Newsletter IC&PARTNERS POLAND – 2022-11
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info@icpartnerspoland.pl
MILEAGE ALLOWANCE
ADJUSTED TO THE CURRENT COST OF LIVING
The Ministry of Infrastructure intends to increase the currently applicable maximum rates per 1 kilometre, with regard to the mileage costs of vehicles not owned by the employer, used for professional purposes, referred to in § 2 of the Regulation of the Minister of Infrastructure of 25 March 2002 on the conditions for the determination and methods of reimbursement of the costs of using cars, motorcycles and mopeds not owned by the employer for professional purposes (Official Gazette no. 271, and subsequent amendments). The rate per 1 km of vehicle mileage for a passenger car with an engine capacity exceeding 900 cm3 will be PLN 1.038/km. The entry into force of the amendment is foreseen for the end of the year.
The Ministry of Infrastructure intends to increase the currently applicable maximum rates per 1 kilometre, with regard to the mileage costs of vehicles not owned by the employer, used for professional purposes, referred to in § 2 of the Regulation of the Minister of Infrastructure of 25 March 2002 on the conditions for the determination and methods of reimbursement of the costs of using cars, motorcycles and mopeds not owned by the employer for professional purposes (Official Gazette no. 271, and subsequent amendments). The rate per 1 km of vehicle mileage for a passenger car with an engine capacity exceeding 900 cm3 will be PLN 1.038/km. The entry into force of the amendment is foreseen for the end of the year.
DRAFT REGULATION
ON PREVENTIVE EXAMINATIONS
The Ministry of Health has
drawn up a draft regulation on controls and measurements of harmful factors for
health, in order to improve the quality of preventive examinations conducted in
Poland. The medical examination standards in force today do not take into
account new factors that are harmful, tiring or dangerous to health and do not
correspond to the health needs of employees. A new annex to the draft regulation
regarding the scope and frequency of preventive examinations of employees has
been developed, taking into account the optimization of additional medical
consultations and the inclusion of examinations that allow for the early
diagnosis of diseases affecting the ability to carry out the work and to
maintain a long-term professional activity.
DRAFT LAW ON
PROFESSIONAL ACTIVITY
The Ministry of Labor has prepared a draft law on professional activity, the idea is to include people excluded from work due to their place of residence, thus counteracting the depopulation of smaller cities and the country's sustainable development. The draft stipulates that entrepreneurs who decide to set up a remote workplace in the areas indicated by the Ministry will receive a subsidy equal to double the minimum wage, i.e. around PLN 7,000 for each new job. The subsidy can be applied if the job will be occupied by a young person entering the labor market, by a person under the age of 40 who is in the early stages of family development or by a person who takes care of a dependent family member. In addition, employers will receive up to PLN 900 (or ¼ of the minimum wage) as wage subsidy for one year for a parent working part-time, provided that the parent returns to the labor market after a period of parental leave.
The Ministry of Labor has prepared a draft law on professional activity, the idea is to include people excluded from work due to their place of residence, thus counteracting the depopulation of smaller cities and the country's sustainable development. The draft stipulates that entrepreneurs who decide to set up a remote workplace in the areas indicated by the Ministry will receive a subsidy equal to double the minimum wage, i.e. around PLN 7,000 for each new job. The subsidy can be applied if the job will be occupied by a young person entering the labor market, by a person under the age of 40 who is in the early stages of family development or by a person who takes care of a dependent family member. In addition, employers will receive up to PLN 900 (or ¼ of the minimum wage) as wage subsidy for one year for a parent working part-time, provided that the parent returns to the labor market after a period of parental leave.
TAX LIMITS 2023
The average euro exchange rate published by the National Bank of Poland on the first working day of October determines the important tax limits applicable for the following year. We already know the euro exchange rate as of October 3, 2022 (4.8272 PLN), so the tax caps for 2023 are already known
The average euro exchange rate published by the National Bank of Poland on the first working day of October determines the important tax limits applicable for the following year. We already know the euro exchange rate as of October 3, 2022 (4.8272 PLN), so the tax caps for 2023 are already known
• Account books in 2023 -
limit
Accounting books according to the Accounting Act will have to be kept in 2023 by taxpayers who pay taxes according to the PIT table or the 19% flat-rate PIT (i.e. natural persons, civil partnerships of natural persons, civil partnerships of natural persons, in general of natural persons, partnerships and hereditary enterprises - carrying out an economic activity), which in 2022 achieved at least 9.654.400 - PLN (2.000.000 - EUR x 4.8272 PLN) of net proceeds from the sale of goods, products and financial transactions.
Accounting books according to the Accounting Act will have to be kept in 2023 by taxpayers who pay taxes according to the PIT table or the 19% flat-rate PIT (i.e. natural persons, civil partnerships of natural persons, civil partnerships of natural persons, in general of natural persons, partnerships and hereditary enterprises - carrying out an economic activity), which in 2022 achieved at least 9.654.400 - PLN (2.000.000 - EUR x 4.8272 PLN) of net proceeds from the sale of goods, products and financial transactions.
