed in detail in the    Transfer prices    on pa...
37  Taxes  ANTI   AVOIDANCE RULES  CONTINUATION  Disclosure Requirements  Certain transactions must be reported to the tax...
38  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Legal basis  Law dated 26 July, 1991, on Income Tax with all amendment...
39  Taxes  PRIVATE INCOME TAX  PIT   CONTINUATION  PIT flat rate  20   applicable to board members, being Polish tax non-r...
40  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Legal basis for rendering work in Poland  CONTINUATION  Employment con...
41  Taxes  PRIVATE INCOME TAX  PIT  Legal basis for rendering work in Poland cont.  CONTINUATION  If one of the above cond...
42  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Board members  CONTINUATION  a  Polish tax non-residents Income obtain...
43  Taxes  PRIVATE INCOME TAX  PIT   CONTINUATION  The revenues of authors      50  of the taxpayer   s expenses for incom...
44  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Income from economic activity  CONTINUATION  In particular income from...
45  Taxes  PRIVATE INCOME TAX  PIT  Private use of company cars  CONTINUATION  The value of private use of a company car w...
46  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Income of nonresidents  CONTINUATION  The Income Tax Act specifies the...
47  Taxes  PRIVATE INCOME TAX  PIT   CONTINUATION  The catalogue of revenues  income  classified as the    income  revenue...
48  Invest in Poland 2019  PRIVATE INCOME TAX  PIT  Changes related to bonus depreciation  CONTINUATION  The taxpayer may ...
49  Taxes  PRIVATE INCOME TAX  PIT  Deduction of expenses for the travel of the disabled  CONTINUATION  Deduction of expen...
50  Invest in Poland 2019  VALUE ADDED TAX  VAT  Legal basis  Act of 11 March, 2004, on the taxation of goods and services...
51  Taxes  VALUE ADDED TAX  VAT   CONTINUATION  Deletion of a taxpayer  A texpayer is deleted if      the taxpayer does no...
52  Invest in Poland 2019  VALUE ADDED TAX  VAT  Compliance  cont.   CONTINUATION   b  EU VAT tax Polish VAT regulations c...
53  Taxes  VALUE ADDED TAX  VAT   CONTINUATION  Application to non-residents  The entities without the status of Polish re...
54  Invest in Poland 2019  VALUE ADDED TAX  VAT  Place of performance  CONTINUATION  Rule      Place of service in favour ...
55  Taxes  VALUE ADDED TAX  VAT   CONTINUATION  Place of performance  cont.       Electronic services     In favor of cont...
56  Invest in Poland 2019  VALUE ADDED TAX  VAT  Reverse Charge    Reversal of the tax liability     CONTINUATION  It appl...
57  Taxes  VALUE ADDED TAX  VAT   CONTINUATION  0  Tax Rate  ZW   Inter alia  after the fulfilment of special conditions  ...
58  Invest in Poland 2019  VALUE ADDED TAX  VAT  VAT decuction on expenses related to the use of passenger cars  CONTINUAT...
59  Taxes  VALUE ADDED TAX  VAT  Input tax reduction  cont.   CONTINUATION  Information filing deadlines Taxpayers who are...
60  Invest in Poland 2019  VALUE ADDED TAX  VAT   Accelerated refund of VAT  CONTINUATION      Fundamental period - 60 day...
61  Taxes  VALUE ADDED TAX  VAT   CONTINUATION  Re-imbursement of input tax for foreign companies  Can be filed for      A...
62  Invest in Poland 2019  VALUE ADDED TAX  VAT  Time restrictions on the deduction of input tax  CONTINUATION  The right ...
63  Taxes  VALUE ADDED TAX  VAT  Sanctions  CONTINUATION  It is clear from Article 110a  1  of the Turnover Tax Law, the t...
64  Invest in Poland 2019  VALUE ADDED TAX  VAT  Split payment  CONTINUATION  Taxpayers who have received an invoice with ...
65  Taxes  VALUE ADDED TAX  VAT  Vouchers  CONTINUATION  Regulations provide for two types of vouchers, within the meaning...
66  Invest in Poland 2019  VALUE ADDED TAX  VAT   Consequences of delay by failure to meet the deadlines and dates  CONTIN...
67  Taxes  TAXES ON CIVIL AGREEMENTS  PCC  Purchase of real estate   2.0   Memorandum of association   0.5   Loans   2.0  ...
68  Invest in Poland 2019  TAX ORDINANCE ACT Verification of the contractor  Taxpayers may obtain from the tax offices a c...
69  Taxes  INTEREST Interest on tax arrears  Interest on tax arrears amount to the double basic NBP Lombard loan interest ...
70  Invest in Poland 2019  TAX LIMITS IN 2019 In 2019, current income limits concerning inter alia status of smallbusiness...
71  Taxes  COUNTRY  ENTRY INTO FORCE  PROPERTY CLAUSE  DIVIDENDS IN   INTERESTS IN   ALBANIA  27.06.94  no  5 10  10  5  A...
72  Invest in Poland 2019  CONTINUATION COUNTRY  ENTRY INTO FORCE  PROPERTY CLAUSE  DIVIDENDS IN   INTERESTS IN   LICENSES...
73  Leasing  LEASING Leasing types  In their everyday work entrepreneurs deal with two kinds of leasing  operational and f...
74  LEASING  Invest in Poland 2019  CONTINUATION  Key Differences  Depreciation and amortisation  The Operational Leasing ...
75  Social security  SOCIAL SECURITY CONTRIBUTIONS  Ruling  Polish employers have the obligation to incur the costs of soc...
76  Invest in Poland 2019  PENSION INSURANCE Pension insurance  The retirement and social security insurance aims to provi...
77  Social security  DISABILITY INSURANCE Disability insurance  Disability insurance guarantees cash benefits in case of l...
78  Invest in Poland 2019  SOCIAL SECURITY FOR INDUSTRIAL ACCIDENTS AND OCCUPATIONAL DISEASES Social security for industri...
79  Social security  SOCIAL SECURITY FOR SICKNESS AND MATERNITY Social security for sickness and maternity  Persons who ar...
80  Invest in Poland 2019  SOCIAL SECURITY FOR SICKNESS AND MATERNITY  Social security for sickness and maternity  cont.  ...
81  Social security  SOCIAL SECURITY FOR SICKNESS AND MATERNITY  Social security for sickness and maternity  cont.   CONTI...
82  Invest in Poland 2019  getsix    PARTNERS With pleasure the getsix   Partners would like to take this opportunity to t...
The status of all information complies with the effective date of the publication. No responsibility is taken for the publ...
D  SSELDORF KATOWICE  Item Code  E0006  Jul.19   LOCATIONS   ISBN 978-83-947292-1-9  getsix.eu poland-accounting.eu facebo...