IC&Partners Poland S.A.
Newsletter May 2022
Newsletter IC&PARTNERS POLAND – 2022-05

Cooperation between the Social Insurance Institution and the Tax Office

One of the new solutions as part of the Polish Deal, which is to appear later this year, is the strengthening of cooperation between ZUS and KAS. The relevant regulations have been in force since the beginning of the year, but have only now been clarified.
What is the cooperation between the Department and the tax office?
ZUS is to inform the head of the National Revenue Administration about the form of taxation and the amount of income or income in the documents submitted by entrepreneurs to ZUS. In the case of some insured persons, the tax office will also provide information on the amount of personal income tax due for a given calendar year - in accordance with the documents submitted to ZUS. The tax office is to provide ZUS with information about possible discrepancies between the data collected by the tax office and those from ZUS. This will enable the Department to take steps to address a specific breach. It will also work the other way around - inspections and checks, based on data from the Social Insurance Institution, it will also be able to be carried out by the tax office. This is to increase the effectiveness of the activities of both authorities and contribute to faster detection of any irregularities in companies. A problem for entrepreneurs may arise if one of the institutions provides the other with outdated information. In the event of discrepancies in the collected data, verification activities will be initiated.

Clean Transport Zones - Strefy Czystego Transportu

The amendment to the Act of January 11, 2018 on electromobility and alternative fuels introduced a change regarding clean transport zones in cities. Recently, a regulation to it came into force, which regulates the method of marking authorized cars. These are special glass stickers required in Clean Transport Zones, where only vehicles meeting the EURO emission standards will be allowed to enter.
The first clean transport zone is to operate in Kraków from January 1, 2023. Other cities are Warsaw, Katowice, Kraków, Lublin, Wrocław, Szczecin, Rzeszów, Poznań, Łódź, Białystok and Bydgoszcz.
The Warsaw Council, which decides the shape and extent of SCT in Warsaw, announces that gasoline cars manufactured before 2006 and diesels produced before 2011 will not be allowed to enter the capital. There will be a fine of PLN 500 for the lack of a sticker authorizing entry to the zone.

e-invoices compulsory from the second quarter of 2023 and maybe not for everyone

On March 30, 2022, the European Commission gave its preliminary consent to introduce an obligation to issue structured invoices in Poland. According to the draft presented by the European Commission, the derogation decision is to enter into force on April 1, 2023. This means that the KSeF will enter the obligatory phase at the earliest at the beginning of the second quarter of next year. The Ministry of Finance originally envisaged that the National System of e-Invoices would become obligatory for all VAT payers issuing invoices according to Polish regulations. However, according to the motives of the draft derogation decision published by the European Commission, on February 8, 2022, the Ministry of Finance requested that the obligatory system should apply only to domestic taxpayers and withdrew the application for derogation under Art. 226 of the VAT Directive, which specifies the obligatory elements of the invoice. This would mean that foreign entities, even those registered as VAT taxpayers in Poland, would still be able to issue invoices on the current terms (they will not be obliged to use structured invoices).
Taxpayers who will be obliged to invoice structured have about a year to prepare for the changes.
We recommend starting preparations in terms of content, process, as well as technology and infrastructure and as IC&Partners Poland we may recommend our partner Archiva Sp. z o.o..
Archiva provides e-invoicing services to over 1,400 customers in 31 countries and has already faced regulatory changes in complex countries such as Italy (2019).

End of the epidemic

As of May 16, 2022, the state of the epidemic in Poland was transformed into an epidemic threat. Therefore, some of the reliefs and preferences introduced periodically until a certain date after the epidemic is canceled will cease to apply.

This applies, for example, to bad debt relief in PIT / CIT. Only by the end of 2022 there will be no obligation to increase the tax base by the value of unpaid liabilities included in tax costs. From 2023, the provisions in this area will return to the state from before the epidemic, so liabilities unpaid within 90 days from the date of payment indicated on the invoice will not be able to be included in tax costs and the tax base will not be reduced.

Extended anti-inflation shield

On May 10, 2022, an amendment was introduced to the act, extending by two months, i.e. until the end of July 2022, the operation of the so-called anti-inflationary shield. It is about reducing the excise duty on electricity, exemption from excise duty on electricity for households and exemption from the trade tax for fuel sales. Moreover, the excise tax on light fuel oil will be reduced for two months.

Changes in the Polish Order - Polski Ład

On May 2, 2022, the Sejm adopted the act amending the act on personal income tax introducing changes in the Polish Lada regarding PIT. The act lowers the basic PIT rate from 17 percent. up to 12 percent, and also removes the relief for the middle class. As a rule, the changes are to enter into force on July 1, 2022.

Automation of handling cases by KAS

The Sejm amended some acts in order to automate the handling of certain matters by the National Revenue Administration. The amendment provides for the introduction of the e-Tax Office (e-Tax Office), which will replace the Tax Portal used so far by KAS. Communication via e-US (in the form of a portal or mobile application) will be as important in legal terms as performing activities in a traditional form.

Extension of the deadline for submitting TPR information

The regulations adopted by the Sejm extend the deadline for submitting TPR information and a declaration on the preparation of transfer pricing documentation for 2021. Thus, for taxpayers whose tax year coincides with the calendar year, this deadline has been extended by 3 months and expires on December 31, 2022.

The production version of the KSeF Taxpayer Application is now available

On May 17, 2022, the Minister of Finance released the production version of the KSeF Taxpayer Application (National System of e-Invoices), which enables, inter alia, issuing and receiving invoices from the KSEF and viewing invoices.
To start working in the application, you must authenticate using a qualified electronic signature (for natural persons), a qualified seal (for entities other than natural persons) or a trusted signature. Each invoice issued in the production environment and sent to the KSeF is a document entered into the legal circulation.

IC&Partners Poland S.A. 
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