• Small taxpayers VAT 2023
- limits
Currently, the status of small VAT payer and the related tax advantages (the possibility to apply quarterly VAT settlements and the cash method) is granted to a VAT payer whose sales value (including the amount of the tax - i.e. gross) has not exceeded in the previous tax year the amount expressed in PLN corresponding to the equivalent of 1,200,000 euros. At the same time, the conversion of the amounts expressed in euros is made on the basis of the average euro exchange rate communicated by the National Bank of Poland on the first working day of October of the previous fiscal year, rounded up to 1,000 zlotys. but on the basis of the VAT law amendment project, commonly referred to as SLIM VAT 3, the limit for a small VAT payer will be increased in 2023 to 2 million euros. Thus, in terms of PLN, the limit of registered gross sales in 2022 (rounded up to PLN 1,000) to determine a small VAT payer in 2023 will be PLN 9,654,000.
Currently, the status of small VAT payer and the related tax advantages (the possibility to apply quarterly VAT settlements and the cash method) is granted to a VAT payer whose sales value (including the amount of the tax - i.e. gross) has not exceeded in the previous tax year the amount expressed in PLN corresponding to the equivalent of 1,200,000 euros. At the same time, the conversion of the amounts expressed in euros is made on the basis of the average euro exchange rate communicated by the National Bank of Poland on the first working day of October of the previous fiscal year, rounded up to 1,000 zlotys. but on the basis of the VAT law amendment project, commonly referred to as SLIM VAT 3, the limit for a small VAT payer will be increased in 2023 to 2 million euros. Thus, in terms of PLN, the limit of registered gross sales in 2022 (rounded up to PLN 1,000) to determine a small VAT payer in 2023 will be PLN 9,654,000.
• Small PIT or CIT taxpayer
status
This status in 2023 will be reserved for a taxpayer whose gross sales income (VAT included) in 2022 does not exceed 9,654,400 zlotys (2,000,000 euros x 4.8272 zlotys).
This status in 2023 will be reserved for a taxpayer whose gross sales income (VAT included) in 2022 does not exceed 9,654,400 zlotys (2,000,000 euros x 4.8272 zlotys).
• Rate of 9% in 2023 -
limit
The 9% CIT rate is applicable to small CIT payers. The CIT small taxpayer status is granted in 2023 to taxpayers whose gross sales revenues (including VAT) in 2022 do not exceed 9,654,400 zlotys (2,000,000 euros x 4.8272 zlotys). Furthermore, a taxpayer who wants to pay the CIT in 2023 at the rate of 9% cannot exceed the limit of 2 million euros of revenue in 2023, calculated on the basis of the average exchange rate of the euro from the first working day of 2023 ( will be the exchange rate of January 2, 2023).
The 9% CIT rate is applicable to small CIT payers. The CIT small taxpayer status is granted in 2023 to taxpayers whose gross sales revenues (including VAT) in 2022 do not exceed 9,654,400 zlotys (2,000,000 euros x 4.8272 zlotys). Furthermore, a taxpayer who wants to pay the CIT in 2023 at the rate of 9% cannot exceed the limit of 2 million euros of revenue in 2023, calculated on the basis of the average exchange rate of the euro from the first working day of 2023 ( will be the exchange rate of January 2, 2023).
• One-time depreciation
2023 - limit for a small PIT payer and a small CIT payer
Taxpayers who, in a given tax year, start economic activity and small taxpayers are allowed to make one-off depreciation on the initial value of fixed assets up to an amount not exceeding the equivalent of €50,000 in a tax year - thus the limit in 2023 it is PLN 241,000.
Taxpayers who, in a given tax year, start economic activity and small taxpayers are allowed to make one-off depreciation on the initial value of fixed assets up to an amount not exceeding the equivalent of €50,000 in a tax year - thus the limit in 2023 it is PLN 241,000.
• One-time depreciation of
newly built fixed assets - limit
Business taxpayers may make one-off depreciation on the initial value of acquired and new fixed assets included in groups 3-6 and 8 of the Classification in the tax year in which these assets were entered in the register of fixed assets and intangible assets and statutory, up to an amount not exceeding PLN 100,000 in the tax year. The amount of PLN 100,000 includes the sum of depreciation and payments for the acquisition of a fixed asset, referred to in Article 22(1s), included in the tax deductible costs.
Business taxpayers may make one-off depreciation on the initial value of acquired and new fixed assets included in groups 3-6 and 8 of the Classification in the tax year in which these assets were entered in the register of fixed assets and intangible assets and statutory, up to an amount not exceeding PLN 100,000 in the tax year. The amount of PLN 100,000 includes the sum of depreciation and payments for the acquisition of a fixed asset, referred to in Article 22(1s), included in the tax deductible costs.
UNEMPLOYMENT
RATE IN OCTOBER 2023
According to preliminary data from the Ministry of Family and Social Policies, the unemployment rate recorded in October was 5.1% and is expected to rise to 5.4% in the coming months.
According to preliminary data from the Ministry of Family and Social Policies, the unemployment rate recorded in October was 5.1% and is expected to rise to 5.4% in the coming months.
IC&Partners Poland S.A.
Plac Powstańców Warszawy 2a
00-030 Warszawa
Tel: +48 22 828 39 49
Fax: +48 22 827 78 91
info@icpartnerspoland.pl
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